GST – GST FAQ 3rd Edition – December, 2018 – 16 – 16. Appeals/Revision Q 1. Who is an adjudicating authority under GST? Ans. adjudicating authority means any authority, appointed or authorised to pass any order or decision under this Act, but does not include the Central Board of Indirect Taxes and Customs(CBIC), the Revisional Authority, the Authority for Advance Ruling, the Appellate Authority for Advance Ruling, the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171 (National Anti-Profiteering Authority). Q 2. 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 to the Appellate Authority under Section 107. It must be an order or decision passed by an adjudicating authority . However, some decisions or orders (as provided for in Section 121) are not appealable. Q 3. Who is an
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der 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 condoned by the appellate authority under any circumstances. Q 5. Who are the proper officers to whom appeals will lie under GST? Ans. The appellate authorities under the CGST and SGST Act(s) are as under: For an appealable order passed under the CGST Act Any person aggrieved by any decision or order passed under this Act or the SGST / UTGST Act may appeal to – (a) the Commissioner (Appeals) where such decision or order is passed by the Additional or Joint Commissioner; (b) any officer not below the rank of Joint Commissioner (Appeals)where such decision or order is passed by the Deputy or Assistant Commissioner or Superintendent, within three months from the date on which the sa
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T Act shall not lie before an officer appointed under the SGST or UTGST Act. Similar provisions exist in SGST/UTGST Act also. Thus appeal against any order passed by CGST officer lie before the Appellate Authority specified under the CGST Act. Similarly appeal against any order passed by SGST officer lie before the Appellate Authority specified under the SGST Act. Q 7. If the proper officer of CGST passes an order under the CGST Act, can such proper officer issue an order under the corresponding State/UT GST Act? Ans. Yes. Where any proper officer issues an order under the CGST Act, he shall also issue an order under the SGST/UTGST Act, as authorised by the SGST/UTGST Act, under intimation 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
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s been filed. This 10% shall be subject to a maximum limit of ₹ 50 crores (25 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 10. Whether the appellate authority has any powers to allow additional grounds not specified in the appeal memo? Ans. Yes. He has the powers to allow additional grounds not specified in the grounds of appeal if he is satisfied that the omission was not willful or unreasonable. (Section 107(10) of the CGST Act, 2017) Q 11. Is there any format in which appeal has to be filed before the appellate authority? Ans. Yes. Appeal has to be filed in FORM GST APL-03 along with relevant documents. (Rule 109 of CGST Rules). Q 12. If an appeal is filed and pre-deposit made, can the Revenue authorities still proceed and recover the balance amount? Ans. No. In terms of Section 107(7) of CGST Act, 2017, where the appellant has paid the amount of prescribed amount of pre-dep
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odifying or annulling the decision or order appealed against but shall not refer the case back to the adjudicating authority that passed the said decision or order. Q 15. Can the appellate authority enhance any fees/penalty/fine in lieu of confiscation or reduce any amount 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 requiri
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ailable at the time of issuance of the said order or not or in consequence of an observation by the Comptroller and Auditor General of India, he may, if necessary, stay the operation of such decision or order for such period as he deems fit and after giving the person concerned an opportunity of being heard and after making such further inquiry as may be necessary, pass such order, as he thinks just and proper, including enhancing or modifying or annulling the said decision or order. Such powers are generally to be exercised within three years from passing of the decision or order sought to be revised. Q 19. What are the circumstances in which the revisional authority shall not exercise his power? Ans. The Revisional Authority shall not exercise any power under sub-section (1) of Section 108, if- (a) the order has been subject to an appeal under section 107 (appellate authority) or section 112 (Tribunal) or section 117 (High Court) or section 118 (Supreme Court); or (b) the period spec
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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?
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matters other than those cases where the issues involved relates to the place of supply. Q 24. What would be the composition of National/Regional Bench? Ans. The National Bench shall be presided over by the President and shall consist of one Technical Member (Centre) and one Technical Member (State). The Regional Benches shall consist of a Judicial Member, one Technical Member (Centre) and one Technical Member (State). Q 25. What would be the composition of the State/Area Benches? Ans. Each State Bench and Area Benches of the Appellate Tribunal shall consist of a Judicial Member, one Technical Member (Centre) and one Technical Member (State) and the State Government may designate the senior most Judicial Member in a State as the State President. Q 26. What happens in case of difference of opinion amongst the members of the Bench? Ans. If the Members of the National Bench, Regional Benches, State Bench or Area Benches differ in opinion on any point or points, it shall be decided accord
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e 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 apply to the Appellate Tribunal within six months from the date on which the said order has been passed for determination of such points arising out of the said order as may be specified by the Commissioner in his order. Q 29. Does the Appellate Tribunal have power to condone the delay in filing appeal/memorandum of cross objections, by the aggrieved person/Re
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eady over, when the other party prefers an appeal in the case. Thus, in the event of an aggrieved person filing appeal, the respondent can also file memorandum of cross objections to be treated as appeal filed by him. As per section 112(5) of the CGST Act, 2017, the party against whom the appeal has been filed, may, notwithstanding that he may not have appealed against such order or any part thereof, file, within forty-five days of the receipt of notice of appeal, file a memorandum of cross-objections, against any part of the order appealed against and such memorandum shall be disposed of by the Appellate Tribunal, as if it were an appeal presented within the prescribed time limit specified for filing appeal. Q 31. Is there any prescribed form for filing an appeal before the Appellate Tribunal? Ans. Yes. The appeal has to be filed FORM GST APL – 05 as prescribed under rule 110 of the CGST Rules, 2017. Q 32. What are the pre-deposit requirements for an appeal to be heard by the Appellat
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ion 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 56 shall be payable in respect of such refund from the date of payment of the amount (not from date of order-in-appeal) till the date of refund of such amount. The rate of interest notified is six percent. Q 34. Does the Tribunal have any power to amend its own order? Ans. Yes. The Appellate Tribunal may amend any order passed by it so as to rectify any error apparent on the face of the record, if such error is noticed by it on its own accord, or is brought to its notice by the Commissioner or the Commissioner of State tax or the Commissioner of the Union territory tax or the other party to the appeal within a period of three months from the date of the order: Provided that no amendment which has the effect of enhancing an assessment or reducing a refund or input t
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tertain an appeal after the expiry of the said period if it is satisfied that there was sufficient cause for not filing it within such period. Q 37. Against which orders will appeals lie to the Hon ble Supreme Court? Ans. An appeal shall lie to the Supreme Court- (a) from any order passed by the National Bench or Regional Benches of the Appellate Tribunal; or (b) from any judgment or order passed by the High Court in an appeal made under section 117 in any case which, on its own motion or on an application made by or on behalf of the party aggrieved, immediately after passing of the judgment or order, the 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 empow
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Court/Supreme Court stays the operation of the order of the Tribunal, the amount due will be payable by the taxable person. Q 40. Does the Board have the powers to issue directions fixing any monetary limits for filing of appeals? Ans. Yes. The Board may, on the recommendations of the Council, from time to time, issue orders or instructions or directions fixing such monetary limits, as it may deem fit, for the purposes of regulating the filing of appeal or application by the officer of the central tax. No such circular has been issued so far. Q 41. Whether the fee paid by litigants in the Consumer Disputes Redressal Commissions are leviable to GST? Ans. Services by any court or Tribunal established under any law for the time being in force is neither a supply of goods nor services. It has been clarified vide CBIC Circular no. 32/06/2018 dated 12th February, 2018 that fee paid by litigants in the Consumer Disputes Redressal Commissions are not leviable to GST. Any penalty imposed by or
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his service under the Government, had worked in a post not below the rank than that of a Group-B Gazetted officer for a period of not less than two years: Provided that such officer shall not be entitled to appear before any proceedings under this Act for a period of one year from the date of his retirement or resignation; or e) any person who has been authorised to act as a GST Practitioner on behalf of the concerned registered person. (Section 116 of the CGST Act, 2017) Q 43. How can a taxpayer search for a GST Practitioner? Ans. There is a functionality on the dashboard of the registered person on the GST Portal wherein he can get the contact details of all GST Practitioners in a State, district and pincode wise. Q 44. Can a person be disqualified to act as authorised representative? Ans. Yes, where an authorised representative, other than those referred to in clause (b) or clause (c) in above question, upon an enquiry into the matter, guilty of misconduct in connection with any pr
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