TaxTMI 
TaxTMI 
TaxTMI 
Appeals/Revision
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....ferred to in section 107. Q 4. What is the time limit within which appeals should be filed against any order under GST? Ans. For an Appeal by the aggrieved person - Appeal to the prescribed Appellate Authority has to be made within three months from the date on which the said decision or order is communicated to such person. For an appeal by the department (Revenue) - the time limit is 6 months within which review proceedings have to be completed and appeal filed before the Appellate Authority. The Commissioner of CGST/SGST may, in case he is of the opinion that the order passed by the adjudicating authority is not legal and proper, by order, direct any officer subordinate to him to apply to the Appellate Authority within six months from the date of communication of the said decision or order for the determination of such points arising out of the said decision or order as may be specified by the Commissioner in his order. The appellate authority can condone a delay of up to one month from the end of the prescribed period of 3/6 months for filing the appeal (3+1/6+1), provided there is "sufficient cause" as laid down in the section 107(4). A delay beyond one month cannot be con....
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....ation to the jurisdictional officer of State tax or Union territory tax. Similar provisions exist under the SGST/UTGST Act also. Q 8. Does the appellate authority have the power to condone any delay beyond three/six months in filing of appeal. If so, what is the period of delay that can be condoned by the appellate authority? Ans. Yes. The Appellate Authority may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the period of three months (for aggrieved person) or six months (for revenue), as the case may be, allow it to be presented within a further period of one month. A delay beyond one month cannot be condoned by the appellate authority under any circumstances. Q 9. Is there any requirement of any pre-deposit for filing of appeal before the Appellate Authority? Ans. Yes. Such a requirement is there where the appeal is filed by the aggrieved person (i.e. taxable person and not departmental officer). No appeal shall be admitted unless the appellant has paid- (a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and (b) a sum equal to ten pe....
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....of refund or ITC etc from that contained in the order of the adjudicating authority? Ans. Yes. However, an order enhancing any fee or penalty or fine in lieu of confiscation or confiscating goods of greater value or reducing the amount of refund or input tax credit shall not be passed unless the appellant has been given a reasonable opportunity of showing cause against the proposed order. Q 16. Can the appellate authority enhance any tax demand from that contained in the order of adjudicating authority? Ans. Yes. However, where the Appellate Authority is of the opinion that any tax has not been paid or short-paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised, no order requiring the appellant to pay such tax or input tax credit shall be passed unless the appellant is given notice to show cause against the proposed order and the order is passed within the time limit specified under section 73 or section 74. Q 17. Who is the Revisional authority under GST? Ans. "Revisional Authority" means an authority appointed or authorised for revision of decision or orders as referred to in section 108. Q 18. What are the powers of the revisional aut....
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....en up for revision within a time period of three years from the date of passing of the original order. Can this time period of 3 years be relaxed under any circumstances? Ans. Yes. If the said decision or order involves an issue on which the Appellate Tribunal or the High Court has given its decision in some other proceedings and an appeal to the High Court or the Supreme Court against such decision of the Appellate Tribunal or the High Court is pending, the period spent between the date of the decision of the Appellate Tribunal and the date of the decision of the High Court or the date of the decision of the High Court and the date of the decision of the Supreme Court shall be excluded in computing the period of limitation of three years where proceedings for revision have been initiated by way of issue of a notice under this section. Further, where the issuance of an order of revision is stayed by the order of a court or Appellate Tribunal, the period of such stay shall be excluded in computing the period of limitation of three years. Q 21. To whom will an appeal lie against the order of the appellate and revisional authority? Ans. The appeal against the order of the appellat....
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....e opinion of the majority of Members who have heard the case, including those who first heard it. Q 27. What is the time limit within which an aggrieved person should file an appeal before the Tribunal? Ans. Any person aggrieved by an order passed against him under section 107 (by the appellate authority or section 108 (revisional authority) may appeal to the Appellate Tribunal against such order within three months from the date on which the order sought to be appealed against is communicated to the person preferring the appeal. Q 28. How can Revenue file appeals against orders of appellate/revisional authority? What is the time limit for filing such appeals by the Revenue? Ans. Revenue appeals before the Tribunal are filed by way of a review mechanism. The Commissioner may, on his own motion, or upon request from the Commissioner of State tax or Commissioner of Union territory tax, call for and examine the record of any order passed by the Appellate Authority or the Revisional Authority under the CGST Act or the SGST/ UTGST Act for the purpose of satisfying himself as to the legality or propriety of the said order and may, by order, direct any officer subordinate to him to ap....
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....ll be filed under Section 112 (8), unless the appellant has paid-- (a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him, and (b) a sum equal to twenty per cent. of the remaining amount of tax in dispute, in addition to the amount paid under sub-section (6) of section 107 (amount of pre-deposit paid before the appellate authority), arising from the said order, in relation to which the appeal has been filed. This 20% shall be subject to a maximum limit of ₹ 100 crores (50 crore each under CGST and SGST) as per the CGST (Amendment) Act, 2018, however, the notification to bring the Act into effect is yet to be issued. Q 33. If the pre-deposit amount becomes refundable to the taxable person as a consequence of the favourable decision in appeal, will any interest be paid on such amount? Ans. Yes. As per section 115 of the CGST Act, where an amount paid by the appellant under section 107(6) (appellate authority) or section 112(8) (appellate Tribunal) is required to be refunded consequent to any order of the Appellate Authority or of the Appellate Tribunal, interest at the rate specified under section....
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....e High Court certifies to be a fit one for appeal to the Supreme Court. Q 38. Which are the orders against which no appeal shall lie? Ans. No appeal shall lie against any decision taken or order passed by an officer of central tax if such decision taken or order passed relates to any one or more of the following matters, namely:- (a) an order of the Commissioner or other authority empowered to direct transfer of proceedings from one officer to another officer; or (b) an order pertaining to the seizure or retention of books of account, register and other documents; or (c) an order sanctioning prosecution under this Act; or (d) an order passed under section 80. (Payment of tax in instalments). Q 39. In case the aggrieved person prefers an appeal before the High Court/Supreme Court, will the sums due on account of order of Tribunal be payable? Ans. Yes. Notwithstanding that an appeal has been preferred to the High Court or the Supreme Court, sums due to the Government as a result of an order passed by the National or Regional Benches of the Appellate Tribunal under sub-section (1) of section 113 or an order passed by the State Bench or Area Benches of the Appellate Tribunal un....