TaxTMI 
TaxTMI 
FILING OF APPEAL BEFORE GOODS AND SERVICES TAX APPELLATE TRIBUNAL – PART II
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....ILING OF APPEAL BEFORE GOODS AND SERVICES TAX APPELLATE TRIBUNAL – PART II<br>By: - DR.MARIAPPAN GOVINDARAJAN<br>Goods and Services Tax - GST<br>Dated:- 1-5-2025<br>In this part we may discuss the functions of the Appellate Tribunal and appeal filing procedure. Functioning of Appellate Tribunal * A bench shall hold its sittings at the locations as notified by the Central Government. * The sitting hours of the Appellate Tribunal shall ordinarily be from 10.30 a.m. to 01.30 p.m. and from 2.30 p.m. to 4.30 p.m. subject to any order made by the President and this shall not prevent the Appellate Tribunal to extend its sitting as it deems fit. * The administrative offices of the Appellate Tribunal shall remain open on all working days fr....
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....om 9:30 am to 6.00 pm, subject to any order made by the President. * The calendar of days of working of Appellate Tribunal in a year shall be as decided by the President and Members of the Appellate Tribunal. Functions of the Registrar The Registrar is in charge of receiving appeal papers, checking the same, numbering the same with the approval of the Appellate Tribunal, and monitoring the conduct of the case in its entirety. The following are the functions and powers of the Registrar- * responsible for day-to-day administration of the Appellate Tribunal; * notify the procedure of filing appeal to the Appellate Tribunal; * registration of appeals, petitions and applications and scrutiny thereof; * receive applications for amendm....
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....ent of appeal or the petition or application or subsequent proceedings; * receive applications for fresh summons or notices and regarding services thereof; * receive applications for short date summons and notices; * receive applications for substituted service of summons or notices; * receive applications for seeking orders concerning the admission and inspection of documents; * maintain records of proceedings and manage the registry; and * such other incidental matters as the President may direct from time to time. The President may assign or delegate to a Joint Registrar or Deputy Registrar or Assistant Registrar or to any other suitable officer all or some of the functions required by these rules to be exercised by the Regi....
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....strar. Filing of appeals The appeals shall be filed only on GSTAT portal online. The limitation for filing an appeal is within 3 months from the from the date on which the order sought to be appealed against is communicated to the person preferring the appeal. Since the Appellate Tribunals have not been constituted the aggrieved registered persons could not able to file appeal. Because of this the registered persons suffered a lot. The High Court accepted the writ petitions filed by the aggrieved persons in the absence of Appellate Tribunals. This would definitely incur a lot of money for the registered persons. In some writ petitions the High Court allowed the registered persons to file appeal within 3 months from the date of constitutio....
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....n of the Appellate Tribunal in their jurisdiction. In such cases the limitation period may be notified by the Government, on the recommendations of the Council, for filing appeal before the Appellate Tribunal under this Act, whichever is later. In computing the time, the day from which the said period is to be reckoned shall be excluded, and if the last day expires on a day when the office of the Appellate Tribunal is closed, that day and any succeeding day or days on which the Appellate Tribunal remains closed shall also be excluded. The appeal shall be filed in Form GST - APL 05. The appeal shall contain the following details- * The cause title shall state ―In the Goods and Service Tax Appellate Tribunal and also set out the pro....
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....ceedings or order of the authority against which it is preferred; * The appeal shall be divided into paragraphs and shall be numbered consecutively, and each paragraph shall contain as nearly as may be, a separate fact or allegation or point; * full name, parentage, Goods and Services Tax Identification Number, description of each party and address, as applicable, shall also be set out at the beginning of the appeal and need not be repeated in the subsequent proceedings in the same appeal; and * the names of parties shall be numbered consecutively and a separate line should be allotted to the name and description of each party and these numbers shall not be changed and in the event of the death of a party during the pendency of the ap....
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....peal, his legal heirs or representative, as the case may be, if more than one, shall be shown by sub-numbers. Notwithstanding the number of show cause notices, refund claims or demands, letters or declarations dealt with in the decision or order appealed against, the appellant shall file one appeal against the order or decision of the appellate authority. In case an impugned order is in respect of more than one person, each aggrieved person will be required to file a separate appeal, and common appeals or joint appeals shall not be entertained. Conditions for filing appeal For filing an appeal, the appellant shall pay- * in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is adm....
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....itted by him; and * a sum equal to 10% of the remaining amount of tax in dispute, in addition to the amount paid arising from the impugned order subject to a maximum of Rs.20 crores in relation to which the appeal has been filed. In case of any order demanding penalty without involving demand of any tax, no appeal shall be filed against such order unless a sum equal to ten per cent. of the said penalty, in addition to the amount payable under the proviso to sub-section (6) of section 107 has been paid by the appellant. Form for appeal Rule 18 provides that an appeal to the Appellate Tribunal shall be filed online on GSTAT Portal in Form GST - APL 05 under the Rules, and shall contain the following details, namely - * a....
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....ppeal shall be divided into paragraphs and shall be numbered consecutively, and each paragraph shall contain as nearly as may be, a separate fact or allegation or point; * full name, parentage, Goods and Services Tax Identification Number, description of each party and address, as applicable, shall also be set out at the beginning of the appeal and need not be repeated in the subsequent proceedings in the same appeal; and * the names of parties shall be numbered consecutively and a separate line should be allotted to the name and description of each party and these numbers shall not be changed and in the event of the death of a party during the pendency of the appeal, his legal heirs or representative, as the case may be, if more ....
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....than one, shall be shown by sub-numbers. * Every Form of appeal shall set forth concisely and under distinct heads, the grounds of appeal and such grounds shall be numbered consecutively and shall be typed in double space of the paper. * Every Form of appeal, cross-objections, reference applications, stay applications or any other miscellaneous applications shall also be typed neatly in double spacing on the A4 size paper and the same shall be duly paged, indexed and tagged firmly with Form of appeal in a separate folder. * Every Form of appeal or application or cross-objection shall be signed and verified by the appellant or applicant or respondent or the authorised representative. The appellant or applicant or respondent or the auth....
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....orised representative shall certify as true copy the documents produced before the Appellate Tribunal. Documents to be filed * The appeal shall be accompanied by a certified copy of the order appealed against in the case of an appeal against the original order passed by the adjudicating authority and where such an order has been passed in appeal or revision, there shall be a certified copy of the order passed in appeal or in revision along with the order of the original authority along with all the relevant documents including relied upon documents. * All relevant documents including relied upon documents shall be clearly legible, duly paged, indexed and tagged firmly. * At the foot of every appeal or pleading along with all the rele....
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....vant documents including relied upon documents, there shall appear the name and signature of the authorised representative and every appeal or pleadings shall be signed and verified by the party concerned in the manner provided by these rules. * A document other than English language intended to be used in any proceeding before the Appellate Tribunal shall be received by the Registry accompanied by a translated copy in English, which is agreed to by both the parties or certified to be a true translated copy by the authorised representative engaged on behalf of parties in the case. Appeal or other proceeding shall not be set down for hearing until and unless all parties confirm that all the documents filed on which they intend to rely are ....
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....in English or have been translated into English and required number of copies are filed with the Appellate Tribunal. Fees payable The fees for filing appeal by the registered person is as detailed below- * The fees for filing of appeal or restoration of appeal shall be Rs.1000/- for every Rs.1 lakh of tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined in the order appealed against, subject to a maximum of Rs.25,000/- and a minimum of Rs.5,000/-. * The fees for filing of an appeal in respect of an order not involving any demand of tax, interest, fine, fee or penalty shall be Rs.5,000/-. * There shall be no fee for application made before the Appellat....
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....e Tribunal for rectification of errors. Date of presentation of appeals The Registrar or, as the case may be, the officer authorised by him, shall endorse on every Form of appeal the date on which it is presented or deemed to have been presented under that rule and shall sign the endorsement, if the appeal is filed manually. Application by Department 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 this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act for the purpose of satisfying himself as to the l....
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....egality or propriety of the said order. If required he may, by order, direct any officer subordinate to him to apply to the Appellate Tribunal within 6 months from the date on which the said order has been passed or the date, as may be notified by the Government, on the recommendations of the Council, for the purpose of filing application before the Appellate Tribunal under this Act, whichever is later, for determination of such points arising out of the said order as may be specified by the Commissioner in his order. The application shall be filed in the form GST APL - 07. The said application shall be filed electronically along with relevant documents. A provisional acknowledgement shall be issued to the appellant immediately Such a....
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....pplication shall be dealt with by the Appellate Tribunal as if it were an appeal made against the order under sub-section (11) of section 107 or under sub-section (1) of section 108 and the provisions of this Act shall apply to such application, as they apply in relation to appeals filed. Scrutiny of appeal/application The President may direct that in case of non-filing of the documents as specified, the Registrar or any other authorised officer would be competent to return the specified documents or sets of documents and to receive the same back only after rectification of the defects to the satisfaction of the Registrar or any other authorised officer or the Bench as the case may be and on the return the case may be assigned a new numbe....
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....r. The Appellate Tribunal may on its own motion direct the preparation of as many copies as may be required of all the relevant documents including relied upon documents by and at the cost of the appellant or the respondent, containing copies of such statements, papers or documents as it may consider necessary for the proper disposal of the appeal. The President may by a general or special order allow attestation of the documents filed along with appeal or application or as a part of relevant documents including relied upon documents or otherwise by a gazetted officer or such other person as may be authorised by the President to attest or certify such documents or photo copies thereof. If, on scrutiny, the appeal, application or any othe....
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....r document is found to be defective, such document shall, after notice to the party, be returned for compliance and if there is a failure to comply within 7 working days from the date of return, the same shall be placed before the Registrar who may pass appropriate orders. The Registrar may for sufficient cause return the said documents for rectification or amendment to the party filing the same, and for this purpose may allow to the party concerned such reasonable time as he may consider necessary or extend the time for compliance, in any case not exceeding 30 days from the date of filing of the said documents. The party fails to take any step for the removal of the defect within the time fixed for the same, the Registrar may, for r....
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....easons to be recorded in writing, decline to register the appeal or pleading or document. If the Registrar is not satisfied with the steps taken by the party for removal of defects, after a personal hearing, he shall list the same with defects for hearing before the appropriate bench of the Tribunal and the Bench may, after hearing the party, accept to register the appeal or may, in its discretion, reject the said appeal. Delay condonation If the appeal/application is filed beyond the limitation period, the said appeal/application/cross objections, an application shall be filed before the Appellate Tribunal for the condonation of delay. The applicant is to state the reasons that prevented him from filing the appeal/application/cross objec....
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....tions within the time. The Appellate Tribunal may admit an appeal within 3 months after the expiry of the limitation period or permit the filing of an application within 3 months after the expiry of the limitation period or permit the filing of a memorandum of cross-objections within 45 days after the expiry of the limitation period if it is satisfied that there was sufficient cause for not presenting it within that period.<br> Scholarly articles for knowledge sharing by authors, experts, professionals ....