What is the time limit for filing memorandum of cross objections before Tribunal?
Question 17
Bill
Appeals, Review and Revision in GST
Faq On GST (2nd Edition) Dated 31.3.2017
Q 17.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Can the Tribunal condone delay in filing appeal before it beyond the period of 3/6 months? If so, till what time?
Question 16
Bill
Appeals, Review and Revision in GST
Faq On GST (2nd Edition) Dated 31.3.2017
Q 16. Can the Tribunal condone delay in filing appeal before it beyond the period of 3/6 months? If so, till what time?
Ans. Yes, the Tribunal has powers to condone delay of a further three months, beyond the period of 3/6 months provided sufficient cause is shown by the
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
What is the time limit within which appeal has to be filed before the Tribunal?
Question 15
Bill
Appeals, Review and Revision in GST
Faq On GST (2nd Edition) Dated 31.3.2017
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 mo
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
When the Tribunal is having powers to refuse to admit the appeal?
Question 14
Bill
Appeals, Review and Revision in GST
Faq On GST (2nd Edition) Dated 31.3.2017
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Are there any fetters to the powers of “revisional authority” under GST to revise orders of subordinates?
Question 13
Bill
Appeals, Review and Revision in GST
Faq On GST (2nd Edition) Dated 31.3.2017
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 sect
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Can the “revisional authority” order for staying of operation of any order passed by his subordinates pending such revision?
Question 12
Bill
Appeals, Review and Revision in GST
Faq
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Can any CGST/SGST authority revis e any order passed under the Act by his subordinates?
Question 11
Bill
Appeals, Review and Revision in GST
Faq On GST (2nd Edition) Dated 31.3.2017
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 au
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Does the AA have the power to remand the case back to the adjudicating authority for whatever reasons?
Question 10
Bill
Appeals, Review and Revision in GST
Faq On GST (2nd Edition) Dated 31.3.2017
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, modi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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
Bill
Appeals, Review and Revision in GST
Faq On GST (2nd Edition) Dated 31.3.2017
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 orde
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
What about the recovery of the balance amount?
Question 8
Bill
Appeals, Review and Revision in GST
Faq On GST (2nd Edition) Dated 31.3.2017
Q 8. What about the recovery of the balanc
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Can the Department apply to AA for ordering a higher amount of pre-deposit?
Question 7
Bill
Appeals, Review and Revision in GST
Faq On GST (2nd Edition) Dated 31.3.2017
Q 7. Can the
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
What is the amount of mandatory pre-deposit which should be made along with every appeal before Appellate Authority?
Question 6
Bill
Appeals, Review and Revision in GST
Faq On GST (2nd Edition) Dated 31.3.2017
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 r
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
The order passed by Appellate Authority has to be communicated to whom?
Question 5
Bill
Appeals, Review and Revision in GST
Faq On GST (2nd Edition) Dated 31.3.2017
Q 5. The order passed by Appellate Authority has to be communicated to whom?
Ans. Appellate Authority has to communicate the copy of order to the appellant, respondent and the adjudicating authority with a copy to jurisdictional Commissioner of CGST and SGST / UTGST.
–
Statute, statutory provisions legislati
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Whether the appellate authority has any powers to allow additional grounds not specified in the appeal memo?
Question 4
Bill
Appeals, Review and Revision in GST
Faq On GST (2nd Edition) Dated 31.3.2017
Q 4. 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 if he is satisfied that the omission was not wilful or unreasonable.
–
Statute, statutory provisions l
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Whether the appellate authority has any powers to condone the delay in filing appeal?
Question 3
Bill
Appeals, Review and Revision in GST
Faq On GST (2nd Edition) Dated 31.3.2017
Q 3. Whether the appellate authority has any powers to condone the delay in filing appeal?
Ans. Yes. He 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).
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
What is the time limit to file appeal to Appellate Authority (AA)?
Question 2
Bill
Appeals, Review and Revision in GST
Faq On GST (2nd Edition) Dated 31.3.2017
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 b
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Whether any person aggrieved by any order or decision passed against him has the right to appeal?
Question 1
Bill
Appeals, Review and Revision in GST
Faq On GST (2nd Edition) Dated 31.3.2017
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 ord
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
What happens when the estate of a taxable person is under the control of Court of Wards?
Question 21
Bill
Demands and Recovery
Faq On GST (2nd Edition) Dated 31.3.2017
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 o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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
Bill
Demands and Recovery
Faq On GST (2nd Edition) Dated 31.3.2017
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 inca
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
What is the liability of partners of a partnership firm (Taxable person) to pay outstanding tax?
Question 19
Bill
Demands and Recovery
Faq On GST (2nd Edition) Dated 31.3.2017
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
What is the liability of directors of the Company (taxable person) under liquidation?
Question 18
Bill
Demands and Recovery
Faq On GST (2nd Edition) Dated 31.3.2017
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
What happens to tax dues where the Company (taxable person) goes into liquidation?
Question 17
Bill
Demands and Recovery
Faq On GST (2nd Edition) Dated 31.3.2017
Q 17. What happens to tax dues where the Company (taxable person) goes into liquidation?
Ans. When any company is wound up, every appointed receiver of assets (“Liquidator”) shall give intimation of his appointment to Commissioner within 30 days. On receipt of such intimation Commissioner may notify amount sufficient
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
If a taxable person with pending tax dues, transfers his business to another person, what would happen to the tax dues?
Question 16
Bill
Demands and Recovery
Faq On GST (2nd Edition) Dated 31.3.2017
Q 16. If a taxable person with pending tax dues, transfers his business to another person, what would happen to the tax dues?
Ans. The person, to whom the business is transferred, shall jointly and severally be liable to pay the tax, interest or penalty due from the taxable person
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
What is the course of recovery in cases where the tax demand confirmed is enhanced in appeal/ revision proceedings?
Question 15
Bill
Demands and Recovery
Faq On GST (2nd Edition) Dated 31.3.2017
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/revi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Whether the payment of tax dues can be made in installments?
Question 14
Bill
Demands and Recovery
Faq On GST (2nd Edition) Dated 31.3.2017
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 exc
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
