GST Appeals & Revisions

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Appellate Hierarchy of GST
Appeal to the Appellate Authority

If the person is aggrieved by an order of the GST officer, in such a case he can file an appeal against the order of the GST officer before the Appellate Authority. The GST Commissioner can also file an application before the Appellate Authority within six months from the date of communication of decision.

The appeal will be filed electronically within 3 months (extendable up to 1 month) in FORM GST APL-01 / 03 (by GST commissioner) along with the relevant documents and Grounds of appeal, duly verified electronically through EVC or DSC, subsequently provisional acknowledgement shall be issued to the appellant immediately.

Afterwards, certified copy of the decision or order appealed against along with the fees have to be submitted within seven days of filing the appeal and a final acknowledgement, indicating appeal number shall be issued thereafter in FORM GST APL-02 by the Appellate Authority

The appeal before the Commissioner of Income-tax (Appeals) has to be filed after payment of prescribed fees, where fees is defined as under:

The full amount of tax, interest, fine, fee and penalty arising from the challenged order, as admitted by appellant, AND 10% of the disputed amount

In case appeal is filed GST Commissioner then fees will not be applicable.
NON -Appealable Orders
  1. An order to transfer the proceedings from one officer to another officer
  2. An order to seize or retain books of account and other documents; or
  3. An order sanctioning prosecution under the Act; or
  4. An order allowing payment of tax and other amount in installments
Appeal to the Appellate Tribunal

If the person / authority is aggrieved / not satisfied even by an order of the Appellate Authority in such a case appeal can be filed against the order of the Appellate Authority before the Hon’ble Appellate Tribunal. It is important to note here that the Appellate Tribunal is the highest fact finding authority i.e. decision rendered by the Appellate Tribunal on the basis of facts of the assessee is final. No further appeal can be made against the order of Hon’ble Appellate Tribunal unless and until the matter of law is involved.

The appeal will be filed electronically within 3 months (extendable up to 1 month) in FORM GST APL-05 along with the relevant documents duly verified electronically through EVC or DSC, subsequently provisional acknowledgement shall be issued to the appellant immediately.

Afterwards, certified copy of the decision or order appealed against along with the fees have to be submitted within seven days of filing the appeal and a final acknowledgement, indicating appeal number shall be issued thereafter in FORM GST APL-02 by the Appellate Tribunal.

A memorandum of cross-objections to the Appellate Tribunal shall be filed either electronically or otherwise in FORM GST APL-06.

The appeal before the Commissioner of Income-tax (Appeals) has to be filed after payment of prescribed fees, where fees is defined as under:

One thousand rupees for every one lakh rupees of tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined in the order appealed against, subject to a maximum of twenty five thousand rupees.

Appeal to the Hon'ble Courts

Taxpayers have the rights to appeal an order with the Hon'ble Courts. An appeal to the Hon'ble High Court shall be filed in FORM GST APL-08. High Court may admit an appeal if it is satisfied that the case involves a substantial question of law. However, no appeal can be filed with the High Court if an order is passed by National Bench or Regional Benches.

To file an appeal before the High Court, an appeal memorandum must be filed, precisely stating the substantial question of law involved, within 180 days from the date of receipt of order appealed against accompanied by prescribed fee.

Taxpayers also have the rights to appeal with the Hon'ble Supreme Court in case of any judgement or order passed by National Bench, Regional Benches of Appellate Tribunal or High Court.

Revisional Authority

Revisional authority has the powers to stay the operation of any decision or order if he considers that such decision or order passed by any officer subordinate to him is erroneous in so far as it is prejudicial to the interest of the revenue. After giving the concerned person an opportunity of being heard and after making further necessary inquiry, the Revisional Authority can pass an order within 3 years of passing an order, which was appealed to be enhanced, modified or annulled. Revisional authority will not have the power to pass an order if appeal in filed or period of six month is not expired or period of three year has been expired or revisionary order has been already passed.