Introduction: Filing an appeal at the First Appellate Authority under section 107 of the CGST Act, 2017 is crucial for disputing certain orders, such as those under Section 73 or 74. This comprehensive guide covers the procedural aspects, time limits, pre-deposit requirements, and important grounds for appeal.

GST Appeal to First Appellate Authority u/s 107 of CGST  Act, 2017 :-

An appeal can be filed under section 107 only for appealable Orders eg :- Section 73, 74 etc. The list of non-appealable orders is mentioned in Section 121 of the Act.

Time Limit to file GST appeal :

3 months from the date of order and 1 month as condonation to be followed by the First Appellate Authority. Therefore,  the maximum period to file an appeal before the First Appellate authority is 4 months.

Pre-deposit :

10% of tax  (Disputed Amount) and 100%  of admitted amount (Non Disputed Amount) subject to maximum of Rs 25 crores in CGST and SGST respectively.

Form to file Appeal : Form APL-01

Grounds of appeal–

1. DIN Number on every communication

2. Sec 168A of CGST to increase the time limit for issuance of notice and order

3. Show cause notice is must

4. Unsigned Orders

5. Cryptic and vague order etc 

Powers of First Appellate Authority

1. Remand Back ,

2. Confirm,

3. Annul and

4. Enhance

Complete Guide to GST Appeal

Time Limit to Complete the GST appeal

  • No time limit is prescribed for conclusion of proceedings. Ideally, One year to conclude the proceedings, if possible.

Additional Grounds :-

1. Try to incorporate all the grounds in the reply in response to DRC-01 and the same should be taken as grounds in appeal.

2. No new additional grounds are allowed to be taken in appeal unless approved or permitted by the Concerned Authority. 

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 in Form RFD-01, then the refund of pre-deposit shall be refunded to the taxpayer.

Important Points discussed :

1. DIN No. – Pradeep Goyal vs Union of India (WPC 320/2022)

2. Sun Craft Energy – Hon’ble Supreme Court had not upheld the Order passed by Calcutta High Court but dismissed the petition on lower amount of tax involved.

3. Uploading of order on common portal constitutes proper mode of service in favour of tax payer and department separately.

4. Certified copy of order to be annexed in appeal was removed through amendment in the Act itself but self attested copy of order is sufficient.

Conclusion: Understanding the intricacies of filing an appeal at the First Appellate Authority is crucial for taxpayers. From time limits to grounds of appeal, this guide provides a comprehensive overview, ensuring a smoother and more informed appeal process in GST cases.

Author Bio

Qualification: CA in Practice
Company: Gupta Aiyar and Co.
Location: Central Delhi, Delhi, India
Member Since: 14 Jul 2023 | Total Posts: 8
I am an Elected Executive Member of Delhi Sales Tax Bar Association, FCA, Law Graduate, Certified Independent Director (MCA), Certified Concurrent Auditor (ICAI), Former Co-opted Member of committee for accounting standards of local bodies(ICAI) etc having rich experience of all types of bank audit View Full Profile

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