File No.DGSYS/APP/BZU/DSAR/1/2020-DSR-ARR-O/o ADG-DGS-ZU-BENGALURU
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
OFFICE OF THE ADDITIONAL DIRECTOR GENERAL OF SYSTEMS AND DATA MANAGEMENT, BENGALURU
3rd Floor, Sir M. Visveswaraya Kendriya Bhavan, Domlur, Bengaluru – 560 071.
Email: [email protected]
Phone No.080-25352111 / 25351222 / 25351333
Date: 20.07.2021
ADVISORY NO – 05/2021
SUB: Release of module for review of Appeal Orders and filing of APL-07 by the Tax Department – Reg
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The Bangalore Zonal unit of Directorate of Systems and Data management is entrusted with task related to the development of modules of Dispute settlement and resolution (DSR), Investigation, Audit, Mobility and E-way Bill related modules. Appeals, Review and Revision is one of the modules encompassed in the comprehensive Dispute Settlement and Resolution(DSR) module. Functionalities built for Review of Appeal Order and filing of APL-07 by the Tax Department, are now available for use by officers in the review section of executive commissionerates.
2. The salient features of the modules are discussed as under:
a) Review of orders issued by the appellate authority: This functionality is mainly built for review section and the workflow is discussed as under:
Legal Provisions: Section 112(3) of CGST Act, 2017
(i) The orders (OIA) /APL-04 issued by the appellate authorities (JC/ADC or Commissioner) are routed to the dash boards of Superintendent/Assistant /Deputy Commissioner/Joint/Additional Commissioner and Commissioner (The Superintendent gets the task on round robin basis. In case, the concerned Superintendent is on leave, the task can be reallocated to another Superintendent by the Commissioner) for initiating the task. These orders/APL-04 get listed with colour codes (due date <30 days –green, 30-40 days – amber, >40 days – red). Colour codes indicate age wise pendency of orders, which are ripe for review. Dash boards are provided with search features which enable the user to select the orders. The officers have also the privilege of selecting the orders period wise using “Colour“as option.
The officer shall follow the below mentioned path in the application Menu>Task lists>Review>Review of OIA/Revision Order>Pending for OIA/Revision Order Review
ii) As a normal practice, the Superintendent can initiate the task and submit it to the Commissioner through Senior Officers. He can also utilize the services of Inspector by delegating the task. Since the Commissioner is the approving authority for review, the task has to flow to him for approval. In case of rework, the officer can send back the task to his subordinate officer and get the work done.
In case any clarifications are to be sought from the authority (who has issued DRC-07 or RFD-06), Assistant /Deputy Commissioner/Joint/Additional Commissioner and Commissioner can get the same from him (using ‘Get Response’ option).
iii) Details from the SCN/OIO/Appeal/Appeal Order details will auto-populate and other details have to be manually entered. The officer has to examine the issues involved and can prepare a detailed analysis and forward the task to the officer at the next level.
iv) The Commissioner for satisfying himself as to the legality or propriety of the order has options:
- to send it back for corrections/clarifications or
- can decide to accept the order on merits/on low monetary grounds or
- direct any officer subordinate to him to apply to the Appellate Tribunal.
Once the review process is complete and approved, System moves the approved order to “Review Archive List“.
If Commissioner decides that an appeal needs to be filed, then he can direct AC/DC (Review Section) to file appeal before the Appellate Tribunal. (The proposal for preparing Review Order can be directly assigned to the Superintendent who prepares and submits draft order, which gets routed through AC/JC/ADC to the Commissioner, who finally approves and issues the review order.
For review order, the officer shall follow the below mentioned path in the application Menu>Task lists>Review>Review of OIA/Revision Order>Pending for Review Order
v) Once the review order is issued, the task gets routed to the authorized sub-ordinate officer (Review AC/DC) to file an appeal in FORM APL-07 before the Appellate Tribunal.
b) Filing of departmental appeal with the Appellate Tribunal: This functionality is mainly built for the Assistant/Deputy Commissioner (Review Section) and the workflow is discussed as under:
Legal Provisions: Section 112(3) of CGST Act, 2017 and Rule 111 of CGST Rules, 2017
(i) Once the review order is issued, the authorized officer i.e. Assistant/Deputy Commissioner of the Review Section gets review order/authorization for filing appeal (APL-07) with the Appellate Tribunal, on his dash board. Review orders get listed with color codes (green > 07 days, amber 8-15 days , red – >16 days) (color codes indicate age wise pendency of orders). Dash boards are provided with search features which enable the user to select the orders. The user has also the privilege of selecting the orders period wise using “Colour“ as option. For filing APL-07, the officer needs to follow the below mentioned path in the application
Menu>Task lists>Appeals>Filing of APL-07 by Tax Department>Pending for APL-07 filing
(ii) Assistant /Deputy Commissioner can select and see the review order along with other attachments and can fill required details/add comments at any time. At any stage, AC/DC can get the work/rework from the Superintendent by delegating the task. The Superintendent can do needful or get the work completed by the Inspector by delegating the task.
(iii) Finally, Assistant /Deputy Commissioner has to file the appeal (APL-07). He has to ensure that all mandatory fields are entered and certified copies are uploaded. Since, GSTN has not released any API for pushing APL-07 to the common portal, AC/DC – Review can file the APL-07 manually at Appellate Tribunal. Officer needs to take the print of the APL-07 document generated in the system after submission by AC/DC and file manually before Tribunal.
(iv) In case of manual submission of APL-07, The AC/DC – Review needs to update the system with the scanned copies of the Filed APL-07 along with the acknowledgement and Appeal Number issued by the Registrar of Appellate Tribunal. After final submission of APL-07 in the system by AC/DC (Review), a new task “Pending for APL-07 document upload“ for uploading APL-07 documents, will be created for both AC/DC (Review) and Superintendent. Both Assistant Commissioner and Superintendent of Review Section can complete uploading task. For this task, the officer has to follow the path – Menu>Task lists>Appeals>Filing of APL-07 by Tax Department>Pending for APL-07 document upload
(v) This task for uploading APL-07 document can be completed by AC/DC (Review Section) himself or can be delegated to Superintendent and then to Inspector.
3. It is to be noted that the facility for digital signature is not available for the time being, it is advisable to ensure that notices or orders or any documents, which are legal in nature are signed by the respective authorities and issued, in addition to the online issuance of the same.
4. For clear understanding of the process, user manuals for “Review of Appeal Order” and “Filing APL-07” are available on CBIC-GST portal and Antarang portal.
5. In case of any issues regarding functionalities, the officer may raise CBIC-mitra helpdesk ticket (in Support – Log Ticket icon in CBIC-GST application) or send mail to [email protected]. Any problems not resolved through CBIC-mitra may be brought to the notice of Directorate of Systems and Data Management, Bengaluru Zonal Unit through email : [email protected] .
(R.SRIRAM)
ADDITIONAL DIRECTOR GENERAL(SYSTEMS)
Copy to:
(1) The Director General Systems & Data Management, New Delhi for information
(2) All the Executive Commissionerates
(3) All the Additional Director General, Systems and Data Management
Note: Uploading of filed documents takes place in tab ‘Appeal Checklist’
