1. As per the GST Act, CGST &  SGST/UTGST officers are both empowered to pass orders. As per the Act, an order passed under CGST will also be deemed to apply to SGST.

2. If an officer under CGST has passed an order, any appeal/review/ revision/rectification against the order will lie only with the officers of CGST.

3. For SGST, for any order passed by the SGST officer the appeal/ review/ revision/ rectification will lie with the proper officer of SGST only.

4. Appeals cannot be made against following decisions taken by a GST officer-

  • An order to transfer the proceedings from one officer to another officer
  • An order to seize or retain books of account and other documents; or
  • An order sanctioning prosecution under the Act; or
  • An order allowing payment of tax and other amount in installments

5. On conclusion of the appeal process, the Assessing Authority (AA) will pass his order (Order-in-Appeal) which may confirm, modify or annul the decision or order appealed against but shall not refer the case back to the authority that passed the said decision or order. The First Appellate Authority cannot remand the matter, as this power is not given to it by the Statute. Power to remand has been specifically given to Appellate Tribunal.

6. The AA 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 AA has given to the appellant a reasonable opportunity of showing cause against the proposed order.

7. The National Bench/ Regional benches of the Tribunal will have jurisdiction to hear the appeal if the place of supply is one of the issues in dispute. If the dispute relates to issues other than the place of supply, the State/Area Benches will have the jurisdiction to hear the appeal.

8. An appeal from the decision of the National Bench will lie directly to the Supreme Court and an appeal from the decision of the State Bench will lie to the jurisdictional High Court on substantial questions of law.

9. The Tribunal has the discretion of not admitting any appeal involving an amount of Rs. 50,000 or less.

10. The law also provides for filing of cross-objections by the respondent against such part of the order against which the respondent may initially not have chosen to file an appeal.

11. Pre-deposit – The CGST Act, 2017 require an appellant before AA to pre-deposit full amount of tax, interest, fine, fee and penalty, as is admitted by him, arising from the impugned order and a sum equal to 10% of the remaining amount of tax in dispute arising from the impugned order.

12. Appeals to the Tribunal – No appeal can be filed before the Tribunal unless the appellant has deposited 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 a sum equal to 20% of the remaining amount of tax in dispute, in addition to the amount deposited before the AA, arising from the said order, in relation to which appeal has been filed. The amount has gone up from 17.5% in earlier law to 30% in GST Law.

13. If the pre-deposit made by the appellant before the AA or Tribunal is required to be refunded consequent to any order of the AA or of the Tribunal, as the case may be, interest at the rate specified in section 56 of the CGST Act shall be payable from the date of payment of the amount (and not from the date of order of AA or of the Tribunal) till the date of refund of such amount.

14. The Revisional Authority may pass an order on any point which has not been raised and decided in an appeal before AA/ Tribunal/ HC/ SC, 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 from the date of initial order, whichever is later.

15. Appeal to the Supreme Court from order of National/Regional Bench of the Tribunal – A (direct) appeal shall lie to the Supreme Court from any orders passed by the National/Regional Bench of the Tribunal. It may be noted that the National/ Regional Bench of the Tribunal has jurisdiction to entertain appeal only if the dispute or one of the issues in dispute involves place of supply.

Author Bio

Qualification: CA in Job / Business
Company: Well known company of Aditya Birla Group
Location: Uttar Pradesh, IN
Member Since: 11 Jul 2017 | Total Posts: 20
Qualified CA with around 35 years of experience in - Financial Accounting, Core Finance, Taxation, VAT implementation, GST implementation, ERP (SAP) implementation, EPCG; Duty Draw Back, Insurance Management, Logistics Management, etc. Author of books on VAT, Central Excise, Customs & Direct Tax View Full Profile

My Published Posts

More Under Goods and Services Tax

Posted Under

Category : Goods and Services Tax (6247)
Type : Articles (16232) Trending (478)
Tags : goods and services tax (4745) GST (4345)

One response to “GST Appeals- 15 important provisions appellants must know”

  1. J.Janarthanan says:

    Nice article on litigation process/procedure.
    Regards,

Leave a Reply

Your email address will not be published. Required fields are marked *