Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 15-11-2016 – The Model Goods and Services Tax Act, 2016 ( Act for short) provides separate provisions for filing appeals for CGST and SGST. There is no provision for filing appeal by the Department for SGST law against the order of adjudicating authority. Instead of it revisionary power is given to the Commissioner. Appeal by the 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 file 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
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by him; and a sum equal to 10% of the remaining amount in dispute arising from the said order, in relation to which the appeal has been filed. The Department is having right to apply to the First Appellate Authority for ordering a higher amount of pre deposit, not exceeding 50% of the amount in dispute, in a case which is considered by the Commissioner of GST to be a serious case . Serious case The explanation to Section 79 defines the term serious case as a case involving a disputed tax liability not less than ₹ 25 crores and where the Commissioner of GST is of the opinion, for reasons to be recorded in writing, that the department has a very good case against the tax payer. 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 Amoun
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ounds 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 cause against the proposed order and the order is passed within the time limit specified under Section 51; The order of the First A
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rders passed by a GST Officer against which appeal cannot be filed. The said list is furnished as below- An order of the Commissioner or other competent authority for transfer of proceeding from one officer to another officer; An order pertaining to the seizure or retention of books of account, register and other documents; or An order sanctioning prosecution under the Act; or An order passed under Section 55. (Payment of tax in installments) Revision Section 80(1) provides that subject to Section 93 and rules made there under, the Commissioner may on his own motion or upon information received by him, call for and examine the record of any proceeding under this Act and if he considers that any decision or order passed under this Act by any other subordinate to him is erroneous in so far as it is prejudicial to the interest of the revenue, 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 opportun
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Tribunal or as the case may be, 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 as the case may be, the date of the decision of the High Court and the date of decision of Supreme Court, shall be excluded in computing the period. Section 80(6) provides that where the issuance of an order is stayed by the order of a Court or Tribunal, the period of such stay shall be excluded in computing the period of three years. Section 80(3) provides that the Commissioner may pass an order on any point which has not been raised and decided in an appeal before the expiry of a period of one year from the date of the order in such appeal or before the expiry of a period of three years whichever is later. Section 80(4) provides that the every order passed in revision shall, unless challenged before the higher forum, be final. Appeal by the Tribunal The appeal against the order of the First Appellate
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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. Limitation period Section 82 (3) provides that every appeal shall be filed within three months from the date on which the order sought to be appealed against is communicated to the person preferring the appeal. Pre deposit Section 82 (7) provides that no appeal shall be filed unless the appellant has deposited- In full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and A sum equal to10% of the remaining amount in dispute 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 determ
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nding that he may not have appealed against such an order or part thereof, file, within 45 days of the receipt of notice, a memorandum of cross-objections, verified in the prescribed manner, against any part of the order appealed against and such memorandum shall be disposed of by the Tribunal, as if it were an appeal; The Tribunal may admit an appeal or permit the filing of memorandum of cross objections after the expiry of the limitation, if it is satisfied that there was sufficient cause for not making it within that period; The Tribunal, if sufficient cause is shown, at any stage of hearing of an appeal, grant time, from time to time, to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing; No adjournment shall be granted more than three times to a party during 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 ann
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