PROCEDURE FOR ISSUE OF FORM GST APL-02 MAY BE SIMPLIFIED !
1. As per CGST Rule 108(3),
(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 authorised 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.
Practically, the above procedure is found to be inconvenient, since the contact details of the Appellate authority are not mentioned by most of the GST Adjudication authorities in their adjudication orders.
2. Presently, GST Appeals can be filed online in GST portal under the following options:
Filing an Appeal against Assessment-Demand Order (FORM GST APL-01)
Filing an Appeal against Assessment-Non-Demand Order (FORM GST APL-01)
Filing an Appeal against Registration Order (FORM GST APL-01)
Filing an Appeal against Refund Order
There are 16 Categories of the cases under dispute, under which the appeal can be filed online. While filing the appeal online, the Order Number of Original adjudication order is required to be punched and searched and thereafter the details such as Order date, Date of Communication are fetched. So, the original adjudication Order details are available to the GST Appellate authority concerned, once the appeal is successfully filed by the Applicant (Appellant).
3. Since the Original Adjudication order is available in GST portal to the GST Appellate authority concerned, procedure suggested in CGST Rule 108(3) of submitting certified copy of the decision or order appealed against, separately to the GST Appellate authority, appears to be redundant.
Hence it is suggested that GST Appellate authorities may issue GST APL 02 without insisting on certified copy of adjudication order, if the online GST appeal has been accepted successfully at the GST portal. This measure will also reduce unnecessary litigations such as W.P.(C) No.14887 of 2021 M/s. Shree Udyog versus Commissioner of State Tax Odisha, Cuttack and others in HIGH COURT OF ORISSA AT CUTTACK. This suggestion is also in tune with the spirit of the faceless assessment and appeal, being emphasised by the Honourable Prime Minister.