SIGNIFICANCE OF FORM GST APL-02

[Sadanand Bulbule]

Dear experts

Section 107 of the CGST Act provides an aggrieved person a right to file an appeal against any decision or order so passed by an adjudicating authority. The general upper time limit to file an appeal is three months from the date on which the said decision or is communicated to such person under Section 107(1) and another one month under Section 107(4) with condonation of delay.

Further in terms of Rule 108(3), a final acknowledgment shall be issued in FORM GST APL-02 by the FAA. Serial number 7 of FORM GST APL-02 reads as under:

7. Date of acceptance/rejection of appeal-

So once the appeal petition is accepted and posted for hearing by the FAA, it means prima facie it is free from all defects. That being the position, can FAA reject such appeal for the reason that it is time barred or filed beyond four months while disposing such appeal under Section 107[11]?

Assuming FAA is right in this regard, then what is the significance of indicating the acceptance of appeal by way of FORM GST APL-02and then rejecting it after hearing under Section 107[11]? Is such rejection justifiable while disposing appeal rather than at the stage of initial scrutiny of appeal before issuing final acknowledgement in FORM GST APL-02?

Normally, aggrieved person is under the bona fide impression that, once a final acknowledgement is issued in FORM GST APL-02, the appeal filed by him is free from all defects. Examination of grounds is altogether a different segment for disposal of appeal.

Who is right and who is wrong in this case is the core issue in the subject query.

Experts to throw light to clear the doubts in the interest of such aggrieved persons.

AI Summary

Can the First Appellate Authority Reject a GST Appeal as Time-Barred After Issuing FORM GST APL-02? A discussion in a forum addresses the significance of FORM GST APL-02 in the context of appeals under the GST framework. An individual questions whether the First Appellate Authority (FAA) can reject an appeal as time-barred after issuing FORM GST APL-02, which signifies acceptance of the appeal. The discussion highlights discrepancies in the communication date of an adjudication order, affecting the appeal's timeliness. Participants debate the FAA's role in acknowledging appeals and whether rejections based on timing are justified. They also explore the potential for rectification under Section 161 and discuss relevant legal precedents and case laws supporting the appellant's position.