GST RULES ON APPEALS BEFORE APPELLATE AUTHORITY

Applicable Rules

Following rules of CGST Rules, 2017 deal with appellate authority, procedure and mechanism:

Method of Authentication (Rule 26)

According to rule 108 of CGST Rules, 2017, the grounds of appeal and the appeal form in form GST APL-01 have to be authenticated and verified as per Rule 26. Rule 26 provides the manner of authentication of appeal form.

Accordingly, required documents are to be submitted under various provisions of CGST Rules, 2017 shall be submitted electronically with:

1. Digital signature certificate (DSC), or
2. E-signature as per Information Technology Act, 2000 or
3. Verified by any other mode of signature or
4. Verification as notified by Board.

Following documents require the authentication as per Rule 26:

1. All applications
2. All replies to the notices
3. Returns
4. Details of outward and inward supplies
5. Appeals
6. Any other document

In case of companies, verification shall be done through Digital Signature Certificate (DSC). However, this was subject to following relaxations:

The appellant’s are therefore, required to verify and authenticate the appeal accordingly.

Appeal to Appellate Authority (Rule 108)

(1) An appeal to the Appellate Authority under sub-section (1) of section 107 shall be filed in FORM GST APL-01, along with the relevant documents, electronically, and a provisional acknowledgement shall be issued to the appellant immediately.

Provided that an appeal to the Appellate Authority may be filed manually in FORM GST APL-01, along with the relevant documents, only if-

(i) the Commissioner has so notified, or

(ii) the same cannot be filed electronically due to non-availability of the decision or order to be appealed against on the common portal,

and in such case, a provisional acknowledgement shall be issued to the appellant immediately.

(2) The grounds of appeal and the form of verification as contained in FORM GST APL- 01 shall be signed in the manner specified in rule 26.

(3) Where the decision or order appealed against is uploaded on the common portal, a final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal:

Provided that where the decision or order appealed against is not uploaded on the common portal, the appellant shall submit a self-certified copy of the said decision or order within a period of seven days from the date of filing of FORM GST APL-01 and a final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf, and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal:

Provided further that where the said self-certified copy of the decision or order is not submitted within a period of seven days from the date of filing of FORM GST APL-01, the date of submission of such copy shall be considered as the date of filing of appeal.

Rule 108 prescribes the manner in which appeal is to be filed before appellate authority. Accordingly, following points needs to be noted by the appellant for compliance:

1. Appeal shall be filed in prescribed form (GST APL 01) along with relevant documents.
2. Appeal shall be filed electronically or in any other form, if notified by the Commissioner.
3. It is obligated on the Commissioner to issue a provisional acknowledgment to the appellant immediately.
4. The grounds of appeal and the appeal form shall be verified and signed as per manner prescribed in Rule 26 of CGST Rules, 2017
5. Certified copy of the impugned order (order appealed against) shall be submitted within one week of filing the appeal and issuance of provisional acknowledgment.
6. Once the certified copy is submitted, the appellate authority shall issue final acknowledgment indicating appeal number in form GST APL -02.
7. Final acknowledgment shall be issued by appellate authority or any officer authorized by him.
8. Appeal shall be treated as filed only after issuance of final acknowledgement indicting the appeal number.

Application to the Appellate Authority (Rule 109)

(1) An application to the Appellate Authority under sub-section (2) of section 107 shall be filed in FORM GST APL-03, along with the relevant documents, electronically and a provisional acknowledgment shall be issued to the appellant immediately.

Provided that an appeal to the Appellate Authority may be filed manually in FORM GST APL-03, along with the relevant documents, only if-

(i) the Commissioner has so notified, or

(ii) the same cannot be filed electronically due to non-availability of the decision or order to be appealed against on the common portal,

and in such case, a provisional acknowledgement shall be issued to the appellant immediately.

(2) Where the decision or order appealed against is uploaded on the common portal, a final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal under sub-rule (1):

Provided that where the decision or order appealed against is not uploaded on the common portal, the appellant shall submit a self-certified copy of the said decision or order within a period of seven days from the date of filing of FORM GST APL-03 and a final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf, and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal:

Provided further that where the said self-certified copy of the decision or order is not submitted within a period of seven days from the date of filing of FORM GST APL-03, the date of submission of such copy shall be considered as the date of filing of appeal.

As per section 107(2) of CGST Act, 2017, Commissioner can also file appeal to the appellate authority.

Rule 109 provides the manner for filing such appeal. Accordingly, following points needs to be noted by the appellant for compliance:

1. Appeal by Commissioner has to be filed in prescribed form (GST APL 03) along with relevant documents.
2. Appeal shall be filed electronically, or in any other form, if notified by the Commissioner.
3. Appellant shall submit certified copy of the impugned order (order appealed against) shall be submitted within seven days of filing the application.
4. Appellate Authority shall generate an appeal number either himself or by an officer authorized by him.

Rule 109 has since been substituted vide Notification No. 26/2022-Central Tax dated 26.12.2022 w.e.f. 26.12.2022 and further amended by by Notification No. 38/2023-Central Tax dated 04.08.2023. Accordingly, following procedure is relevant for the application to application to the appellate authority.

• Application shall be filed ini form GST APL-08 alongwith documents electronically.
• Appeal may be filed manually if

 (i) the Commissioner has so notified, or

(ii) the same cannot be filed electronically due to non-availability of the decision or order to be appealed against on the common portal,

• Where the decision or order appealed against is uploaded on the common portal, a final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal .
• Where the decision or order appealed against is not uploaded on the common portal, the appellant shall submit a self-certified copy of the said decision or order within a period of seven days from the date of filing of FORM GST APL-03 and a final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf, and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal.
• Where the said self-certified copy of the decision or order is not submitted within a period of seven days from the date of filing of FORM GST APL-03, the date of submission of such copy shall be considered as the date of filing of appeal.