Draft GST Rules – Appeals and Revision
GST
Dated:- 19-4-2017
Chapter –
Appeals and Revision
1. Appeal to the Appellate Authority
(1) An appeal to the Appellate Authorityundersub-section (1) of section 107 of the Act shall be filed in FORMGSTAPL-01,[either] electronically [or otherwise] as may be notified by the Commissioner, and a provisional acknowledgement shall be issued to the appellant immediately.
(2) The grounds of appeal and the form of verification as contained in FORM GST APL-01 shall be signed in the manner specified in rule Registration.19.
(3) A hard copy of the appeal in FORM GST APL-01shall be submitted in triplicateto the Appellate Authority and shall be accompanied by a certified copy of the decision or order appealed against along with the supporting documents within seven days of filing of the appeal under sub-rule (1) and a final acknowledgement, indicating appeal number shall be issued thereafterin FORM GST APL-02by the Appellate Authority or
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rderappealed against along with the supporting documents within seven days of filing the application under sub-rule (1) and an appeal number shall be generated by the Appellate Authority or an officer authorised by him in this behalf.
3.Appeal to the Appellate Tribunal
(1) An appeal to the Appellate Tribunal under sub-section (1) of section 112 of the Act shall be filed electronically, in FORM GST APL-05,on the common portal and a provisional acknowledgement shall be issued to the appellant immediately.
(2) A memorandum of cross-objections to the Appellate Tribunal under sub-section (5) of section 112 of the Act shall be filed in quintuplicate to the Registrar in FORM GST APL-06.
(3) The appeal and the memorandum of cross objections shall be signed in the manner specified in rule Registration.19.
(4) A hard copy of the appeal in FORM GST APL-05shall be submitted to the Registrar in quintuplicate and shall be accompanied by a certified copy of the decision or order appealed ag
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
fine, fee or penalty determined in the order appealed against, subject to maximum of twenty five thousand rupees.
(6) There shall be no fee for application made before the Appellate Tribunal for rectification of errors referred to in sub-section (10) of section 112.
4. Application to the Appellate Tribunal
(1) An application to the Appellate Tribunalunder sub-section (3) of section 112 of the Act shall be made electronically, in FORM GST APL-07, on the commonportal.
(2) A hard copy of the application in FORM GST APL-07shall be submitted to the Registrar in quintuplicate and shall be accompanied by a certified copy of the decision or order appealed against along with supporting documentswithin seven days of filing the application under sub-rule (1) and an appeal number shall be generated by the Registrar.
5. Production of additional evidence before the Appellate Authorityor the Appellate Tribunal
(1) The appellant shall not be allowed to produce before the Appellate Authori
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ent opportunity to the appellant to adduce evidence relevant to any ground of appeal.
(2) No evidence shall be admitted under sub-rule (1) unless the Appellate Authority or the Appellate Tribunal records in writing the reasons for its admission.
(3) The Appellate Authority or the Appellate Tribunal shall not take any evidence produced under sub-rule (1) unless the adjudicating authority or an officer authorised in this behalf by the said authority has been allowed a reasonable opportunity –
(a) to examine the evidence or document or to cross-examine any witness produced by the appellant; or
(b) to produce any evidence or any witness in rebuttal of the evidence produced by the appellant under sub-rule (1).
(4) Nothing contained in this rule shall affect the power of the Appellate Authority or the Appellate Tribunal to direct the production of any document, or the examination of any witness, to enable it to dispose of the appeal.
6. Order of Appellate Authority or Appellate T
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =