Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 12-11-2016 – The Model Goods and Services Tax Act, 2016 ( Act for short) provides for appeals, revisions. Different procedures have been given in respect of CGST as well as SGST. In this article the provisions relating to appeals under the Act in respect of CGST will be discussed. Appeal by assessee Section 79(1) provides that any person aggrieved by any decision or order passed against him under this Act by an adjudicating authority, may appeal to the prescribed First Appellate Authority. Section 2(4) defines the term adjudicating authority as any authority competent to pass any order or decision under this Act, but does not include the Board, the First Appellate Authority and the Appellate Tribunal. The Act does not provide the proper officer as adjudicating authority. This may come in the original Act or rules to be framed for this purpose. Section 2(45) defines the term First Appellate Authority as an authority ref
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to condone the delay for a further period of one month if he is satisfied that the appellant is prevented by sufficient cause from presenting the appeal within the limitation period. Form for appeal Section 79(5) provides that every appeal shall be in the prescribed form and shall be verified in the prescribed manner. Pre deposit Section 79(6) provides that no appeal shall be filed unless the appellant has deposited a sum equal to 10% of the amount in dispute (not penalty) arising from the said order, in relation to which the appeal has been filed. Amount in dispute The expression amount in dispute shall include- Amount determined under Section 46 – Assessment of non filers of returns; or Amount determined under Section 47 – Assessment of unregistered persons; or Amount determined under Section 48 – Summary assessment in certain special cases; or Amount determined under Section 51 – Determination of tax not paid or short paid or erroneously refunded; Amount payable under the GST Credi
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to any ground of appeal not specified in the grounds of appeal, if he is satisfied that the omission of that ground from the grounds of appeal was not willful or unreasonable; The First Appellate Authority shall, after making such further inquiry as may be necessary, pass such order, as he thinks just and proper, confirming, modifying or annulling the decision or order appealed against; 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; Where the First 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 utilized, no order requiring the appellant to pay such tax or input tax credit shall be passed unless the appellant is given notice to show caus
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ws- The Tribunal shall be headed by a National President; The Tribunal shall have one branch for each State, which shall be called as the State GST Tribunal; Every State GST Tribunal shall be headed by a State President; Every State GST Tribunal shall consist of as many members (judicial), Members (Technical – CGST) and Members (Technical – SGST) as may be prescribed, to discharge the duties conferred by this Act; The qualifications, eligibility conditions and the manner of selection and appointment of the National President, the State President and the Members shall be as may be prescribed on the recommendations of the Council; Threshold limit Section 82(2) provides that the Tribunal shall not entertain an appeal where the tax or input credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined by such order is less than ₹ 1 lakh. Appeal by Department Section 82(3) provides that the Board may constitute Committees for th
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ising from the order, in relation to which the appeal has been failed. Amount in dispute The expression amount in dispute shall include- Amount determined under Section 46 – Assessment of non filers of returns; or Amount determined under Section 47 – Assessment of unregistered persons; or Amount determined under Section 48 – Summary assessment in certain special cases; or Amount determined under Section 51 – Determination of tax not paid or short paid or erroneously refunded; Amount payable under the GST Credit Rules; Amount of fee levied or penalty imposed. Procedure The following is the procedure involved in disposing the appeal by the Tribunal- Every appeal shall be filed within 3 months from the date on which the order sought to be appeal against is communicated to the Commissioner of GST or the person preferring the appeal; Every appeal shall be in the prescribed form and shall be verified in the prescribed manner and shall be accompanied by a prescribed fee.No fee shall be payabl
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ing hearing of the appeal; The Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders as it thinks fit, confirming, modifying or annulling the decision or order; or may refer the case back to the First Appellate Authority or to the Original Authority, with such directions, as it may think fit, for a fresh adjudication or decision, after taking additional evidence, if necessary; The Tribunal shall, where it is possible to do so, hear and decide every appeal within a period of one year from the date on which it is filed; The copy of the order shall be send to the First Appellate Authority or to the Original Adjudicating Authority, the appellant, the jurisdictional Commissioner of CGST and the jurisdictional Commissioner of SGST; Every order passed by the Tribunal, unless appealed against shall be final. Rectification of mistake Section 82(11) provides that in an appeal for rectification of mistake application may be made before the Tribunal a
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