The Order was issued on 27.06.2019 and the appeal was filed within the appeal period. The assessee has paid 80% of the duty demand. The department wants us to file the application in the 'ARREARS' category though the period of fillig the appeal has not expired and the appeal nas been filed before the due date.
Our matter should be accepted in the 'LITIGATION' category as the period of filling the appeal has not expired on 30.06.2019..
Kindly guide..
GST Appeal Debate: Proper Category Under 'Sabka Vikas' Scheme - Litigation vs. Arrears Clarification Needed A discussion on a forum revolves around the categorization of a GST-related appeal under the 'Sabka Vikas' scheme. The issue arises from a department's insistence on filing the application under the 'Arrears' category, despite the appeal being filed within the allowed period. Respondents argue that the case should be filed under 'Litigation' because the appeal period has not expired, and the matter is under litigation. They highlight that filing under 'Arrears' is inappropriate unless no appeal is filed or the appeal period has lapsed. The querist faces rejection from the Surat Commissionerate, prompting further clarification requests. (AI Summary)
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