Simplified GST SERIES –Appeals & Revision -Section 109-112-Part 2- Article explains Section 109 – Constitution of Appellate Tribunal and Benches thereof, Section 110-President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.,  Section 111- Procedure before Appellate Tribunal and Section 112-Appeals to Appellate Tribunal.

Section 109 – Constitution of Appellate Tribunal and Benches thereof

1. Based on the recommendation of the Council and by Notification, the Central Government shall constitute Goods & Service Tax Appellate Tribunal (GSTAT) for hearing appeals against the orders passed by the Appellate Authority or Revisional Authority.

2. The powers of the Appellate Tribunal shall be exercisable by the National Bench or Regional Benches, State Bench and Area Benches.

3. National Bench- situated at New Delhi which shall be presided over by President, one Technical Member ( Centre) and one Technical Member (State).

4. The Regional Benches, State bench and Area Bench shall consist of a Judicial Member, one Technical Member (Centre) and one Technical Member (State).

Appeal

5. The National Bench or Regional Benches shall hear the appeals only where one of the issues involved relates to the place of supply.

6. The State Bench or Area Benches shall hear the appeals involving matters other than matters covering place of supply. Explains

7. The President and the State President shall by general or special order distribute the business or transfer cases among Regional Benches or Area Benches in a State.

8. Any matter (other than matter involving question of law) involving tax, input tax credit, fine, fee or penalty determined in any order appealed against, not exceeding `5 Lakhs may be heard by single member bench.

9. No act or proceedings of the Appellate Tribunal shall be questioned or shall be invalid merely only on the ground of the existence of any vacancy or defect in the constitution of Appellate Tribunal

10. On 21st August 2019, The Central Government, on the recommendation of the Goods and Services Tax Council,  notifies the creation of the State Benches of the Goods and Services Tax Appellate Tribunal (GSTAT) and Area Benches w.e.f date of publication of notification.

Section 110-President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.

This section deals with appointment of the President / Members of the Appellate Tribunal, their qualifications, methodology of appointment, service conditions etc.

  • Qulaification Of-
  • President Judge of the Supreme Court or is or has been the Chief Justice of a High Court, or is or has been a Judge of a High Court for a period not less than five years;
  • A Judicial Member

– has been a Judge of the High Court; or

is or has been a District Judge qualified to be appointed as a Judge of a High Court; or

– is or has been a Member of Indian Legal Service and has held a post not less than Additional Secretary for three years;

  • A technical member (Centre )- he is or has been a member of Indian Revenue (Customs and Central Excise) Service, Group A, and has completed at least fifteen years of service in Group A
  • A Technical Member (State)he is or has been an officer of the State Government not below the rank of Additional Commissioner of Value Added Tax or the State goods and services tax or such rank as may be notified by the concerned State Government on the recommendations of the Council with at least three years of experience in the administration of an erstwhile law or the State Goods and Services Tax Act or in the field of finance and taxation.
  • The President and the Judicial Members of the National Bench and the Regional Benches shall be appointed by the Government after consultation with the Chief Justice of India or his nominee.

Section 111- Procedure before Appellate Tribunal

a. The Appellate Tribunal is not bound by the procedure laid down under the Code of Civil Procedure. But it shall certainly be guided by the principles of natural justice

b. The Appellate Tribunal is empowered to regulate its own procedure

c. The Appellate Tribunal shall have the same powers as are vested in a civil court under the code of procedure 1908 in respect of certain matters such as summoning and enforcing attendance of person, receiving evidence on affidavits, requiring production of   documents, issuing commissions for the examination of witnesses or documents, dismissing a representation for default or deciding it ex parte, setting aside any order of dismissal of any representation for default or any order passed by it ex parte, etc

d. All the proceedings before the Appellate Tribunal shall be deemed to be judicial proceedings within the meaning of Section 193, 228 & 196 of IPC.

Section 112-Appeals to Appellate Tribunal

a. An assessee, aggrieved by any decision or order may prefer an appeal within a period of 3 months from the date of communication of decision or order in Form GST APL-05, along with relevant documents either electronically or otherwise as notified by the Commissioner against which a provisional acknowledgement will be issued.

b. The grounds of appeal and form of verification must be duly signed as per the requirements of Rule 26 of the CGST Rules 2017 and a certified copy of the decision or order, along with the prescribed fees is to be filed before the Registrar within 7 days of filing the appeal.

c. the appeal shall be deemed to be filed on the date on which the provisional acknowledgement stands issued.

d. The Appellate Tribunal has discretion to refuse to admit such appeal in case the tax amount or input tax credit or the difference in tax or input tax credit involved or amount of fine, fees or penalty ordered against does not exceed Rs. 50,000/-.

e. The Commissioner of Central / State or any Union territory can, with a view to satisfy himself about the legality or propriety of any order or decision passed by the Appellate Authority or Revisional Authority, direct a subordinate officer to file an application before the Appellate Tribunal within 6 months from the date of communication of decision or order in Form GST APL-07, along with relevant documents either electronically or otherwise as notified against issue of an acknowledgement

f. Appellate Tribunal is empowered to condone the delay in filing appeal by assessee for a further period of 3 months or memorandum of cross objection for a further period of 45 days if there was sufficient cause for not presenting within specified period.

g. No powers have been granted to the Appellate Tribunal to condone the delay in filing appeal by the tax authorities

h. Appeal has to be filed in prescribed form and manner along with payment of:

— Amount of tax, interest, fine, fee & penalty, as is admitted, in full; and

— pre-deposit of sum equal to 20% of remaining amount of tax in dispute subject to maximum of fifty crores (effective from 01.02.2019) in addition to amount deposited during filling appeal before Appellate Authority.

i. On payment of above amount (interest, tax, fine, fee, etc) , the recovery proceedings for balance amount are stayed till the disposal of appeal.

j. No pre-deposit shall be payable in case of appeal filed by the tax authorities.

k. The fees for filing and restoration of appeal shall be one thousand rupees for every one lakh rupees of 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 in the order appealed against, subject to maximum of twenty-five thousand rupees.

l. There shall be no fee for application made before the Appellate Tribunal for rectification of errors

Queries/doubts related to above mailed at mamta0581@gmail.com.

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