Advisory Services
Audit
Consulting
ESG Advisory
RBI Registration
SEBI Registration
IRDA Registration
FEMA Advisory
Compliances
IBC Services
VCFO Services
Growing
Developing
ME-1
ME-2
EU-1
EU-2
SE
Others
Select Your Location
In this article, we are going to talk about provisions relating to appeal under the CGST Act, 2017. If any taxpayer registered under GST is not satisfied with the order passed by any court of law, then they have an option to give an application in any specified higher authority with a view to seeking any relief from such verdict passed by the lower authority. These applications are known as appeals made in such higher authority. Appeals under GST are to be filed in the prescribed form as it will be filed in that manner as provided under the laws.
Table of Contents
Under the CGST Act provisions, appeals are to be submitted to notified appellate tribunals, and such appeals can be filed by any of the two people:
In this case, the appeal is to be filed within three months from the date of communication of such order.
In this case, the appeal is to be filed within six months from the date of communication of such order.
Extension
If the appellate authority is of the opinion that any delay after the expiry of the said period of 3 months is due to valid reasons, then they can provide an extension for a further period not exceeding one month.
Every appeal filed shall be disposed of within a period of one year. However, if any stay is imposed on the appeal proceedings than the period of such stay will not be included while computing this period of one year.
The adjudicating authority includes the following:
Appellate authority after conducting proper inquiry shall pass an order, either confirming, modifying or annulling the order appealed against, and such order shall be in writing.
Communication of the order-
Once the appeal is finalized, the appellate authority is required to communicate the same to:
Along with this communication, a copy of the order is also required to be given to the Joint Commissioner or any other authority designated by him.
If there is any change expected in the liability of the appellant after the final verdict of the appellate authority then such an order can only be passed after an opportunity of showing cause for not increasing liability is given to the appellant. Such an increase in the liability of the appellant can be a result of any of the following reasons:
Appeals under GST law are governed under Section 107 of CGST Act 2017. The act provides an opportunity to aggrieved person to file appeal before the appellate authority. In case of any query related to GST laws or GST Registration, contact Enterslice.
Read our article: Problems of Fake GST Invoice and measures to address them
Ashish M. Shaji has done his graduation in law (BA. LLB) from CCS University. He has keen interests in doing extensive research and writing on legal subjects especially on corporate law. He is a creative thinker and has a great interest in exploring legal subjects.
Black money has been the subject of heated political debate in India for a long time. Successiv...
The Apex Court pronounced a judgement in the case titled Tata Motors Vs The Brihan Mumbai Elect...
Since economies are moving towards digitalisation and making it feasible to conduct transaction...
The Alternative Investment Funds (AIFs) Pro-rata and Pari-Passu Rights Proposal Consultation Pa...
The Financial Action Task Force, i.e. FATF (the Force), is the global money laundering and terr...
Advance tax refers to the payment of the tax liability before the end of the relevant financia...
On 11.12.15, the Hon’ble Delhi High Court (HC) pronounced a landmark judgement in the case ti...
Money laundering can be defined as the process of illegal concealment of the origin of money ob...
Every assessee in India is obligated to file an income tax return and make the timely payment o...
In the recent past, India has seen burgeoning demand for internet and smartphones. The rapid ri...
Are you human?: 5 + 2 =
Easy Payment Options Available No Spam. No Sharing. 100% Confidentiality
GST has impacted every other business sector in India, including the service sector. Banking is one of the biggest...
30 Jan, 2021
Through the introduction of the E-way bill under GST, it is expected that the GST collections procedure shall...
30 Jul, 2018
Red Herring Top 100 Asia enlists outstanding entrepreneurs and promising companies. It selects the award winners from approximately 2000 privately financed companies each year in the Asia. Since 1996, Red Herring has kept tabs on these up-and-comers. Red Herring editors were among the first to recognize that companies such as Google, Facebook, Kakao, Alibaba, Twitter, Rakuten, Salesforce.com, Xiaomi and YouTube would change the way we live and work.
Researchers have found out that organization using new technologies in their accounting and tax have better productivity as compared to those using the traditional methods. Complying with the recent technological trends in the accounting industry, Enterslice was formed to focus on the emerging start up companies and bring innovation in their traditional Chartered Accountants & Legal profession services, disrupt traditional Chartered Accountants practice mechanism & Lawyers.
Stay updated with all the latest legal updates. Just enter your email address and subscribe for free!
Chat on Whatsapp
Hey I'm Suman. Let's Talk!