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Home Acts & Rules Bill GST - Draft-Bills-Reports FAQ on GST dated 21.9.2016 based on Draft Model GST Chapter 16 = Appeals, Review and Revision in GST Chapters List This

Appeals, Review and Revision in GST - FAQ on GST dated 21.9.2016 based on Draft Model GST
Chapter: 16
Appeals, Review and Revision in GST
Question 1 : Whether any person aggrieved by any order or decision passed against him has the right to appeal?
Question 2 : When Commissioner of CGST feels that the order passed is not legal and proper, whether he can revise the order himself?
Question 3 : What is the time limit to file appeal to First Appellate Authority?
Question 4 : Whether this time limit applies even for the departmental appeal/application filed consequent to order of Commissioner of CGST?
Question 5 : Whether the first appellate authority has any powers to condone the delay in filing appeal?
Question 6 : Whether the first appellate authority has any powers to allow additional grounds not specified in the appeal memo?
Question 7 : The order passed by First Appellate Authority has to be communicated to whom?
Question 8 : What is the amount of mandatory pre-deposit which should be made alongwith every appeal?
Question 9 : What is the amount in dispute?
Question 10 : Whether in an appeal the FAA can pass an order enhancing the quantum ofduty/fine/penalty/reduce the amount of refund/ITC from the one passed by the original authority?
Question 11 : (only for SGST law) What is the provision relating to pre-deposit before filing appeal to file appeal to First Appellate Authority under SGST?
Question 12 : (only for SGST law) What is the meaning of “serious case”?
Question 13 : Can the Commissioner of SGST revise any order passed under the Act by his subordinates?
Question 14 : Can the Commissioner of SGST order for staying of operation of any order passed by his subordinates pending such revision?
Question 15 : Are there any fetters to the powers of Commissioner under SGST to revise orders of subordinates?
Question 16 : When the Tribunal is having powers to refuse to admit the appeal?
Question 17 : What is the time limit within which appeal has to be filed before the Tribunal?
Question 18 : Can the Tribunal condone delay in filing appeal before it beyond the period of 3 months? If so till what time?
Question 19 : What is the time limit for filing memorandum of cross objections before Tribunal?
Question 20 : Bring out the differences in appeal (to Tribunal) provisions under CGST & SGST?
Question 21 : Whether interest becomes payable on refund of pre-deposit amount?
Question 22 : An appeal from the order of Tribunal lies to which forum?
Question 23 : What is the time limit for filing an appeal before the High Court?
 

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