{"id":2822,"date":"2017-07-19T15:59:45","date_gmt":"2017-07-19T10:29:45","guid":{"rendered":"https:\/\/enterslice.com\/learning\/?p=2822"},"modified":"2020-11-04T18:22:09","modified_gmt":"2020-11-04T12:52:09","slug":"hierarchy-of-appeals-under-gst","status":"publish","type":"post","link":"https:\/\/enterslice.com\/learning\/hierarchy-of-appeals-under-gst\/","title":{"rendered":"What is the Hierarchy of Appeals Under GST?"},"content":{"rendered":"

We have already discussed the appeal provisions under Central Goods and Service Tax Act, 2017 in our previous article. Appeals provisions are stated in Chapter XVIII of the Act. We have covered that in detail in the previous article.<\/p>\n\n\n\n

Here, in this article, as the name suggests, we will learn more about the hierarchy of appeals, i.e. what are the hierarchy of courts where subsequent appeals can be filed and what are the formalities and procedures to be followed in such subsequent appeals.<\/p>\n\n\n\n

Appeal under GST<\/h2>\n\n\n\n

Where any person is aggrieved by the decision or order passed under the CGST Act, SGST, or UTGST Act, he\/she can appeal to the appellate authority within the prescribed period from the date on which the decision or order was communicated.<\/p>\n\n\n\n

Hierarchy of Appeals<\/h2>\n\n\n\n

Following is the hierarchy of appeals under GST<\/strong> i.e. the courts\/tribunals, where first and subsequent appeals are to be filed if the aggrieved party is not satisfied with the decision or order of the lower court\/ tribunal:<\/p>\n\n\n\n

\"Hierarchy<\/figure><\/div>\n\n\n\n
  1. First Appellate Authority<\/li>
  2. Appellate Tribunal<\/li>
  3. High Court<\/li>
  4. Supreme Court<\/li><\/ol>\n\n\n\n

    As we can tell from the given list of hierarchy of appeals, the first appeal can be filed in the first appellate tribunal and the last appeal can be filed in the Supreme Court.<\/p>\n\n\n\n

    Appeals in Appellate Tribunal<\/h2>\n\n\n\n

    Appellate Tribunals are bound by the procedure laid down in the Code of Civil Procedure and are guided by the principals of natural justice subject to the provisions of the Act. They have the same powers as are vested in the Civil Courts, including the following:<\/p>\n\n\n\n