Documents Submission under GST Appeal

[Ashiesh Prremji]

Dear Sir,

As per Rule 108 (3), a certified copy of the order appealed against should be submitted within 7 days of filing appeal online in Form GST APL-01. As final Acknowledgment in Form GST APL-02 shall be issued only after submission & Appeal shall be treated as filed only when final Acknowledgment shall be issued with appeal number. In present pandemic situation, is there any option to deal with such provision or any relief given by Authority ?

Please suggest....

[KASTURI SETHI]

What is the date of uploading Form GST APL-01 ?

[Alkesh Jani]

Shri Ashiesh Prremji,

When GST is faceless and all the compliance are made online, then query can be, why one should submit certified copy when SCN and Order passed is already available online? Who can certify? what makes it necessary to submit physical copy, when we are moving towards paperless system?

[Ashiesh Prremji]

Dear Sir,

Thanks for Reply!

Kasturi Sir Ji....appeal yet not filed but will do in 1-2 days. As all know now system is going towards paperless but due to provision mentioned in Rule 108 (3) i just want to confirm if all supporting documents along with Order are uploaded online while filing FORM GST APL-01, is it compulsory to submit hard copy?

Sir I have not filed any Appeal yet so no idea how long it usually takes in Final Acknowledgment. This Appeal is against Refund Order RFD-06.

[KASTURI SETHI]

Sh. Ashiesh Prremji Ji,

In respect of my clients, I upload all Annexures along with appeal. I also submit one copy of appeal along with Annexures manually in the office of the Commissioner (Appeals). We are required to comply with the Act. I do not take risk unnecessarily. It is very very safe to submit physical copy in the office inasmuch as you can discuss with the concerned Inspector/Supdt. about deficiency, if any.

[Ashiesh Prremji]

Thank u so much Sir for clarification!

[Alkesh Jani]

Shri Kasturiji Sir,

I do not see any preamble of the order, whereby giving information about time limit, to whom one can appeal and address of the appellate authority. Pls provide your comments.

With Regards

[KASTURI SETHI]

Sh.Alkesh Jani Ji,

In my client's case, the order was passed without preamble by the Commercial Tax Officer (SGST Office) and I filed appeal with the Assistant Commissioner (Appeals). I had to ask the adjudicating authority (Commercial Tax Officer) for this purpose. I have observed that SGST/UTGST Offices do not attach preamble.

AI Summary

Submission of certified order under Rule 108(3) may still require physical filing despite online annexure uploads and paperless aims. Query concerns the procedural requirement under Rule 108(3) to submit a certified copy of the order appealed against after filing Form GST APL-01 and that final acknowledgment in Form GST APL-02 follows such submission. Practitioners report uploading annexures and the order online but nevertheless submitting a physical copy at the Commissioner (Appeals) office to ensure compliance and address deficiencies; some adjudication orders lack a preamble, requiring request of missing appellate details from the adjudicating authority.