FILING OF FIRST STAGE APPEALS IN GST

[Dr. Sanjiv Agarwal]

Manner of filing appeal [Section 107(5) & Rule 108]

An appeal before the appellate authority shall be filed in prescribed form and verified as prescribed within the stipulated time as per rule 108 of the CGST Rules, 2017.

As per rule 108, appeal shall be filed as under:

(1) An appeal to the Appellate Authority under sub-section (1) of section 107 shall be filed in Form GST APL-01, along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner, and a provisional acknowledgement shall be issued to the appellant immediately.

However, w.e.f. 04.08.2023, vide Notification No. 38/2023-CT dated 04.08.2023, appeal shall be filed electronically. It may be filed manually in Form GST APL-01 along with relevant documents only in following two situations-

(i) the Commissioner has so notified, or

(ii) the same cannot be filed electronically due to non-availability of the decision or order to be appealed against on the common portal.

(2) The grounds of appeal and the form of verification as contained in Form GST APL-01 shall be signed in the manner specified in rule 26.

(3) A certified copy of the decision or order appealed against shall be submitted within seven days of filing the appeal under sub-rule (1) and a final acknowledgement, indicating appeal number shall be issued thereafter in Form GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf:

Provided that where the certified copy of the decision or order is submitted within seven days from the date of filing the Form GST APL-01, the date of filing of the appeal shall be the date of the issue of the provisional acknowledgement and where the said copy is submitted after seven days, the date of filing of the appeal shall be the date of the submission of such copy.

W.e.f. 26.12.2022, it has been provided that where the decision or order appealed against is not uploaded on the common portal, the appellant shall submit a self-certified copy of the said decision or order within a period of seven days from the date of filing of FORM GST APL-01 and a final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf, and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal.

The appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number, is issued.

Power of Commissioner to Appeal [Section 107(2), (3)]

Under section 107(2) of the CGST Act, 2017, Commissioner has powers to do the following:

1. call for and examine the record of any proceedings in which adjudicating authority has passed any decision or order under CGST/SGST/UTGST.
2. satisfy himself as to the legality or propriety of order or decision
3. by order, direct any officer sub-ordinate to him to apply to appellate authority
4. order for determination of such points arising out of such decision/order.

Commissioner can take such aforesaid actions on his own motion or upon request from the Commissioner of SGST or UTGST.

As per section 107(2) of the CGST Act, 2017, Commissioner may, by order, direct any officer subordinate to him to apply to the Appellate Authority within six months from the date of communication of the said decision or order for the determination of such points arising out of the said decision or order as may be specified by the Commissioner in his order.

In term of section 107(3) where, in pursuance of an order under sub-section (2), the authorised officer makes an application to the Appellate Authority, such application shall be dealt with by the Appellate Authority as if it were an appeal made against the decision or order of the adjudicating authority and such authorised officer were an appellant and the provisions of this Act relating to appeals shall apply to such application.