Article discusses Provisions related to Appeal under CGST Act, 2017 and Rajasthan GST Rules, 2017. It discusses Appeal provisions related to Adjudicating Authority, Appellate Authority, Proper officer, Revisional Authority, Administration of Officers-Centre/State, Time Limit for filing Appeal by person, Time Limit for filing Appeal by Department, Extension of Time Limit, Form of Appeal, Pre-deposit, Adjournment of hearing before Appellate Authority, Additions in Grounds of Appeal, Order of Appellate Authority, Time Limit for deciding appeal, Order of Appellate Authority, Power of Revisional Authority, Interest on refund of amount paid for admission of appeal- pre deposit, Appearance by Authorized Representative and Non-appealable decisions and orders.
|RELEVANT PROVISIONS UNDER CGST ACT, 2017||RELEVANT PROVISIONS UNDER CGST RULES, 2017|
|Section||What talks about ?||Rule||What talks about ?|
|2(4)||Adjudicating Authority||any authority, appointed or authorized to pass any order or decision under this Act, but does not include the Central Board of Excise and Customs, the Revisional Authority, the Authority for Advance Ruling, the Appellate Authority for Advance Ruling, the Appellate Authority and the Appellate Tribunal.||–|
|2(8)||Appellate Authority||an authority appointed or authorized to hear appeals as referred to in section 107|
|2(91)||Proper officer||means the Commissioner or the officer of the central tax who is assigned that function by the Commissioner in the Board|
|2(99)||Revisional Authority||an authority appointed or authorized for revision of decision or orders as referred to in section 108|
|6(2)(a)||Admini-tration of Officers-Centre/ State||where any proper officer issues an order under this Act, he shall also issue an order under the State Goods and Services Tax Act, as authorized by the State Goods and Services Tax Act, as the case may be, under intimation to the jurisdictional officer of State tax|
|6(2)(b)||where a proper officer under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act has initiated any proceedings on a subject matter, no proceedings shall be initiated by the proper officer under this Act on the same subject matter|
|6(3)||Any proceedings for rectification, appeal and revision, wherever applicable, of any order passed by an officer appointed under this Act shall not lie before an officer appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act.|
|107(1)||Time Limit for filing Appeal by person||Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person||108 (1)||Form of Appeal and Time of Filing||)An appeal to the Appellate Authority under sub-section (1) of section 107 shall be filed in FORM GST APL-01, along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner, and a provisional acknowledgement shall be issued to the appellant immediately|
|107(2)||Time Limit for filing Appeal by Department||The Commissioner may, on his own motion, or upon request from the Commissioner of State tax or the Commissioner of Union territory tax, call for and examine the record of any proceedings in which an adjudicating authority has passed any decision or order under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax 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 officer subordinate to him to apply to the Appellate Authority within six months from the date of communication||108 (2)||The grounds of appeal and the form of verification as contained in FORM GST APL01 shall be signed in the manner specified in rule 26|
|107(4)||Extension of Time Limit||The 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 or six months, as the case may be, allow it to be presented within a further period of one month||108 (3)||A certified copy of the decision or order appealed against shall be submitted within seven days of filing the appeal under sub-rule (1) and a final acknowledgement, indicating appeal number shall be issued thereafter in FORM GST APL-02 by the Appellate Authority or an officer authorized by him in this behalf.
Provided that where the certified copy of the decision or order is submitted within seven days from the date of filing the FORM GST APL-01, the date of filing of the appeal shall be the date of the issue of the provisional acknowledgement and where the said copy is submitted after seven days, the date of filing of the appeal shall be the date of the submission of such copy.
Explanation.– For the provisions of this rule, the appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number, is issued.
|107(5)||Form of Appeal||Every appeal under this section shall be in such form and shall be verified in such manner as may be prescribed|
|107(6)||Pre-deposit||No appeal shall be filed under sub-section (1), unless the appellant has paid—
(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 per cent of the remaining amount of tax in dispute arising from the said order, in relation to which the appeal has been filed.
|109A (1)||To whom the appeal may be filed||Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may appeal to –
(a) the Commissioner (Appeals) where such decision or order is passed by the Additional or Joint Commissioner; (b) the Additional Commissioner (Appeals) where such decision or order is passed by the Deputy or Assistant Commissioner or Superintendent, within three months from the date on which the said decision or order is communicated to such person.
|107(7)||Pre-deposit||Where the appellant has paid the amount under sub-section (6), the recovery proceedings for the balance amount shall be deemed to be stayed.||109A (1) of RGST Rules, 2017||Any person aggrieved by any decision or order passed under this Act or the Central Goods and Services Tax Act may appeal to –
(a) the Additional Commissioner (Appeals) where such decision or order is passed by the Joint Commissioner; (b) the Joint Commissioner (Appeals) where such decision or order is passed by the Deputy or Assistant Commissioner or State Tax Officer, within three months from the date on which the said decision or order is communicated to such person.Vide Order No. 3640 dt. 22.06.2018 issued by the Commissioner (State Tax-Raj.), all Additional Commissioner (Appeals) shall also discharge the function of Joint Commissioner (Appeals) for the territorial jurisdiction assigned to them;Vide Order No. 818-819 dt. 22.06.2018, issued by the Commissioner (State Tax-Raj.), Sh. SD Meena, Additional Commissioner (Appeals) shall be the appellate authority for Jodhpur & Ajmer Zone.
|107(9)||Adjournment of hearing before Appellate Authority||The Appellate Authority may, if sufficient cause is shown at any stage of hearing of an appeal, grant 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||112||Production of additional evidence||The appellant shall not be allowed to produce before the Appellate Authority any evidence, whether oral or documentary, other than the evidence produced by him during the course of the proceedings before the adjudicating authority or, as the case may be, the Appellate Authority except in the
circumstances stated thereat.
|107(10)||Additions in Grounds of Appeal||The Appellate Authority may, at the time of hearing of an appeal, allow an appellant to add any ground of appeal not specified in the grounds of appeal, if it is satisfied that the omission of that ground from the grounds of appeal was not willful or unreasonable.||–|
|107(11)||Order of Appellate Authority||The Appellate Authority shall pass such order, confirming, modifying or annulling the decision or order appealed against but shall not refer the case back to the adjudicating authority that passed the said decision or order|
|107(13)||Time Limit for deciding appeal||The 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.|
|107(15)||Order of Appellate Authority||A copy of the order passed by the Appellate Authority shall also be sent to the jurisdictional Commissioner or the authority designated by him in this behalf and the jurisdictional Commissioner of State tax or Commissioner of Union Territory Tax or an authority designated by him in this behalf||113 (1)||Order of Appellate Authority||The Appellate Authority shall, along with its order under sub-section (11) of section 107, issue a summary of the order in FORM GST APL-04 clearly indicating the final amount of demand confirmed|
|108(1)||Power of Revisional Authority||The Revisional Authority may, on his own motion, or upon information received by him or on request from the Commissioner of State tax, or the Commissioner of Union territory tax, call for and examine the record of any proceedings, and if he considers that any decision or order passed under this Act or under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by any officer subordinate to him is erroneous in so far as it is prejudicial to the interest of revenue and is illegal or improper or has not taken into account certain material facts, 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||–|
|108(2)||The Revisional Authority shall not exercise any power under sub-section (1), if more than three years have expired after the passing of the decision or order sought to be revised or the order has been subject to an appeal under section 107 or section 112 or section 117 or section 118|
|115||Interest on refund of
amount paid for admission of appeal- pre deposit
|Where an amount paid by the appellant under sub-section (6) of section 107 or sub-section (8) of section 112 is required to be refunded consequent to any order of the Appellate Authority or of the Appellate Tribunal, interest at the rate specified under section 56 (6%) shall be payable in respect of such refund from the date of payment of the amount till the date of refund of such amount.|
|116(1)||Appearance by Authorized Represe-ntative||Any person who is entitled or required to appear before an officer appointed under this Act, or the Appellate Authority or the Appellate Tribunal in connection with any proceedings under this 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.|
|116(2)||“authorized representative” shall
mean a person authorized by the person referred to in sub-section (1) to appear on his
(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 certificate of practice and who has not been debarred from practice; or (d) any person who has been authorized to act as a goods and services tax practitioner on behalf of the concerned registered person
|No appeal shall lie against any decision taken or order passed by an officer of central tax if such
decision taken or order passed relates to any one or more of the following matters, namely:—
(a) an order of the Commissioner or other authority empowered to direct transfer of proceedings from one officer to another officer; or
(b) an order pertaining to the seizure or retention of books of account, register and other documents; or
(c) an order sanctioning prosecution under this Act; or
(d) an order passed under section 80 (payment of tax in installments)