GST Appeals (Grade A)

Summary:

GST Appeals allow taxpayers to challenge decisions made by proper officers. There are four stages for grievance redressal: 1) Appeal to Appellate Authority, 2) Appeal to Appellate Tribunal, 3) Appeal to High Court, and 4) Appeal to Supreme Court. Each stage has its own procedures, time limits, and requirements. These appeals enable taxpayers to address their concerns and ensure fairness within the GST system.

Excerpt:

GST APPEALS

• Linked with offenses, penalties, and prosecution
• In case the decision of proper offices is not acceptable to the taxable person, has the option to redress  his grievances through the mechanism of appeals
• Provisions contained under sections 107 to 121 of GST Act-Corresponding rules are from Rules 108 to 116
• Four stages of grievance redressal
  • I.Appeal to appellate Authority- redresses in two stage
  • II.Appeal to Appellate Tribunal
  • III.Appeal to High Court
  • IV.Appeal to Appeal to Supreme Court

I. Appeal to Appellate Authority

• Any aggrieved person can make an appeal in FORM GST APL-01, within 3 months from the date of the order of decision communicated.
• A certified copy of the order is submitted in 7 days in FORM GST APL-02.
• Commissioner may on his own can review the proceedings of any order made by an adjudicating authority and can direct the subordinate officers to make an appeal within 6 months. FORM GST APL-03.
• Period of 3/6 months extendable by 1 month.
• Appeal only if the appellant has paid the amount (full/ part) an amount equal to 10 % of the remaining amount of tax in dispute.
• Opportunity to parties of being heard.
• During hearings, any other ground may be allowed to be added to the appeal if not covered in the initial appeal
• The appellate authority may pass orders (in writing)  after hearing the case – confirming/modifying/annulling the order disputed but can not be referred back. FORM GST APL-04
• Appeal to be disposed of in one year so far as it is possible
• A copy of the order is also sent to the Jurisdictional commissioner