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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.
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.
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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.
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