Author: admin_gst

Whether interest becomes payable on refund of pre-deposit amount?

Question 18 – Draft-Bills-Reports – Appeals, Review and Revision in GST – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 18 – Q 18. Whether interest becomes payable on refund of pre-deposit amount? Ans. Yes. As per Section 115 of the Act, where an amount deposited by the appellant under sub-section (6) of section 107 or under sub-section (8) of section 112 is required to be refunded consequent to any order of the Appellate Authority or of the Appellate Tribunal, as the case may be, interes

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An appeal from the order of Tribunal lies to which forum?

Question 19 – Draft-Bills-Reports – Appeals, Review and Revision in GST – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 19 – Q 19. An appeal from the order of Tribunal lies to which forum? Ans. Appeal against orders passed by the State Bench or Area Benches of the Tribunal lies to the High Court if the High Court is satisfied that such an appeal involves a substantial question of law. (Section 117(1)). However, appeal against orders passed by the National Bench or Regional Benches of the

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Are there any fetters to the powers of “revisional authority” under GST to revise orders of subordinates?

Question 13 – Draft-Bills-Reports – Appeals, Review and Revision in GST – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 13 – Q 13. Are there any fetters to the powers of revisional authority under GST to revise orders of subordinates? Ans. Yes. The revisional authority shall not revise any order if (a) the order has been subject to an appeal under section 107 or under section 112 or under section 117 or under section 118; or (b) the period specified under section 107(2) has not yet expire

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When the Tribunal is having powers to refuse to admit the appeal?

Question 14 – Draft-Bills-Reports – Appeals, Review and Revision in GST – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 14 – Q 14. When the Tribunal is having powers to refuse to admit the appeal? Ans. In cases where the appeal involves – • tax amount or input tax credit or • the difference in tax or the difference in input tax credit involved or • amount of fine, fees or amount of penalty determined by such order, does not exceed ₹ 50,000/-, the Tribunal has discreti

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What is the time limit within which appeal has to be filed before the Tribunal?

Question 15 – Draft-Bills-Reports – Appeals, Review and Revision in GST – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 15 – Q 15. What is the time limit within which appeal has to be filed before the Tribunal? Ans. The aggrieved person has to file appeal before Tribunal within 3 months from the date of receipt of the order appealed against. Department has to complete review proceedings and file appeal within a period of six months from the date of passing the order under revision. – Stat

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Whether in an appeal the AA can pass an order enhancing the quantum of duty/ fine/ penalty/ reduce the amount of refund/ITC from the one passed by the original authority?

Question 9 – Draft-Bills-Reports – Appeals, Review and Revision in GST – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 9 – Q 9. Whether in an appeal the AA can pass an order enhancing the quantum of duty/ fine/ penalty/ reduce the amount of refund/ITC from the one passed by the original authority? Ans. The AA is empowered to pass an order enhancing the fees or penalty or fine in lieu of confiscation or reducing the amount of refund or input tax credit provided the appellant has been given

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Does the AA have the power to remand the case back to the adjudicating authority for whatever reasons?

Question 10 – Draft-Bills-Reports – Appeals, Review and Revision in GST – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 10 – Q 10. Does the AA have the power to remand the case back to the adjudicating authority for whatever reasons? Ans. No. Section 107(11) specifically states that the AA shall, after making such inquiry as may be necessary, pass such order, as he thinks just and proper, confirming, modifying or annulling the decision or order appealed against, but shall not refer the ca

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Can any CGST/SGST authority revis e any order passed under the Act by his subordinates?

Question 11 – Draft-Bills-Reports – Appeals, Review and Revision in GST – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 11 – Q 11. Can any CGST/SGST authority revis e any order passed under the Act by his subordinates? Ans. Section 2(99) of the Act defines Revisional Authority as an authority appointed or authorised under this Act for revision of decision or orders referred to in section 108. Section 108 of the Act authorizes such revisional authority to call for and examine any order pas

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What is the amount of mandatory pre-deposit which should be made along with every appeal before Appellate Authority?

Question 6 – Draft-Bills-Reports – Appeals, Review and Revision in GST – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 6 – Q 6. What is the amount of mandatory pre-deposit which should be made along with every appeal before Appellate Authority? Ans. Full amount of tax, interest, fine, fee and penalty arising from the impugned order as is admitted by the appellant and a sum equal to 10% of remaining amount of tax in dispute arising from the order in relation to which appeal has been filed.

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Whether any person aggrieved by any order or decision passed against him has the right to appeal?

Question 1 – Draft-Bills-Reports – Appeals, Review and Revision in GST – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 1 – 16. Appeals, Review and Revision in GST Q 1. Whether any person aggrieved by any order or decision passed against him has the right to appeal? Ans. Yes. Any person aggrieved by any order or decision passed under the GST Act(s) has the right to appeal under Section 107. It must be an order or decision passed by an adjudicating authority . However, some decisions or ord

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What is the time limit to file appeal to Appellate Authority (AA)?

Question 2 – Draft-Bills-Reports – Appeals, Review and Revision in GST – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 2 – Q 2. What is the time limit to file appeal to Appellate Authority (AA)? Ans. For the aggrieved person, the time limit is fixed as 3 months from the date of communication of order or decision. For the department (Revenue), the time limit is 6 months within which review proceedings have to be completed and appeal filed before the AA – Statutory Provisions, Acts, Rules,

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What is the liability of directors of the Company (taxable person) under liquidation?

Question 18 – Draft-Bills-Reports – Demands and Recovery – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 18 – Q 18. What is the liability of directors of the Company (taxable person) under liquidation? Ans: When any private company is wound up and any tax or other dues determined whether before or after liquidation that remains unrecovered, every person who was a director of the company during the period for which the tax was due, shall jointly and severally be liable for payment of dues

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What is the liability of partners of a partnership firm (Taxable person) to pay outstanding tax?

Question 19 – Draft-Bills-Reports – Demands and Recovery – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 19 – Q 19. What is the liability of partners of a partnership firm (Taxable person) to pay outstanding tax? Ans. Partners of any firm shall jointly and severally be liable for payment of any tax, interest or penalty. Firm/ partner shall intimate the retirement of any partner to the Commissioner by a notice in writing. Liability to pay tax, interest or penalty up to the date of such ret

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What happens to the tax liability of a taxable person, whose business is carried on by any guardian/ trustee or agent of a minor?

Question 20 – Draft-Bills-Reports – Demands and Recovery – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 20 – Q 20. What happens to the tax liability of a taxable person, whose business is carried on by any guardian/ trustee or agent of a minor? Ans. Where the business in respect of which any tax is payable is carried on by any guardian / trustee / agent of a minor or other incapacitated person on behalf of and for the benefit of such minor/incapacitated person, the tax, interest or penal

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What happens when the estate of a taxable person is under the control of Court of Wards?

Question 21 – Draft-Bills-Reports – Demands and Recovery – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 21 – Q 21. What happens when the estate of a taxable person is under the control of Court of Wards? Ans. Where the estate of a taxable person owning a business in respect of which any tax, interest or penalty is payable is under the control of the Court of Wards/ Administrator General / Official Trustee / Receiver or Manager appointed under any order of a Court, the tax, interest or pe

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Whether the payment of tax dues can be made in installments?

Question 14 – Draft-Bills-Reports – Demands and Recovery – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 14 – Q 14. Whether the payment of tax dues can be made in installments? Ans. On receipt of any such request, Commissioner/Chief Commissioner may extend the time for payment or allow payment of any amount due under the Act, other than the amount due as per the liability self-assessed in any return, by such person in monthly installments not exceeding twenty four, subject to payment of i

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What is the course of recovery in cases where the tax demand confirmed is enhanced in appeal/ revision proceedings?

Question 15 – Draft-Bills-Reports – Demands and Recovery – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 15 – Q 15. What is the course of recovery in cases where the tax demand confirmed is enhanced in appeal/ revision proceedings? Ans. The notice of demand is required to be served only in respect of the enhanced dues. In so far as the amount already confirmed prior to disposal of appeal/revision, the recovery proceedings may be continued from the stage at which such proceedings stood imm

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