1. Who can file an appeal to the appellate authority

a. Any aggrieved assessee under Sec 107(1);

b. Department under Sec 107(2).

2. Time limit for filing an appeal

a. Appeal by other person:- Within 3 months from the date of communication of the said decision or order

c. Appeal by department:- Within 6 months from the date of communication of the said decision or order

Condonation in delay:- 1 months in both the cases if there is sufficient cause.

3. Forms for filing an Appeal to appellate authority

a. GST APL-01- For Assessee

b. GST APL-03-For Department

4. Procedure of Appeal

a. For Assessee:

i. Submit application within 3 months of communication of order or decision in GST APL-01 along with duly signed following documents:-

1. Grounds of Appeal

2. Form of verification

3. Certified copy of demand order or decision. (Within 7 days of filing of appeal)*

4. Challan copy for pre-deposit

ii. Appeal can be filed electronically or otherwise( as notified) ;

iii. Provisional acknowledgement is issued immediately upon submission;

iv. Final acknowledgment in GST APL-02 will be issued containing appeal no.

v. Appeal shall be considered as filed only when the final acknowledgement in GST APL-02 indicating the appeal number is issued.

* Effective date of filing of the appeal

  • If certified copy of demand order or decision is submitted WITHIN 7 days from the filing of GST APL-01- be the date of the issue of the provisional acknowledgement;
  • If certified copy of demand order or decision is submitted AFTER 7 days from the filing of GST APL-01- be the date of the submission of such copy;

b. For Department

i. Submit application within 6 months of communication of order or decision in GST APL-03 along with relevant documents as fellow:-

1. Grounds of Appeal

2. Form of verification

3. Certified copy of demand order or decision. (Within 7 days of filing of appeal)

ii. Appeal can be filed electronically or otherwise( as notified) ;

iii. An appeal number shall be generated accordingly.

5. Pre Deposit Amount

a. Full amount of tax, interest, fine, fee & penalty, as is admitted by assessee as confirmed in order;

b. 10% of tax amount pending in dispute.

6. To whom we can file an appeal

a. Commissioner (Appeals):- where decision or order is passed by the Additional or Joint Commissioner; and

b. Additional Commissioner (Appeals):– where decision or order is passed by the Deputy or Assistant Commissioner or Superintendent.

7. Stay of Demand

On submission of pre deposit, recovery proceedings for balance amount are deemed to be stayed.

8. Adjournment in Appeal

Maximum 3 adjournments shall be granted to Each party on showing reasonable cause that is to be recorded in writing.

9. Additional Grounds of Appeal

Appellate authority may allow any additional grounds not specified in the grounds of appeal on being satisfied that the omission was not wilful or unreasonable.

10. Time Limit for Appeal

a. Appellate authority has to hear and decide the appeal, wherever possible, within a period of 1 year from the date of filing.

b. If 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.

11. Summary of Order

Appellate Authority shall along with its order issue a summary of the order in FORM GST APL-04 clearly indicating the final amount of demand confirmed.

12. Other Points to be consider

a. Appellate authority has to pass the order confirming, modifying or annulling the decision or order appealed against, but shall not remand the case back to the adjudicating authority;

b. The appellate authority has power to issue show cause notice;

c. Appellate authority to communicate the copy of order to the appellant, the respondent, the adjudicating authority, jurisdictional Commissioner of CGST, SGST and UTGST;

CA Mohit Singhal E-mail:[email protected]

Author Bio

Qualification: CA in Practice
Company: N/A
Location: GURGAON, Haryana, IN
Member Since: 28 Jun 2018 | Total Posts: 3

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8 Comments

  1. SMSheth says:

    article is good. Please inform where to file appeal when goods is cleared from one to state to other state and vehicle is intercepted at RTO check post who has recovered tax, penalty and released goods.Where to file appeal , with jurisdictional authority of the manufacturer supplier or jurisdictional authority of RTO Check post ?

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