Appeal under GST

Any person aggrieved with the order passed by an adjudicating authority can file an appeal in GST before the First Appellate Authority.

Who is Adjudicating Authority?

Adjudicating Authority is the authority which passes an order or decision against which we appeal.

Who is First Appellate Authority?

(i)  The first appellate authority would be Commissioner (Appeals) where the adjudicating authority is Additional or Joint Commissioner

(ii) The first appellate authority would be Joint Commissioner (Appeals) where the adjudicating authority is Deputy or Assistant Commissioner or Superintendent

Appealable Orders –

Following are the orders against which the aggrieved person may file an appeal –

1. Enforcement Order

2. Assessment or Demand Order

3. Registration Order

4. Refund Order

5. Assessment Non-Demand Order

6. LUT Order

Filling of GST appeal –

An appeal shall be filed in Form GST APL-01, along with relevant documents. As soon as appeal is filed, provisional acknowledgement will be issued immediately. However, the final acknowledgement, indicating the appeal number shall be issued in Form GST APL-02, only after manual submission of Form GST APL-01, Copy of order appealed against as well as statement of facts and grounds of appeal within 7 days of issuance of provisional acknowledgement.

Time Limit for filling an appeal –

The appeal shall be filed within three months from the date of communication of order by adjudicating authority. However, as per the provision of condonation of delay in filling appeal, maximum one more month is allowed that to only after furnishing of a justified reason of delay along with suitable evidence.

Appeal Fee –

No Appeal fee is levied as such

Requirement of Pre-deposit before filling an appeal –

With the filing of appeal, a specific amount has to be deposited as per below –

i) In respect of the amount admitted – 100% of tax, interest, fine, fee and penalty

ii) In respect of disputed amount – 10% of the tax in dispute, subject to maximum of twenty five crore rupees

However, in case of order with respect to detention or seizure, 25% of the penalty as specified in the order has to be paid.

Adjournment of hearing –

The appellate authority may adjourn the hearing upto three times on showing of sufficient cause at any stage of hearing.

Time Limit to decide an appeal –

Every appeal shall be decided within a period of one year from its filling, if it is possible to do so for the authority.

Want to add another ground of appeal at the time of hearing?

Additional ground of appeal is allowed, if the authority is satisfied that the omission of that ground was not willful or unreasonable.

Refund of Pre-Deposit

Where the pre-deposit is liable to be refunded in pursuance of appellate authority’s order, the taxpayer may file a refund application then the amount of pre-deposit shall be refunded along with interest from the date of payment of such amount till the date of refund.

Not satisfied with the order of First Appellate Authority?

If the aggrieved person is not satisfied with the order of First Appellate Authority too, then he may go for an appeal before –

(i) National Appellate Tribunal

(ii) High Court

(iii) Supreme Court

About the Author

Author is Amit Jindal, ACA working as Manager Taxation in Neeraj Bhagat & Co. Chartered Accountants, a Chartered Accountancy firm helping foreign companies in setting up business in India and complying with various tax laws applicable to foreign companies while establishing their business in India.