1. Introduction

1.1 The purpose of this write-up is to provide an overall basic understanding of the statutory provisions (contained in the Model GST Law) which deal with the processes of tax appeals at various levels. For a detailed understanding, the text of the Model GST Law should be referred to. However, for ready reference, extracts of the relevant sections from the model GST Act / IGST Act are given in the Appendix at the end of this write-up.

2. Need for an appeal mechanism

2.1 Why do we at all need appeal mechanisms? Or, more generally, why do we need dispute resolution mechanisms? The simple answer is: because there are disputes.

2.2 But, why do we have disputes?

2.3 Tax laws (or any laws, for that matter) impose obligations. Such obligations are broadly of two kinds: tax-related and procedure-related. The taxpayer’s compliance with these obligations is verified by the tax officer (by various instruments such as audit, anti-evasion, SIB, etc.), as a result of which sometimes there are situations of actual or perceived non-compliance. If the difference in views persists, it results into a dispute, which is then required to be resolved.

2.4 The initial resolution of this dispute is done by a departmental officer by a quasi-judicial process resulting into the issue of an initial order known by various names -assessment order, adjudication order, order-in-original, etc. Section 2(4) of the Model GST Act defines the phrase “adjudicating authority” as any authority competent to pass any order or decision under this Act, but does not include the Board, the First Appellate Authority and the Appellate Tribunal. Thus, in a way, any decision or order passed under the Act is an act of “adjudication”. Some examples are :- cancellation of registration under Section 21; best judgment assessment under Section 46; decision on a refund claim under Section 38, decision on a demand show cause notice issued under Section 51; imposition of a penalty under Section 66. There can be several other situations involving an “adjudication”.

2.5 Tax law recognizes that on any given set of facts and laws, there can be different opinions or viewpoints. Hence, it is likely that the assessee may not agree with the “adjudication order” so passed by the tax officer. It is equally possible that the Department may itself not be in agreement with the adjudication order in some cases. It is for this reason that the statute provides further channels of appeal, to both sides.

2.6 However, since the right to appeal is a statutory right, the statute also places reasonable fetters on the exercise of that right (by way of time limits, pre-deposits, etc., as discussed later).

3. Overall structure of appeals in GST

3.1 The model law provides for a four-layered appeal structure as under :-

Appeal against the orders
passed by….
lies to the following authority Appeal level Sections model law of
Adjudicating Authority First Appellate Authority 1st 79
First Appellate Authority Appellate Tribunal 2nd 81,82,83,84
Appellate Tribunal High Court 3rd 87
High Court Supreme Court 4th 88,89

3.2 The various sections of the model law use some phrases which are defined in the section 2. The Appendix to this note contains extracts of the definitions relevant to this topic.

4. Overview of some differences in the model law relating to CGST and SGST

4.1 The Model GST law has different provisions in respect of CGST and SGST for the appeals at the first two levels. Thus, Sections 79 to 83 appear twice (once for CGST and once for SGST). Section 80 in the CGST portion is left blank, and in the SGST portion, it deals with the Commissioner’s revision powers.

4.2 The Appendix to this note brings out the similarities and differences in Sections 79 to 83, between CGST and SGST. One set of differences arises from the provision that whereas the CGST law (sections 79 and 82) provides for a review appeal before the first two appellate levels, the SGST law (section 80) provides for revision. The other difference is about the quantum of pre-deposit at the first two appeal levels. This is discussed later in detail.

4.3 Sections 84 to 93 are common to CGST and SGST. For ready reference, these are also reproduced in the Appendix.

5. Appeals by the party to the First Appellate Authority (FAA)

5.1 Section 2(45) defines “First Appellate Authority” as an authority referred to in section 79. Section 79(1) refers to the “prescribed First Appellate Authority”. Section 2 (76) defines “prescribed” as prescribed by the rules, regulations or by any notification issued under the Act. Presently, in the central indirect taxes, a Commissioner (Appeals) is the first appellate authority. In the states, the first appeals are decided by a Deputy Commissioner (Appeals); some states also have JC (Appeals) / ADC (Appeals).

5.2 Section 79 provides that a person who is aggrieved by a decision or order passed against him by an adjudicating authority, can file an appeal to the First Appellate Authority (FAA, for short). It is important to note that it is only the aggrieved person who can file the appeal. Also, the appeal must be against a decision or order passed under the Act. Further, as will be discussed later, some decisions or orders are not appealable (section 93).

5.3 The time limit for the party to file an appeal before the FAA is 3 months from the date of communication of the impugned order. But the FAA may condone a delay of upto one month, if he is satisfied that there was sufficient cause for such delay.

5.4 The appeal forms etc. will be prescribed by Rules being made separately.

5.5 The FAA has to follow the principles of natural justice – such as hearing the appellant, allowing reasonable adjournments (not more than 3), permitting additional grounds (if found reasonable), etc. The FAA can also make such further inquiry as may be necessary.

5.6 On conclusion of the appeal process, the FAA will pass his order (Order-in­Appeal) which may confirm, modify or annul the decision or order appealed against. The FAA can also increase the “rigour” of the order appealed against by enhancing any fee or penalty or fine in lieu of confiscation or confiscating goods of greater value or reducing the amount of refund or input tax credit, but this can only be done after the FAA has given to the appellant a reasonable opportunity of showing cause against the proposed order. Further, if the FAA is of the opinion that any tax has not been paid or short-paid or erroneously refunded, or where input tax credit has been wrongly availed or utilized, no order requiring the appellant to pay such tax or input tax credit shall be passed unless the appellant is given notice to show cause against the proposed order and the order is passed within the time limit specified under section 51.

5.7 The Order-in-appeal has to be a “speaking order” i.e. it should state the points for
determination, the decision thereon and the reasons for the decision.

5.8 The law provides an advisory (“where it is possible to do so”) time limit of 1 year
for the FAA to decide the appeal.

5.9 Copies of the Orders passed by the FAA will be sent to the appellant, the
adjudicating authority, the CGST Commissioner, and the SGST Commissioner.

6. Concept of pre-deposit

6.1 As mentioned earlier, the right to appeal is a statutory right which operates within the limitations placed on it by the law. One such limitation flows from the principle that an appellant must first deposit the adjudged dues before his further appeal can be heard. However, often an appellant may succeed in his appeal, and hence it would (in retrospect) be unfair to saddle him with this financial burden. To balance these factors, tax laws mandate some “pre-deposit” so as to discourage frivolous appeals and also safeguard the bonafide interests of both the taxpayers and the revenue.

6.2 Section 79(6) for CGST and 79(4) for SGST require an appellant before FAA to pre-deposit 10% of the “amount in dispute” arising from the order appealed against. The phrase “amount in dispute” has been defined to include:- (i) amounts determined under section 46 (assessment of non-filers), or 47 (assessment of unregistered persons) or 48 (summary assessment) or 51(demands); (ii) amounts payable under rule of the GST Credit Rules 201…; and (iii) amounts of fee levied or penalty imposed.

6.3 The above requirement of pre-deposit of 10% of the amount-in-dispute is
common to both CGST and SGST. However, the SGST law has two additional features :-

  • Full pre-deposit of the admitted amount of tax, interest, fine, fee and penalty arising from the impugned order.
  • The department can apply to the FAA for ordering a higher amount of pre-deposit, not exceeding 50% of the amount in dispute, in a “serious case” (i.e. a case involving a disputed tax liability of not less than Rs. 25 crs. and where the Commissioner is of the reasoned recorded opinion that the department has a very good case against the taxpayer).

6.4 The pre-deposit provisions for appeals before the Tribunal are similar to the
above and are contained in Section 82 (See Appendix).

6.5 Section 85 provides for interest on refund of pre-deposit. If the pre-deposit made by the appellant under section 79 (FAA) or under section 82 (Tribunal) is required to be refunded consequent to any order of the FAA or of the Tribunal, as the case may be, interest at the specified rate shall be payable from the date of payment of the amount till the date of refund of such amount.

7. Appeals by the Department (CGST) before the FAA

7.1 Para 5 above dealt with appeals filed by the party before the FAA. However, often the Department itself is not in agreement with the decision or order passed by the (initial) adjudicating authority. The model GST Law provides that in such cases, the Department can file what is commonly known as a “review application/appeal”.

7.2 The law in this regard is given in sub-sections (2) and (3) of section 79 – which is applicable only for CGST.

7.3 If the CGST Commissioner on examination of the case record is of the view that the decision or order passed by the adjudicating authority is not legal or proper, he can by order (known as “review order”) direct any CGST Officer subordinate to him to apply to the FAA for the determination of such points arising out of the said decision or order as may be specified in the review order. The resultant review application is required to be dealt with by the FAAas if it were an appeal made against the decision or order of the adjudicating authority and the statutory provisions relating to appeals shall, so far as may be, apply to such application.

7.4 By virtue of Section 79 (4), the above processes of review by the Commissioner and filing the resultant application by the authorized officer before the FAA have to be completed within a joint time-limit of 3 months, with another 1 month of condonable delay on sufficient cause being shown. Thus, the time limits are the same for party appeals and Revenue appeals.

8. Revision by Commissioner (SGST)

8.1 Section 80 (SGST)1 provides for the mechanism of revision, by the SGST Commissioner, of the orders passed by his subordinate officers.

8.2 If the SGST Commissioner on examination of the case record is of the view that the decision or order passed by any officer subordinate to him is erroneous in so far as it is prejudicial to the interest of the revenue, he may, if necessary, stay the operation of such decision or order for such period as he deems fit and after giving the person concerned an opportunity of being heard and after making such further inquiry as may be necessary, pass such order, as he thinks just and proper, including enhancing or modifying or annulling the said decision or order.

8.3 The above power is subject to the provisions of section 93 (non-appealable orders and decisions), and is also subject to the following restrictions:-

  • A decision or order cannot be revised if it has been subject to an appeal under section 79 (FAA) or under section 82 (Tribunal) or under section 87 (High Court) or under section 88 (Supreme Court).
    • However, the SGST Commissioner may pass a revision order on any point which has not been raised and decided in an appeal referred to above, before the expiry of 1 year from the date of the order in such appeal or before the expiry of 3 years from the decision or order sought to be revised, whichever is later.
  • A decision or order cannot be revised if more than 3 years have expired after the passing of the decision or order sought to be revised.
    • However, if the decision or order (which is sought to be revised) involves an issue on which the Appellate Tribunal or the High Court has given its decision which is prejudicial to the interest of revenue in some other proceedings and an appeal to the High Court or the Supreme Court against such decision of the Appellate Tribunal or as the case may be, the High Court is pending, the period spent between the date of the decision of the Appellate Tribunal and the date of the decision of the High Court or as the case may be, the date of the decision of the High Court and the date of the decision of the Supreme Court shall be excluded in computing this period of 3 years.
    • Also, where the issuance of a revision order is stayed by the order of a Court or Tribunal, the period of such stay shall be excluded in computing this period of 3 years.

8.4 It is also provided that for the purposes of revision :-

  • ‘record’ includes all records relating to any proceedings under the Act available at the time of examination by the SGST Commissioner
  • ‘decision’ includes intimation given by any officer subordinate to the SGST Commissioner.

8.5 Every Revision Order shall be final, subject to further appeals before the Tribunal,
High Court, and Supreme Court.

9. Appeals by the party before the Appellate Tribunal

9.1 Section 81 deals with the constitution of the National Appellate Tribunal. The
provisions of Section 81, though repeated in the SGST portion, are identical.

9.2 It is provided that the Central Government shall on the recommendation of the GST Council2 constitute a “National Goods and Services Tax Appellate Tribunal” (Tribunal, for short).

9.3 Following are some administrative features of the Tribunal :-

  • Headed by a National President
  • One branch for each state (the State GST Tribunal), headed by a State President
  • Every State GST Tribunal to consist of as many Members (Judicial), Members (Technical – CGST) and Members (Technical – SGST) as may be prescribed
  • The qualifications, eligibility conditions and the manner of selection and appointment of the National President, the State Presidents, and the Members to be as prescribed on the recommendations of the Council
  • The National President and the State Presidents to exercise such powers and
    discharge such functions as prescribed on the recommendations of the Council
  • On ceasing to hold office, the National President, the State Presidents or other Members not to be entitled to appear before the Tribunal

9.4 Section 82 (CGST) and Section 82 (SGST) deal with the filing of appeals before the Tribunal. The similarities and differences between these (please see Appendix) are on the same lines as in the case of Section 79.

9.5 The Tribunal is the second level of appeal, where appeals can be filed against the orders-in-appeal passed by the FAA under section 79, by any person aggrieved by such an order-in-appeal. (In case of SGST, appeal against the Revision Order passed by the Commissioner under section 80, will also lie to the Tribunal).

9.6 The Tribunal has the discretion not to admit any appeal involving an amount of
Rs. 1 lakh or less.

9.7 Appeal to the Tribunal is to be filed within 3 months from the communication of the order under appeal. Further, Tribunal has the power to condone delay (of any length) on being satisfied that there is sufficient cause for the delay.

9.8 The law also provides for cross-objections by the respondent against such part of the order against which the respondent may initially not have chosen to file an appeal. It is provided that on receipt of notice that an appeal has been filed (by the appellant), the party against whom the appeal has been preferred (i.e. the respondent) may, notwithstanding that he may not have appealed against such order or any part thereof, file within 45 days a memorandum of cross-objections against any part of the order appealed against and such memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the time specified for the initial appeal. Condonation of delay (on sufficient cause) applies here also.

9.9 The form, fees, etc. for the appeals to Tribunal shall be as prescribed by Rules
being made separately.

9.10 The provisions for pre-deposit (including interest thereon) in respect of appeals
before the Tribunal are similar to those before the FAA.

9.11 Section 83 (similar for both CGST and SGST, see Appendix) deals with the disposal of the aforesaid appeals (including cross-objections, review appeals, etc.) by the Tribunal. It is provided that the Tribunal after hearing both sides may pass such orders thereon as it thinks fit, confirming, modifying or annulling the decision or order appealed against or may refer the case back to the FAA (or, in the case of SGST, to the revisional authority), or to the original adjudicating authority, with such directions as it may think fit, for a fresh adjudication or decision, as the case may be, after taking additional evidence, if necessary. For reasons of natural justice (reasonable opportunity) it is also provided that the Tribunal may, if sufficient cause is shown, grant upto 3 adjournments to either side.

9.12 The Tribunal also has the power to rectify any apparent mistake in its order if such mistake is noticed by the Tribunal or is brought to its notice by either side, within a period of three months from the date of the order. However, no amendment which has the effect of enhancing an assessment or reducing a refund or input tax credit or otherwise increasing the liability of the other party, shall be made under this provision unless the Tribunal has given notice to him of its intention to do so and has allowed him a reasonable opportunity of being heard.

9.13 The Tribunal shall, where it is possible to do so, hear and decide every appeal within a period of 1 year from filing.

9.14 Copies of the Tribunal’s orders are to be sent to the First Appellate Authority, Revisional Authority (in case of appeals against Revision Orders passed by SGST Commissioner), the original adjudicating authority, the appellant, the jurisdictional Commissioner of CGST and the jurisdictional Commissioner of SGST.

9.15 As the Tribunal is considered to be the final fact-finding authority, every order passed by it shall be final, subject to the provisions of section 87 (appeal to HC on questions of law) or 88 (appeal to SC).

9.16 Section 84 (common for CGST and SGST) lays down the procedure to be followed by the Tribunal. It is provided that the Tribunal’s powers and functions may be exercised and discharged by Benches constituted by the National President or the State Presidents from amongst the members thereof. It is further provided that a Bench shall consist of one Member (Judicial), one Member (Technical-CGST) and one Member (Technical-SGST). Thus, the “default” Bench in GST shall be a 3-Member Bench. However, duly constituted Single Member Benches may dispose of any case involving a disputed amount not exceeding Rs 10 lakhs.

9.17 If the members of a Bench differ in opinion on any point, the point shall be decided according to the opinion of the majority, if there is a majority; but if the members are equally divided, they shall refer the point(s) of difference to the National President or the State President who shall either hear the point(s) himself or refer the case for hearing on such point(s) by one or more of the other members of the Tribunal and such point(s) shall be decided according to the opinion of the majority of these members of the Tribunal who have heard the case, including those who first heard it.

9.18 For other matters such as the Tribunal’s power to regulate its own procedure, the Tribunal being vested with the powers of a court under the Code of Civil Procedure in respect of specified matters, proceedings before the Tribunal being deemed to be judicial proceedings within the IPC, etc., the text of the model law (see Appendix) may be referred to, as these are largely same as the existing provisions in the central/state laws.

10. Appeals by the Department before the Tribunal

10.1.1 As in the case of appeals before the FAA, there are provisions for review appeals to be filed by the Department (CGST) before the Tribunal as well (sub-sections 3, 4 and 5 of Section 82 – see Appendix). For this purpose, the CBEC is empowered to constitute Review Committees comprising two designated CGST officers. It is provided that if the Review Committee finds an order passed by the FAA to be not legal or proper, it can by order authorize and direct a CGST officer to apply to the Tribunal for the determination of such points arising out of the FAA’s order as may be specified by the Committee in its Review Order. In the event of a difference of opinion between the Review Committee members, it shall be deemed that the Committee has formed the opinion that the order under review is not legal or proper.

10.1.2 Where the officer so authorized by the Review Committee makes an application to the Tribunal, such application shall be dealt with by the Tribunal as if it were an appeal made against the FAA’s order and the provisions of the Act shall, so far as may be, apply to such application, as they apply in relation to appeals filed under the main provision of sub-section (1) of Section 82.

10.1.3 By virtue of sub-section (5), (6) and (8) of Section 82, read together, the above processes of review by the Committee and filing the resultant application by the authorized officer before the Tribunal have to be completed within a joint time-limit of 3 months, with further condonable delay on sufficient cause being shown. Thus, the time limits are the same for party appeals and Revenue appeals.

10.2 As mentioned earlier, in case of SGST there is a provision for revision of the FAA’s order by the SGST Commissioner, under Section 80.

11. Concept of authorised representative

11.1 Section 86 provides that if any person is entitled or required to appear before a GST Officer or the FAA or the Tribunal in connection with any proceedings under the Act, he may appear by an authorised representative (except when he is required under the Act to appear personally for examination on oath or affirmation).

11.2 For this purpose, “authorised representative” has been defined in the section itself (see Appendix). Broadly, it includes a relative, a regular employee, an advocate, a chartered accountant, a cost accountant, a company secretary, or any person with prescribed qualifications. It is also provided that indirect tax gazetted officers can appear as authorised representative after one year from retirement.

11.3 The model law also provides for some disqualifications for an authorised representative such as dismissal from government service, conviction under some specified Acts, insolvency, misconduct, etc. Such orders of disqualification are however required to be passed after following the principles of natural justice.

11.4 For details, please refer to the model law as extracted in the Appendix.

12. Appeal to the High Court

12.1 Section 87 provides that either side (department or party) if aggrieved by any order passed by the Tribunal (except as in para 12.2 below) may file an appeal to the High Court and the High Court may admit such appeal if it is satisfied that the case involves a substantial question of law. (Please recall that on questions of facts the tribunal is the final authority).

12.2 In GST, there can be situations (especially in inter-state supplies) where the center and states, or two states, may have a different view. The model law recognizes the need for such disputes to be resolved by the Supreme Court. It is provided that no appeal shall lie to High Court against a Tribunal order which relates to a matter where two or more States, or a State and Center, have a difference of views regarding the treatment of a transaction(s) being intra-State or inter-State; or regarding place of supply. Such appeals will lie directly to the Supreme Court under Section 88.

12.3 Appeals to the High Court are to be filed within 180 days, but the HC has the power to condone delay on being satisfied of sufficient cause for the same.

12.4 Fees shall be as prescribed.

12.5 On being satisfied that a substantial question of law is involved, the High Court shall formulate that question, and the appeal shall be heard only on the question so formulated. However, the HC has the power to hear the appeal on any other substantial question of law if it is satisfied that the case involves such question. The High Court shall decide the questions of law so formulated and deliver such judgment thereon containing the grounds on which such decision is founded and may award such cost as it deems fit. The High Court may determine any issue which has not been determined by the Tribunal or has been wrongly determined by the Tribunal, by reason of a decision on such questions of law.

12.6 An appeal filed before the High Court shall be heard by a bench of not less than two Judges, and shall be decided in accordance with the majority opinion. Where there is no such majority, the points of difference shall be heard by one or more of the other Judges and such points shall be decided according to the opinion of the majority of the Judges who have heard the case including those who first heard it.

13. Appeal to the Supreme Court

13.1 Section 88 provides for appeals to the Supreme Court from any judgment or order passed by the High Court in an appeal made under section 87, in any case which, on its own motion or on an oral application made by or on behalf of the party aggrieved, immediately after passing of the judgment or order, the High Court certifies to be a fit one for appeal to the Supreme Court.

13.2 A (direct) appeal shall also lie to the Supreme Court from any orders passed by the Tribunal which are of the nature discussed in para 12.2 above.

13.3 Section 89 provides that the costs of the appeal shall be at the discretion of the Supreme Court.

14. Sums due to be paid notwithstanding appeal etc.

14.1 Section 90 provides that notwithstanding an appeal having been preferred to the High Court or the Supreme Court, sums due to the Government as a result of an order passed by the Tribunal or an order passed by the High Court, as the case may be, shall be payable in accordance with the order so passed.

15. Exclusion of time taken for copy

15.1 Section 91 provides that in computing the period of limitation prescribed for an appeal or application under Chapter XVIII of the model law, the day on which the order complained of was served, and if the party preferring the appeal or making the application was not furnished with a copy of the order when the notice of the order was served upon him, the time required for obtaining a copy of such order, shall be excluded.

16. Appeal not to be filed in certain cases

16.1 In keeping with the spirit of the National Litigation Policy, Section 92 empowers the CBEC (Center) or the State Government to issue (on the recommendation of the Council) orders fixing such monetary limits, as it may deem fit, for the purposes of regulating the filing of departmental appeals. In essence, this means that the department will ordinarily not file appeals in cases involving amounts below the specified monetary limits.

16.2 Where in pursuance of such orders the department has not filed an appeal against any decision or order, it shall not preclude the department from filing appeal in any other case involving the same or similar issues or questions of law.

16.3 It is also provided that notwithstanding the fact that no appeal has been filed by the department in accordance with such monetary-limit policy, no party shall contend that the department has acquiesced in the decision on the disputed issue by not filing an appeal.

16.4 The Tribunal or court hearing such appeal shall have regard to the circumstances under which appeal was not filed by the department in pursuance of such monetary-limit policy. (In other words, such cases will not form a binding precedent).

17. Non Appealable decisions and orders

17.1 Section 93 lays down that certain types of decisions or orders shall not be appealable, notwithstanding anything to the contrary in any provision of the Act.

17.2 These are as under :-

(a) An order of the competent authority for transfer of proceeding from one officer to another;

(b) An order pertaining to the seizure or retention of books of account, register and other documents; or

(c) An order sanctioning prosecution under the Act; or

(d) An order passed under section 55 (payment of tax in instalments).

18. Some other relevant sections

18.1 This note has so far discussed the provisions of Chapter XVIII of the model GST Act, which are the main provisions dealing with appeals. However, some other provisions are also relevant, which are briefly discussed below.

18.2 Section 128 of the GST Act provides that various proceedings such as assessment, adjudication, review, revision, appeal, etc. shall not be invalid merely by reason of any mistake therein, if such proceedings are in substance in conformity with the Act or any earlier law. For details, see Appendix.

18.3 Section 129 of the GST Act provides thatany authority who has passed any decision or order (etc.) may rectify any error which is apparent from record in such decision or order (etc.) within a period of six months, after putting the affected person(s) to notice. For details, see Appendix.

18.4 Section 27 of the model IGST Act makes certain provisions of the GST Act applicable to like matters in respect of IGST. This includes the provisions relating to appeals and review. Thus, whatever is discussed hereinabove in relation to appeals and review under CGST, will also apply in respect of IGST. For details, see Appendix.

19. Concluding note

19.1 It is reiterated that this write-up only outlines the salient features of the various aspects as per the model law. For a more detailed study, the trainees are advised to carefully go through the text of the Model GST Law.

19.2 The sections of the model law which are relevant to this topic, are extracted in the Appendix for ready reference.

 

Appendix

Extracts of Sections relevant to the subject of Appeals, Review and Revision (Some Definitions from Section 2; Sections 79 to 93; Sections 128 and 129 of the Model GST Law; and Section 27 of the Model IGST Act)


2. Definitions :

In this Act, unless the context otherwise requires,‑

xxx

(4) “adjudicating authority” means any authority competent to pass any order or decision under this Act, but does not include the Board, the First Appellate Authority and the Appellate Tribunal;

xxx

(9) “Appellate Tribunal” means the National Goods and Services Tax Appellate Tribunal
constituted under section 81;

xxx

(12) “assessment” means determination of tax liability under this Act and includes self-assessment, re-assessment, provisional assessment, summary assessment and best judgement assessment;

xxx

(16) “Board” means the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963;

xxx

(22) “CGST” means the tax levied under the Central Goods and Services Tax Act, 2016;

xxx

(24) “commissioner” means the Commissioner of Central Goods and Services Tax /Commissioner of State Goods and Services Tax appointed under section 4 of the Central/State Goods and Services Tax Act, 2016;

xxx

(34) “Council” means the Goods and Services Tax Council established under Article 279A of the Constitution;

xxx

(45) “First Appellate Authority” means an authority referred to in section 79;

xxx

(49) “government” means Central Government and its departments, a State Government and its departments and a Union territory and its departments, but shall not include any entity, whether created by a statute or otherwise, the accounts of which are not required to be kept in accordance with Article 150 of the Constitution or the rules made thereunder;

xxx

(50) “IGST” means the tax levied under the Integrated Goods and Services Tax Act, 2016;

xxx

(71) “notification” means notification published in the Official Gazette and the expressions ‘notify’ and ‘notified’ shall be construed accordingly;

xxx

(74) “person” includes— (a) an individual; (b) a Hindu undivided family; (c) a company; (d) a firm; (e) a Limited Liability Partnership; (f) an association of persons or a body of individuals, whether incorporated or not, in India or outside India; (g) any corporation established by or under any Central, State or Provincial Act or a Government company as defined in section 2(45) of the Companies Act, 2013 (18 of 2013); (h) any body corporate incorporated by or under the
laws of a country outside India; (i) a co-operative society registered under any law relating to cooperative societies; (j) a local authority; (k) government; (1) society as defined under the Societies Registration Act, 1860 (21 of 1860); (m) trust; and (n) every artificial juridical person, not falling within any of the preceding sub-clauses;

xxx

(76) “prescribed” means prescribed by the rules, regulations or by any notification issued under this Act;

xxx

(79) “proper officer” in relation to any function to be performed under this Act, means the officer of goods and services tax who is assigned that function by the Board/Commissioner of SGST;

xxx

(81) “regulations” means the regulations made by the Board/Commissioner under any provision of the Act on the recommendation of the Council;

xxx

(86) “rules” means the rules made by the Central/State Government under any provision of the Act on the recommendation of the Council;

xxx

(89) “SGST” means the tax levied under the State Goods and Services Tax Act;

xxx

(94) “tax” means goods and services tax levied on the supply of goods and/or services under this Act and includes any amount payable under section 8;

xxx

Sections dealing with Appeals :-

Note : In the Model GST Law, Chapter-XVIII occurs twice, as under :-

CHAPTER–XVIII

APPEALS

(Sections 79, 81, 82 and 83 shall be applicable for appeals under CGST Law. Sections

84 to 93 are common for CGST and SGST law)

CHAPTER–XVIII

APPEALS AND REVISION

(Sections 79, 80, 81, 82 and 83 shall be applicable for appeals under SGST Law.

Sections 84 to 93 are common for CGST and SGST law)

Thus, Sections 79, 80, 81, 82 and 83 have some differences between CGST and SGST, and Sections 84 to 93 are common for both CGST and SGST. For easy understanding, this Appendix gives hereinbelow the text of Sections 79, 80, 81, 82 and 83 in a comparative format (with the differences being highlighted in yellow in the soft copy), followed by a simple reproduction of the common Sections 84 to 93.

Section 79 :-

CGST

SGST Remarks
79. Appeals to First Appellate
Authority
79. Appeals to First Appellate
Authority

(1) Any person aggrieved by any decision or order passed against him under this Act by an adjudicating authority, may appeal to the prescribed First Appellate Authority.

(1) Any person aggrieved by any decision or order passed against him under this Act by an adjudicating authority, may appeal to the prescribed First Appellate Authority.

Same

(2) The Commissioner of GST may, of his own motion, call for and examine the record of any proceeding in which an adjudicating authority has passed any decision or order under this Act, for the purpose of satisfying himself as to the legality or propriety of the said decision or order and may, by order, direct any GST Officer subordinate to him to apply to the First Appellate Authority for the determination of such points arising out of the said decision or order as may be specified by the Commissioner of GST in his order.

(3) Where, in pursuance of an order under sub-section (2), the authorized officer makes an application to the First Appellate Authority, such application shall be dealt with by the First Appellate Authority as if it were an appeal made against the decision or order of the adjudicating authority and the provisions of this Act relating to appeals shall, so far as may be, apply to such application.

This is the provision for review appeal in CGST. (The SGST law has a provision for Revision under Section 80).

(4) Every appeal under this section shall be filed within three months from the date on which the decision or order sought to be appealed against is communicated to the Commissioner of GST, or, as the case may be, the person preferring the appeal: (2) Every appeal under this section shall be filed within three months from the date on which the decision or order sought to be appealed against is communicated to the person preferring the appeal:
Provided that the First Appellate Authority may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months, allow it to be presented within a further period of one month. Provided that the First Appellate Authority may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months, allow it to be presented within a further period of one month. Same, except for addition of the reference to Commr in the CGST part, so as to prescribe a time limit for the review appeal by the deptt.
(5) Every appeal under this section shall be in the prescribed form and shall be verified in the prescribed manner. (3) Every appeal under this section shall be in the prescribed form and shall be verified in the prescribed manner. Same
(6) No appeal shall be filed under sub- section (1) unless the appellant has deposited a sum equal to ten percent of the amount in dispute arising from the said order, in relation

Explanation.- For the purposes of this sub-section, the expression “amount in dispute” shall include –

i. amount determined under section 46 or 47 or 48 or 51;

ii. amount payable under rule—— -of the GST Credit Rules 201…; and

iii. amount of fee levied or penalty imposed.

(4) No appeal shall be filed under sub- section (1) unless the appellant has deposited –

(a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him, and

(b) a sum equal to ten percent of the remaining amount in dispute arising from the said order, in relation to which the appeal has been filed.

Explanation.- For the purposes of this sub-section, the expression “amount in dispute” shall include –

i. amount determined under section 46 or 47 or 48 or 51;

ii. amount payable under rule—— -of the GST Credit Rules 201…; and

iii. amount of fee levied or penalty imposed:

Provided that nothing in this subsection shall affect the right of the departmental authorities to apply to the First Appellate Authority for ordering a higher amount of pre-deposit, not exceeding fifty percent of the amount in the dispute, in a case which is considered by the Commissioner of GST to be a “serious case”.

Explanation – For the purpose of this proviso, the expression “serious case” shall mean a case involving a disputed tax liability of not less than Rupees Twenty Five Crores and where the Commissioner of GST is of the opinion (for reasons to be recorded in writing) that the department has a very good case against the taxpayer.

Different
(7) The First Appellate Authority shall give an opportunity to the appellant of being heard, if he so desires. (5) The First Appellate Authority shall give an opportunity to the appellant of being heard, if he so desires. Same
(8) The First Appellate Authority may, if sufficient cause is shown at any stage of hearing of an appeal, grant time, from time to time, to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing:

Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal.

(6) The First Appellate Authority may, if sufficient cause is shown at any stage of hearing of an appeal, grant time, from time to time, to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing:

Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal.

Same
(9) The First Appellate Authority may, at the hearing of an appeal, allow an appellant to go into any ground of appeal not specified in the grounds of appeal, if he is satisfied that the omission of that ground from the grounds of appeal was not wilful or unreasonable. (7) The First Appellate Authority may, at the hearing of an appeal, allow an appellant to go into any ground of appeal not specified in the grounds of appeal, if he is satisfied that the omission of that ground from the grounds of appeal was not wilful or unreasonable. Same
(10) The First Appellate Authority shall, after making such further inquiry as may be necessary, pass such order, as he thinks just and proper, confirming, modifying or annulling the decision or order appealed against:

Provided that an order enhancing any fee or penalty or fine in lieu of confiscation or confiscating goods of greater value or reducing the amount of refund or input tax credit shall not be passed unless the appellant has been given a reasonable opportunity of showing cause against the proposed order:

Provided further that where the First Appellate Authority is of the opinion that any tax has not been paid or shortpaid or erroneously refunded, or where input tax credit has been wrongly availed or utilized, no order requiring the appellant to pay such tax or input tax credit shall be passed unless the appellant is given notice to show cause against the proposed order and the order is passed within the time limit specified under section 51.

(8) The First Appellate Authority shall, after making such further inquiry as may be necessary, pass such order, as he thinks just and proper, confirming, modifying or annulling the decision or order appealed against:

Provided that an order enhancing any fee or penalty or fine in lieu of confiscation or confiscating goods of greater value or reducing the amount of refund or input tax credit shall not be passed unless the appellant has been given a reasonable opportunity of showing cause against the proposed order:

Provided further that where the First Appellate Authority is of the opinion that any tax has not been paid or shortpaid or erroneously refunded, or where input tax credit has been wrongly availed or utilized, no order requiring the appellant to pay such tax or input tax credit shall be passed unless the appellant is given notice to show cause against the proposed order and the order is passed within the time limit specified under section 51.

Same
(11) The order of the First Appellate Authority disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for the decision. (9) The order of the First Appellate Authority disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for the decision. Same
(12) The First Appellate Authority shall, where it is possible to do so, hear and decide every appeal within a period of one year from the date on which it is filed:

Provided that where the issuance of order is stayed by an order of a Court or Tribunal, the period of such stay shall be excluded in computing the period of one year.

(10) The First Appellate Authority shall, where it is possible to do so, hear and decide every appeal within a period of one year from the date on which it is filed:

Provided that where the issuance of order is stayed by an order of a Court or Tribunal, the period of such stay shall be excluded in computing the period of one year.

Same
(13) On disposal of the appeal, the First Appellate Authority shall communicate the order passed by him to the appellant and to the adjudicating authority. (11) On disposal of the appeal, the First Appellate Authority shall communicate the order passed by him to the appellant and to the adjudicating authority. Same
(14) A copy of the order passed by the First Appellate Authority shall also be sent to the jurisdictional Commissioner of CGST or the authority designated by him in this behalf and the jurisdictional Commissioner of SGST or the authority designated by him in this behalf. (12) A copy of the order passed by the First Appellate Authority shall also be sent to the jurisdictional Commissioner of CGST or the authority designated by him in this behalf and the jurisdictional Commissioner of SGST or the authority designated by him in this behalf. Same
(15) Every order passed under this section shall, subject to the provisions of section 83, 87 or 88, be final. (13) Every order passed under this section shall, subject to the provisions of sections 80, 83, 87 or 88, be final. Same (except for addition of the ref to sec. 80 in SGST)

Section 80 :-

CGST

SGST Remarks
80. Left Blank 80. Revisional powers of Commissioner
(1) Subject to the provisions of section 93 and any rules made thereunder, the Commissioner may on his own motion or upon information received by him, call for and examine the record of any proceeding under this Act, and if he considers that any decision or order passed under this Act by any officer subordinate to him is erroneous in so far as it is prejudicial to the interest of the revenue, he may, if necessary, stay the operation of such decision or order for such period as he deems fit and after giving the person concerned an opportunity of being heard and after making such further inquiry as may be necessary, pass such order, as he thinks just and proper, including enhancing or modifying or annulling the said decision or order.

(2) The Commissioner shall not exercise any power under sub- section (1), if.-

(a) the order has been subject to an appeal under section 79 or under section 82 or under section 87 or under section 88; or

(b) more than three years have expired after the passing of the decision or order sought to be revised.

(3) Notwithstanding anything contained in sub-section (2), the Commissioner may pass an order under sub-section (1) on any point which has not been raised and decided in an appeal referred to in clause (a) of sub-section (2), before the expiry of a period of one year from the date of the order in such appeal or before the expiry of a period of three years referred to in clause (b) of that sub-section, whichever is later.

(4) Every order passed in revision under sub-section (1) shall, subject to the provisions of sections 83, 87 or 88, be final.

(5) If the decision or order passed under this Act by an officer subordinate to the Commissioner involves an issue on which the Appellate Tribunal or the High Court has given its decision which is prejudicial to the interest of revenue in some other proceedings and an appeal to the High Court or the Supreme Court against such decision of the Appellate Tribunal or as the case may be, the High Court is pending, the period spent between the date of the decision of the Appellate Tribunal and the date of the decision of the High Court or as the case may be, the date of the decision of the High Court and the date of the decision of the Supreme Court shall be excluded in computing the period referred to in clause (b) of sub-section (2).

(6) Where the issuance of an order under sub-section (1) is stayed by the order of a Court or Tribunal, the period of such stay shall be excluded in computing the period of three years under sub-section (2).

(7) For the purposes of this section, ‘record’ shall include all records relating to any proceedings under this Act available at the time of examination by the Commissioner.

(8) For the purposes of this section, ‘decision’ shall include intimation given by any officer subordinate to the Commissioner.

rent

Section 81 :-                                                                                                                          Reverse Charge under GST

CGST

SGST Remarks
81. Constitution of the National Appellate Tribunal 81. Constitution of the National Appellate Tribunal
(1) The Central Government shall on the recommendation of the GST Council constitute a National Goods and Services Tax Appellate Tribunal (hereinafter referred to as the Appellate Tribunal). (1) The Central Government shall on the recommendation of the GST Council constitute a National Goods and Services Tax Appellate Tribunal (hereinafter referred to as the Appellate Tribunal). Same
(2) The Appellate Tribunal shall be headed by a National President. (2) The Appellate Tribunal shall be headed by a National President. Same
(3) The Appellate Tribunal shall have one branch for each state, which shall be called as the State GST Tribunal. (3) The Appellate Tribunal shall have one branch for each state, which shall be called as the State GST Tribunal. Same
(4) Every State GST Tribunal will be headed by a State President. (4) Every State GST Tribunal will be headed by a State President. Same
(5) Every State GST Tribunal shall consist of as many Members (Judicial), Members (Technical – CGST) and Members (Technical – SGST) as may be prescribed, to exercise the powers and discharge the functions conferred on the Appellate Tribunal by this Act. (5) Every State GST Tribunal shall consist of as many Members (Judicial), Members (Technical – CGST) and Members (Technical – SGST) as may be prescribed, to exercise the powers and discharge the functions conferred on the Appellate Tribunal by this Act. Same
(6) The qualifications, eligibility conditions and the manner of selection and appointment of the National President, the State Presidents, and the Members shall be such as may be prescribed on the recommendations of the Council. (6) The qualifications, eligibility conditions and the manner of selection and appointment of the National President, the State Presidents,  and the Members shall be such as may be prescribed on the  recommendations of the Council. Same
(7) The National President and the State Presidents shall exercise such powers and discharge such functions as may be prescribed on the recommendations of the  Council. (7) The National President and the State Presidents shall exercise such powers and discharge such functions as may be prescribed on the recommendations of the  Council Same
(8) On ceasing to hold office, the National President, the State Presidents or other Members of the Appellate Tribunal shall not be entitled  to appear, act or plead before

the Appellate Tribunal.

(8) On ceasing to hold office, the National President, the State Presidents or other Members of the Appellate Tribunal shall not be entitled  to appear, act or plead before the Appellate Tribunal. Same

Section 82 :-

CGST

SGST Remarks
82. Appeals to the Appellate Tribunal 82. Appeals to the Appellate Tribunal
(1) Any person aggrieved by an order passed against him  under section 79 may appeal to the  Appellate Tribunal against such order. (1) Any person aggrieved by an order passed against him  under section 79 or under section 80 may appeal to the Appellate Tribunal against such order. Same except for addition of reference to Section 80 orders
(2) The Appellate Tribunal  may, in its discretion, refuse to admit any such appeal where the tax or input tax credit involved or the difference in  tax or input tax credit involved or the amount of fine, fee or penalty determined by such order, does not exceed one lakh rupees. (2) The Appellate Tribunal may, in its discretion, refuse to  admit any such appeal where the tax or input tax credit involved or the difference in taxor input tax credit involved or the amount of fine, fee or penalty determined by such order, does not exceed one lakh rupees.
(3) The Board may by order constitute such Committees as may be necessary for the purposes of filing appeals against the orders of the First Appellate Authority. Every such Committee shall consist of two designated officers of GST.

(4) The Committee of designated officers of GST may, if it is of the opinion that an order passed by the First Appellate Authority under subsection(10) of section 79, is not legal or proper, direct any GST Officer authorized by it in this behalf to apply to the Appellate Tribunal for the determination of such points arising out of the order passed by the First Appellate Authority as may be specified by the Committee in its order:

Provided that where the Committee of designated officers of GST differs in its opinion, it shall be deemed that the Committee has formed the opinion that the order under review is not legal or proper.

(5) Where in pursuance of an order under sub-section (4) the authorized officer makes an application to the Appellate Tribunal,such application shall be dealt with by the Appellate Tribunal as if it wee an appeal made against the order of the First Appellate Authority and the provisions of this Act shall, so far as may be, apply to such application, as they apply in relation to appeals filed under sub-section (1).

This is the provision for review appeal in CGST. (The SGST law has a  provision for Revision under Section 80).
(6) Every appeal under this section shall be filed within three months from the date on which the order sought to be appealed against is  communicated to the Commissioner of GST, or, as  the case may be, the person preferring the appeal. (3) Every appeal under this section shall be filed within  three months from the date on which the order sought to be appealed against is communicated to the person preferring the appeal. Same, except for addition of the reference to Commr in the CGST part, so as to  prescribe a time limit for the review appeal by the deptt.
(7) On receipt of notice that an appeal has been preferred   under this section, the party against whom the appeal has been preferred may, notwithstanding that he may  not have appealed against such order or any part thereof, file, within forty-five days of the receipt of the notice, a memorandum of cross- objections, verified in the prescribed manner, against any part of the order appealed against and such   memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the time  specified in sub-section (6). (4) On receipt of notice that an appeal has been preferred  under this section, the party against whom the appeal has been preferred may, notwithstanding that he may  not have appealed against such order or any part thereof, file, within forty-five days of the receipt of the notice, a memorandum of cross- objections, verified in the prescribed manner, against any part of the order appealed against and such  memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the time  specified in sub-section (3).  

Same

(8) The Appellate Tribunal  may admit an appeal or permit the filing of a memorandum of cross-objections after the expiry of the period referred to in sub-section  (6) or  sub-section (7)respectively, if it is satisfied that there was sufficient cause for not  presenting it within that period. (5) The Appellate Tribunal may admit an appeal or permit the filing of a memorandum of cross-objections after the expiry of the period referred to in sub-section (3) or  sub-section (4) respectively, if it is satisfied that there was sufficient cause for not  presenting it within that period. Same
 

(9) An appeal to the Appellate Tribunal shall be in the  prescribed form and shall be verified in the prescribed manner and shall be accompanied by a prescribed  fee: Provided that no such fee shall be payable in the case of an appeal filed by the   Commissioner referred to in Sub-section (5) or a  memorandum of cross-objections referred to in  subsection (7).

(6) An appeal to the Appellate Tribunal shall be in the  prescribed form and shall be verified in the prescribed manner and shall be accompanied by a prescribed  fee: Provided that no such fee shall be payable in the case of an appeal filed by the Commissioner or a memorandum of cross- objections referred to in sub-section (4). Similar
(10) No appeal shall be filed under sub-section (1) unless  the appellant has deposited a sum equal to ten percent of the amount in dispute arising from the said order, in relation to which the appeal has been  filed.

Explanation.- For the purposes of this sub-section, the expression “amount in dispute” shall include –

i. amount determined under section 46 or 47 or 48 or 51;

ii. amount payable under rule-  —- –of the GST Credit Rules 201…; and

iii. amount of fee levied or penalty imposed.

(7) (a) No appeal shall be filed under  

Different

(11) Every application made  before the Appellate Tribunal, — (a) in an appeal for rectification of mistake or for any other purpose; or

(b) for restoration of an appeal or an application, shall be accompanied by a prescribed fee : Provided that no such fee shall be payable in the case of  an application filed by or on behalf of the Commissioner of GST under subsection (5).

(8) Every application made  before the Appellate Tribunal, — (a) in an appeal for

rectification of mistake or for any other purpose; or (b) for restoration of an appeal or an application, shall be accompanied by a prescribed fee : Provided that no such fee shall be payable in the case of  an application filed by or on behalf of the Commissioner of GST.

Similar

Section 83 :-

CGST

SGST Remarks
83.Orders of Appellate  Tribunal 83. Orders of Appellate Tribunal
(1) The Appellate Tribunal  may, after giving the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, confirming, modifying or  annulling the decision or order appealed against or may refer the case back to the First Appellate Authority or to the original adjudicating   authority, with such directions as it may think fit,  for a fresh adjudication or decision, as the case may be, after taking additional evidence, if necessary. (1) The Appellate Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, confirming, modifying or  annulling the decision or order appealed against or may refer the case back to the First Appellate Authority, or the  revisional authority, as the case may be, or to the original adjudicating authority, with such directions as it may think  fit, for a fresh adjudication or decision,  as  the case may be, after taking  additional evidence, if necessary.  

Same except for addition of the reference to the revisional authority in  SGST

(2) The Appellate Tribunal  may, if sufficient cause is shown, at any stage of hearing of an appeal, grant time, from time to time, to the parties or  any of them and adjourn the hearing of the appeal for reasons to be recorded in writing: Provided that no such adjournment shall be granted more than three times to a party during hearing of the  appeal. (2) The Appellate Tribunal may, if sufficient cause is shown, at any stage of hearing of an appeal, grant time, from time to time, to the parties or  any of them and adjourn the hearing of the appeal for reasons to be recorded in writing: Provided that no such adjournment shall be granted more than three times to a party during hearing of the  appeal. Same
(3) The Appellate Tribunal  may amend any order passed by it under sub-section (1) so as to rectify any mistake apparent from the record, if such mistake is noticed by it  on its own accord, or is brought to its notice by the Commissioner of GST or the other party to the appeal  within a period of three months from the date of the order: Provided that no amendment which has the  effect of enhancing an assessment or reducing a  refund or input tax credit or otherwise increasing the liability of the other party, shall be made under this  subsection, unless the Appellate Tribunal has given notice to him of its intention to do so and has allowed him  a reasonable opportunity of  being heard. (3) The Appellate Tribunal may amend any order passed  by it under sub-section (1) so as to rectify any mistake apparent from the record, if such mistake is noticed by it  on its own accord, or is brought to its notice by the Commissioner of GST or the other party to the appeal  within a period of three months from the date of the order: Provided that no amendment which has the  effect of enhancing an assessment or reducing a  refund or input tax credit or otherwise increasing the liability of the other party, shall be made under this  subsection, unless the Appellate Tribunal has given notice to him of its intention to do so and has allowed him   a reasonable opportunity of being heard. Same
(4) The Appellate Tribunal  shall, where it is possible to do so, hear and decide every appeal within a period of one year from the date on which it  is filed. (4) The Appellate Tribunal  shall, where it is possible to do so, hear and decide every appeal within a period of one year from the date on which it  is filed. Same
(5) The Appellate Tribunal   shall send a copy of every  rder passed under this section to the First Appellate Authority, or to the original adjudicating authority, as the case may be, the appellant, the jurisdictional Commissioner  of CGST and the jurisdictional Commissioner of SGST. (5) The Appellate Tribunal  shall send a copy of every  order passed under this section to the First Appellate Authority or the revisional authority, or the original  adjudicating authority, as the case may be, the appellant, the jurisdictional Commissioner of CGST and  the jurisdictional Comissioner of SGST. Same except for addition of the reference to the revisional  authority in SGST
 (6) Every order passed under  this section shall, subject to the provisions of section 87 or 88, be final. (6) Save as provided in section 87 or section 88, orders passed by the Appellate Tribunal on an appeal shall be final. Same except for difference of drafting

Section 84. Procedure of Appellate Tribunal

(1) The powers and functions of the Appellate Tribunal may be exercised and discharged by Benches constituted by the National President or the State Presidents from amongst the members thereof.

(2) Subject to the provisions contained in sub-section (3), a Bench shall consist of one Member (Judicial), one Member (Technical – CGST) and one Member (Technical – SGST).

(3) The National President or a State President, or any other member of the Appellate Tribunal authorized in this behalf by the National President or a State President, may, sitting singly, dispose of any case which has been allotted to the Bench of which he is a member, where in any disputed case, the tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty involved, does not exceed ten lakh rupees.

(4) If the members of a Bench differ in opinion on any point, the point shall be decided according to the opinion of the majority, if there is a majority; but if the members are equally divided, they shall state the point or points on which they differ and make a reference to the National President or the State President who shall either hear the point or points himself or refer the case for hearing on such point or points by one or more of the other members of the Appellate Tribunal and such point or points shall be decided according to the opinion of the majority of these members of the Appellate Tribunal who have heard the case, including those who first heard it.

(5) Subject to the provisions of this Act, the Appellate Tribunal shall have power to regulate its own procedure and the procedure of the Benches thereof in all matters arising out of the exercise of its powers or of the discharge of its functions, including the places at which the Benches shall hold their sittings.

(6) The Appellate Tribunal shall, for the purposes of discharging its functions, have the same powers as are vested in a court under the Code of Civil Procedure, 1908 (5 of 1908), when trying a suit in respect of the following matters, namely :‑

a) discovery and inspection;

b) enforcing the attendance of any person and examining him on oath;

c) compelling the production of books of account and other documents; and

d) issuing commissions.

(7) Any proceeding before the Appellate Tribunal shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228 and for the purpose of section 196 of the Indian Penal Code (45 of 1860), and the Appellate Tribunal shall be deemed to be a Civil Court for all the purposes of section 195 and Chapter XXVI of the Code of Criminal Procedure, 1973 (2 of 1974).

Section 85. Interest on delayed refund of pre-deposit

Where an amount deposited by the appellant under sub-section (6)/(4) of section 79 or under sub-section (10)/(7) of section 82 is required to be refunded consequent to any order of the First Appellate Authority or of the Appellate Tribunal, as the case may be, interest at the rate specified under section 39 shall be payable in respect of such refund from the date of payment of the amount till the date of refund of such amount.

Section 86. Appearance by authorised representative

(1) Any person who is entitled or required to appear before a GST Officer appointed under this Act, or the First Appellate Authority or the Appellate Tribunal in connection with any proceedings under the Act, may, otherwise than when required under this Act to appear personally for examination on oath or affirmation, subject to the other provisions of this section, appear by an authorized representative.

(2) For the purposes of this section, “authorised representative” means a person authorised by the person referred to in sub-section (1) to appear on his behalf, being

(a) his relative or regular employee; or

(b) an advocate who is entitled to practice in any court in India, and who has not been debarred from practicing before any court in India; or

(c) any chartered accountant, a cost accountant or a company secretary, who holds a valid certificate of practice and who has not been debarred from practice; or

(d) any person who has acquired such qualifications as the Central Government (or the State Government) may, on the recommendation of the Council, prescribe for this purpose.

(3) Notwithstanding anything contained in this section, no person who was serving in the indirect tax departments of the Government of India or of any State Government, and has retired or resigned from such service after having served for not less than two years as a Gazetted officer in that department shall be entitled to appear as an authorised representative in any proceedings before a GST Officer for a period of one year from the date of his retirement or resignation, as the case may be.

(4) No Person,-

a) who has been dismissed or removed from government service; or

b) who is convicted of an offence connected with any proceeding under this Act, the Customs Act, 1962 (52 of 1962),the Central Excise Act, 1944 (1 of 1944) or Chapter V of the Finance Act 1994 (25 of 2014) or under any of the Acts passed by a state legislature dealing with the imposition of taxes on sale of goods or supply of goods and/or services, or

c) who has become an insolvent, shall be qualified to represent any person under sub-section (1) —

(i) for all times in the case of a person referred to in clause (a),

(ii) for such time as the Commissioner of GST or the competent authority under the Acts referred to in clause (b) may, by order, determine in the case of a person referred to in clause (b), and

(iii)for the period during which the insolvency continues in the case of a person referred to in clause (c).

(5) If any person is found guilty of misconduct by the prescribed authority in connection with any proceedings under this Act or under any of the Acts referred to in clause (b) of sub­section (4), the prescribed authority may direct that he shall thenceforth be disqualified to represent any person under sub-section (1).

(6) Any order or direction under clause (b) of sub-section (4) or sub-section (5) shall be subject to the following conditions, namely:

a) no such order or direction shall be made in respect of any person unless he has been given a reasonable opportunity of being heard;

b) any person against whom any such order or direction is made may, within one month of the making of the order or direction, appeal to the competent authority [Central/State Government] to have the order or direction cancelled; and

c) no such order or direction shall take effect until the expiration of one month from the making thereof, or, where an appeal has been preferred, until the disposal of the appeal.

Section 87. Appeal to the High Court

(1) The Commissioner of GST or the other party aggrieved by any order passed by the Appellate Tribunal under section 83may file an appeal to the High Court and the High Court may admit such appeal if it is satisfied that the case involves a substantial question of law.

(2) Notwithstanding the provisions of sub section (1), no appeal shall lie to High Court against an order passed by the Appellate Tribunal under section 83 if such order relates, among other things, to:-

i) a matter where two or more States, or a State and Center, have a difference of views regarding the treatment of a transaction(s) being intra-State or inter-State; or

ii) a matter where two or more States, or a State and Center, have a difference of views regarding place of supply.

(3) An appeal under sub-section (1) shall be ‑

a) filed within one hundred and eighty days from the date on which the order appealed against is received by the Commissioner of GST or the other party;

b) accompanied by a prescribed fee ;

c) in the form of a memorandum of appeal precisely stating therein the substantial question of law involved.

(4) The High Court may admit an appeal after the expiry of the period of one hundred and eighty days referred to in clause (a) of sub-section (3), if it is satisfied that there was sufficient cause for not filing the same within that period.

(5) Where the High Court is satisfied that a substantial question of law is involved in any case, it shall formulate that question.

(6) The appeal shall be heard only on the question so formulated, and the respondents shall, at the hearing of the appeal, be allowed to argue that the case does not involve such question:

Provided that nothing in this sub-section shall be deemed to take away or abridge the power of the Court to hear, for reasons to be recorded, the appeal on any other substantial question of law not formulated by it, if it is satisfied that the case involves such question.

(7) The High Court shall decide the question of law so formulated and deliver such judgment thereon containing the grounds on which such decision is founded and may award such cost as it deems fit.

(8) The High Court may determine any issue which ‑

a) has not been determined by the Appellate Tribunal; or

b) has been wrongly determined by the Appellate Tribunal, by reason of a decision on such question of law as herein referred to above.

(9) When an appeal has been filed before the High Court, it shall be heard by a bench of not less than two Judges of the High Court, and shall be decided in accordance with the opinion of such Judges or of the majority, if any, of such Judges.

(10) Where there is no such majority, the Judges shall state the point of law upon which they differ and the case shall, then, be heard upon that point only, by one or more of the other Judges of the High Court and such point shall be decided according to the opinion of the majority of the Judges who have heard the case including those who first heard it.

(11) Where the High Court delivers a judgment in an appeal filed before it under this section, effect shall be given to such judgment by either side on the basis of a certified copy of the judgment.

(12) Save as otherwise provided in this Act, the provisions of the Code of Civil Procedure, 1908 (5 of 1908), relating to appeals to the High Court shall, as far as may be, apply in the case of appeals under this section.

Section 88 . Appeal to the Supreme Court

1An appeal shall lie to the Supreme Court from any judgment or order passed by the High Court in an appeal made under section 87, in any case which, on its own motion or on an oral application made by or on behalf of the party aggrieved, immediately after passing of the judgment or order, the High Court certifies to be a fit one for appeal to the Supreme Court.

An appeal shall lie to the Supreme Court from any order passed by the Appellate Tribunal under section 83 where such order is of the nature referred to in sub section (2) of section 87.

Section 89. Hearing before Supreme Court

(1) The provisions of the Code of Civil Procedure, 1908 (5 of 1908),relating to appeals to the Supreme Court shall, so far as may be, apply in the case of appeals under section 88 as they apply in the case of appeals from decrees of a High Court:

Provided that nothing in this sub-section shall be deemed to affect the provisions of section 90.

(2) The costs of the appeal shall be at the discretion of the Supreme Court.

(3) Where the judgment of the High Court is varied or reversed in the appeal, effect shall begiven to the order of the Supreme Court in the manner provided in section 87 in the case of a judgment of the High Court.

Section 90. Sums due to be paid notwithstanding appeal etc.

Notwithstanding that an appeal has been preferred to the High Court or the Supreme Court, sums due to the Government as a result of an order passed by the Appellate Tribunal under sub­section (1) of section 83 or an order passed by the High Court under section 87, as the case may be, shall be payable in accordance with the order so passed.

Section 9l. Exclusion of time taken for copy

In computing the period of limitation prescribed for an appeal or application under this Chapter, the day on which the order complained of was served, and if the party preferring the appeal or making the application was not furnished with a copy of the order when the notice of the order was served upon him, the time required for obtaining a copy of such order, shall be excluded.

Section 92. Appeal not to be filed in certain cases

(1) The Board or the State Government may, on the recommendation of the Council, from time to time, issue orders or instructions or directions fixing such monetary limits, as it may deem fit, for the purposes of regulating the filing of appeal or application by the GST officer under the provisions of this Chapter.

(2) Where, in pursuance of the orders or instructions or directions, issued under sub-section (1), the GST officer has not filed an appeal or application against any decision or order passed under the provisions of this Act, it shall not preclude such GST officer from filing appeal or application in any other case involving the same or similar issues or questions of law.

(3) Notwithstanding the fact that no appeal or application has been filed by the GST Officer pursuant to the orders or instructions or directions issued under sub-section (1), no person, being a party in appeal or application shall contend that the GST officer has acquiesced in the decision on the disputed issue by not filing an appeal or application.

(4) The Appellate Tribunal or court hearing such appeal or application shall have regard to the circumstances under which appeal or application was not filed by the GST Officer in pursuance of the orders or instructions or directions issued under sub-section (1).

Section 93. Non Appealable decisions and orders

Notwithstanding anything to the contrary in any provisions of this Act, no appeal shall lie against any decision taken or order passed by a GST officer if such decision taken or order passed relates to any one or more of the following matters:-

(a) An order of the Commissioner or other competent authority for transfer of proceeding from one officer to another officer;

(b) An order pertaining to the seizure or retention of books of account, register and other documents; or

(c) An order sanctioning prosecution under the Act; or

(d) An order passed under section 55.

Section 128. Assessment proceedings, etc. not to be invalid on certain grounds

(1) No assessment, re-assessment, adjudication, review, revision, appeal, rectification, notice, summons or other proceedings done, accepted, made, issued, initiated, or purported to have been done, accepted, made, issued, initiated in pursuance of any of the provisions of the Act shall be invalid or deemed to be invalid merely by reason of any mistake, defect or omission therein, if such assessment, re-assessment, adjudication, review, revision, appeal, rectification, notice, summons or other proceedings is/are in substance and effect in conformity with or according to the intents, purposes and requirements of the Act or any earlier law.

(2) The service of any notice, order or communication shall not be called in question if the notice, order or communication, as the case may be, has already been acted upon by the person to whom it is issued or where such service has not been called in question at or in the earliest proceedings commenced, continued or finalised pursuant to such notice, order or communication.

Section 129. Rectification of mistakes or errors apparent from record

Without prejudice to the provisions of section 128, and notwithstanding anything contained in any other provisions of this Act, any authority, who has passed or issued any decision or order or summons or notice or certificate or any other document, may rectify any error or mistake which is apparent from record in such decision or order or summons or notice or certificate or any other document, either on its own motion or where such error or mistake is brought to its notice by any CGST / SGST officer or by the affected personwithin a period of three months from the date of issue of such decision or order or summons or notice or certificate or other document, as the case may be:

Provided that no such rectification shall be done after a period of six months from the date of issue of such decision or order or summons or notice or certificate or any other document:

Provided further that the period of six months referred to in the first proviso shall not apply in such cases where the rectification is purely in the nature of correction of a clerical or arithmetical error or mistake, arising from any accidental slip or omission:

Provided also that the principles of natural justice shall be followed by the authority carrying out such rectification if it adversely affects any person.

Explanation.— For the removal of doubts, it is hereby clarified that the authority shall not, while rectifying any mistake apparent from record, amend substantive part of its decision or order or summons or notice or certificate or any other document passed or, as the case may be, issued under the provisions of this Act.

Section 27 of the model IGST Act :-

27. Application of certain provisions of the CGST Act, 2016

The provisions relating to registration, valuation, time of supply of goods, time of supply of services, change in rate of tax in respect of supply of services, exemption from payment of tax, input tax credit and utilization thereof, accounts and records, payment, return, audit, assessment, adjudication, demands, refunds, interest, recovery of tax, offences and penalties, inspection, search and seizure, prosecution and power to arrest, appeals, review, advance ruling and compounding shall apply, so far as may be, in relation to the levy of tax under this Act as they apply in relation to levy of tax under the CGST Act, 201

GST Certification Course

Education Series on Goods & Service Tax

S. No. Title of the Post
1.

Goods and Services Tax (GST): An Overview

2

All about Levy of GST & Exemption from Tax

3.

GST Registration: Law, Business Process & Transitional Provisions

4.

GST- Meaning, Scope, Time & Valuation of Supply of Goods & Services

5

All about Payment of Tax under Goods & Service Tax

6.

Tax on Electronic Commerce Under GST Regime

7.

Tax on Goods Sent on Job Work under Goods & Service Tax (GST)

8

All about Input Tax Credit under Goods & Service Tax (GST)

9

Concept of Input Service Distributor in Goods & Service Tax

10

All about Cross Utilization of CGST/SGST/IGST and Fund Transfer

11

Returns under GST & Matching of Input Tax Credit

12

All about GST Assessment, Provisional Assessment and Audit

13

All about Tax Refund Provisions under GST Law

14

All about Demands and Recovery under GST

15

All about Appeals, Review and Revision in GST

16

All about Advance Ruling in Goods and Service Tax (GST)

17

All about Settlement Commission in Goods and Service Tax (GST)

18

All about Inspection, Search, Seizure and Arrest under GST

19

All about Offences, Penalty, Prosecution & Compounding in GST

20

All about Transitional Provisions in Goods & Service Tax

21

All about Miscellaneous Provisions in GST & IGST

22.

All about Integrated Goods & Service Tax (IGST) Act

23.

All about Place of Supply of Goods and Service under GST

24. All about Frontend Business Process on GST Portal

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