Appeals, Review and Revision in GST
GST FAQ 2nd Edition – June 2017 as Updated as on 1.1.2018 – GST Frequently Asked Questions (FAQs)
GST
Q 1. Whether any person aggrieved by any order or decision passed against him has the right to appeal?
\nAns. 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”.
\nHowever, some decisions or orders (as provided for in Section 121) are not appealable.
\nQ 2. What is the time limit to file appeal to Appellate Authority (AA)?
\nAns. 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 before the AA
\nQ 3. Whether the appellate authority has any powers to condone the delay in filing appeal?
\nAn<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n aining amount of tax in dispute arising from the order in relation to which appeal has been filed. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n amine any order passed by his subordinates and in case he considers the order of the lower authority to be erroneous in so far as it is prejudicial to revenue and is illegal or improper or has not taken into account certain material facts, whether available 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, he can revise the order after giving opportunity of being heard to the noticee. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n gainst. Department has to complete review proceedings and file appeal within a period of six months from the date of passing the order under revision. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 1. To whom shall an appeal against the order passed by an officer of CGST lie? = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Appeals, Review and Revision in GSTGST FAQ 2nd Edition – June 2017 as Updated as on 1.1.2018 – GST Frequently Asked Questions (FAQs)GSTQ 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 … Continue reading “Appeals, Review and Revision in GST”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-16070","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16070","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=16070"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16070\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16070"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16070"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16070"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nQ 7. Can the Department apply to AA for ordering a higher amount of pre-deposit?
\nAns. No
\nQ 8. What about the recovery of the balance amount?
\nAns. On making the payment of pre-deposit as above, the recovery of the balance amount shall be deemed to be stayed, in terms of section 107(7)
\nQ 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?
\nAns. The AA is empowered to pass an order enhancing the fees or penalty or fine in lieu of confiscation or reducing the amount of refund or input tax credit provided the appellant has been given reasonable opportunity of showing cause against the proposed detrimental order. (First Proviso to Section 107(11)).
\nIn so far as the question of enhancing the duty or deciding wrong availment of ITC is concerned, the AA can do so on<\/p>\n
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\nQ 12. Can the “revisional authority” order for staying of operation of any order passed by his subordinates pending such revision?
\nAns. Yes.
\nQ 13. Are there any fetters to the powers of “revisional authority” under GST to revise orders of subordinates?
\nAns. Yes. The “revisional authority” shall not revise any order if
\n(a) the order has been subject to an appeal under section 107 or under section 112 or under section 117 or under section 118 of the CGST Act, 2017; or
\n(b) the period specifie<\/p>\n
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\nQ 16. Can the Tribunal condone delay in filing appeal before it beyond the period of 3\/6 months? If so, till what time?
\nAns. 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 appellant for such delay.
\nQ 17. What is the time limit for filing memorandum of cross objections before Tribunal?
\nAns. 45 days from the date of receipt of appeal.
\nQ 18. Whether interest becomes payable on refund of pre-deposit amount?
\nAns. Yes. As per Section 115 of the Act, where an amount deposited by the appellant under sub-section (6) of section 107 or under sub-section (8) of section 112 is required to be refunded consequent to any order of the Appellate Authority or of the Appellate Tribunal, as the case may be, interest at the rate specified under sect<\/p>\n
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\nAns. The appeal shall lie only to an officer appointed under the CGST Act. Section 6 (3) of the CGST Act specifically mandates that any proceedings for rectification, appeal and revision, wherever applicable, of any order passed by an officer appointed under CGST Act shall not lie before an officer appointed under the SGST or UTGST Act. Similar provisions exist in SGST\/UTGST Act also.
\nQ 22. If the proper officer of CGST passes an order under the Act, can such proper officer issue an order under the corresponding state\/UT GST Act?
\nAns. 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.
Manuals, Ready reckoner, Law and practice, Reference Guide, Quick Comment<\/p>\n
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