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        Question 20 - Bring out the differences in appeal (to Tribunal) provisions under CGST & SGST?

        FAQ on GST dated 21.9.2016 based on Draft Model GST
        Chapter 16
        Appeals, Review and Revision in GST

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        Appeal provisions under state GST require full pre deposit and permit tribunal review of commissioner revisionary orders. Section 82 of the State GST Act largely parallels the central provision in allowing persons aggrieved by First Appellate Authority orders to appeal to the Appellate Tribunal, but additionally permits appeals against Commissioner's revisionary orders. The State Act omits a revenue appeal against FAA orders because revisionary oversight is vested in the Commissioner, and it mandates full pre deposit of admitted tax, interest, fees, fines and penalties by the appellant.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Appeal provisions under state GST require full pre deposit and permit tribunal review of commissioner revisionary orders.

                                Section 82 of the State GST Act largely parallels the central provision in allowing persons aggrieved by First Appellate Authority orders to appeal to the Appellate Tribunal, but additionally permits appeals against Commissioner's revisionary orders. The State Act omits a revenue appeal against FAA orders because revisionary oversight is vested in the Commissioner, and it mandates full pre deposit of admitted tax, interest, fees, fines and penalties by the appellant.





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