APPEAL AGAINST ORDER U/S 62

[RAHUL GAIKWAD]

DEPARTMENT ISSUED ORDER US 62 AGAINST MY CLIENT BECAOUSE OF NON FILIING OF 3B AND PAYMANT. NOW CLIENT PAID THE DUES. BUT HOW TO CANCEL THIS ORDER BECAUSE I PAID AFTER 30 DAYS.

[KASTURI SETHI]

Any adjudication order is never cancelled. Only appeal can be filed. You can file appeal against this order under Section. 107 of CGST Act but there is no use of filing appeal in this case. You are very very weak on merits. You have no reasonable ground. Since tax has already been paidp by you, so it is better option to deposit penalty, late fee, interest.

[KASTURI SETHI]

No appellate authority can go beyond law. All appellate authorities (Commissioner (Appeals), Tribunal, High Court and Supreme Court) interpret law.

[Ganeshan Kalyani]

You have complied to the Order. Now you intimate the department about the compliance in a letter with the proof of payment. The department upon receipt of the intimation would conclude the issue. The purpose of the Order is met means the effect of Order is NIL. Means the Order asked your client to pay dues, your client did it. Means the Order is complied. Only intimation to department is sufficient.

AI Summary

Appealability of adjudication orders under GST: payment and compliance may satisfy the order but do not cancel it, consider intimation. An adjudication order under Section 62 is not 'cancelled' by payment; the statutory remedy is an appeal (e.g., under Section 107) which may be weak if liabilities are paid. Practically, intimate the department with proof of payment so the order's operative effect is treated as satisfied, while separately addressing any penalty, interest, or late fees that remain payable.