TaxTMI 
TaxTMI 
Appeal to the Appellate Authority [ Section 107 ]
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.... Rule 26. An appeal to the Appellate Authority may be filed manually in FORM GST APL-03, along with the relevant documents, only if- (i) the Commissioner has so notified, or (ii) the same cannot be filed electronically due to non-availability of the decision or order to be appealed against on the common portal, and in such case, a provisional acknowledgement shall be issued to the appellant immediately. The grounds of appeal and the form of verification as contained in FORM GST APL- 01 shall be signed in the manner specified in Rule 26. Where the decision or order appealed against is uploaded on the common portal, a final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authori....
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...., indicating the appeal number is issued. Hence where certified copy is not submitted within 7 days, the date of submission of the same shall be the date of filing of appeal. Amnesty Scheme for filing of Appeal under GST [ Notification No. 53/2023 - Central Tax dated 02.10.2023 ] Taxable persons who could not file an appeal against the order passed by the proper officer on or before the 31st day of March, 2023 under section 73 or 74 and the taxable persons whose appeal against the said order was rejected solely on the grounds that the said appeal was not filed within the time period specified in section 107, as the class of persons (hereinafter referred to as the said person) who shall follow the ....
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....common portal, a final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal: where the decision or order appealed against is not uploaded on the common portal, the appellant shall submit a self-certified copy of the said decision or order within a period of seven days from the date of filing of FORM GST APL-01 and a final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf, and the date of issue of the provisional acknowledgment shall be c....
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.... The appellate authority in either of the above cases is empowered to condone the delay up to a period of 1 month. Appeal To be filed before commissioner Appeal [ section 107(5) ] The Appeal has to be filed before the following authorities: * Commissioner (Appeals) where such decision or order is passed by the Additional or Joint Commissioner; and * the Additional Commissioner (Appeals) where such decision or order is passed by the Deputy or Assistant Commissioner or Superintendent. No appeal unless Dues are paid in full or 10% pre deposit is made in respect of disputed tax [ section 107(6) ] (1) Appeal has to be filed in prescribed form and manner along with payment of: * Amount of ta....
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....s not specified in the grounds of appeal on being satisfied that the omission was not willful or unreasonable. Action taken by appellate authority [ section 107(11) and (12) ] Appellate authority has to pass the order confirming, modifying or annulling the decision or order appealed against, but shall not refer the case back to the adjudicating authority. Opportunity of being heard to be granted in case of order for enhancing fees or penalty or fine in lieu of confiscation of goods or reducing amount of refund/input tax credit after issuing show cause notice. The appellate authority has power to issue show cause notice in case it is of the opinion that any tax has not been paid or short paid or erroneously refund....