Appeal to the Appellate Authority [ Section 107 ] - GST Ready Reckoner - GST

Appeal to the Appellate Authority Time limit for filing up appeal by aggrieved Person [ section 107(1) of CGST Act Read with rule 108 of CGST Rules ] An assessee, aggrieved by any decision or order passed by adjudicating authority may prefer an appeal within a period of 3 months from the date of communication of decision or order in Form GST APL-01 , along with relevant documents either electronically or otherwise as notified by the Commissioner against which a provisional acknowledgement will be issued immediately. The grounds of appeal and form of verification must be duly signed as specified in Rule 26. An appeal to the Appellate Authority may be filed manually in FORM GST APL-03, along with the relevant documents, only if- (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, and in such case, a provisional acknowledgement shall be issued to the appellant immediately. 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 . Where the decision or order appealed against is uploaded on the common porta l, 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: 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: where the said self-certified copy of the decision or order is n ot submitted within a period of seven days from the date of filing of FORM GST APL-01, the date of submission of such copy shall be considered as the date of filing of appeal . The certified copy of the decision or order is to be filed before the Appellate Authority within 7 days of filing the appeal. Thereafter, a final acknowledgement indicating the appeal number shall be issued in Form GST APL-02 by the said authority. In such a situation, the appeal shall be deemed to be filed on the date of issue of provisional acknowledgement. In case the said certified copy is submitted after a period of 7 days, the date of filing of appeal shall be the date of submission of such copy. The appeal shall be considered as filed only when the final acknowledgement, indicating the appeal number is issued. Hence where certified copy is not submitted within 7 days, the date of submission of the same shall be the date of filing of appeal. Amnesty Scheme for filing of Appeal under GST [ Notification No. 53/2023 Central Tax dated 02.10.2023 ] Taxable persons who could not file an appeal against the order passed by the proper officer on or before the 31st day of March, 2023 under section 73 or 74 and the taxable persons whose appeal against the said order was rejected solely on the grounds that the said appeal was not filed within the time period specified in section 107 , as the class of persons (hereinafter referred to as the said person) who shall follow the following special procedure for filing appeals in such cases. Time limit for filing up appeal by Commissioner Suo moto within 6 months [ section 107(2) of CGST Act Read with rule 109 of CGST Rules ] Alternatively, the Commissioner of Central / State or any Union territory can, with a view to satisfy himself about the legality or propriety of any order or decision, direct a subordinate officer to file an application before the Appellate Authority within 6 months from the date of communication of decision or order in Form GST APL-03 , along with relevant documents either electronically or otherwise as notified against issue of an acknowledgement. A certified copy of the decision or order of the appeal is to be filed before the Appellate Authority within 7 days of filing the application and an appeal number shall be generated accordingly. An appeal to the Appellate Authority may be filed manually in FORM GST APL-03, along with the relevant documents, only if- (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, and in such case, a provisional acknowledgement shall be issued to the appellant immediately 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 . Where the decision or order appealed against is uploaded on the common porta l, 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: 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: where the said self-certified copy of the decision or order is not submitted within a period of seven days from the date of filing of FORM GST APL-01, the date of submission of such copy shall be considered as the date of filing of appeal . The certified copy of the decision or order is to be filed before the Appellate Authority within 7 days of filing the appeal. Thereafter, a final acknowledgement indicating the appeal number shall be issued in Form GST APL-02 by the said authority. In such a situation, the appeal shall be deemed to be filed on the date of issue of provisional acknowledgement. In case the said certified copy is submitted after a period of 7 days, the date of filing of appeal shall be the date of submission of such copy. The appeal shall be considered as filed only when the final acknowledgement, indicating the appeal number is issued. Hence where certified copy is not submitted within 7 days, the date of submission of the same shall be the date of filing of appeal. For purpose of application authorized officer shall be treated as appellant [ section 107(3) ] The Appellate Authority shall treat the application filed by authorized officer as if such authorized officer is appellant and the provisions of the Act relating to appeal will be applicable to such application. Condone the delay up to a period of maximum 1 month by Appellate Authority [ section 107(4) ] The appellate authority in either of the above cases is empowered to condone the delay up to a period of 1 month. Appeal To be filed before commissioner Appeal [ section 107(5) ] The Appeal has to be filed before the following authorities: Commissioner (Appeals) where such decision or order is passed by the Additional or Joint Commissioner; and the Additional Commissioner (Appeals) where such decision or order is passed by the Deputy or Assistant Commissioner or Superintendent. No appeal unless Dues are paid in full or 10% pre deposit is made in respect of disputed tax [ section 107(6) ] Appeal has to be filed in prescribed form and manner along with payment of: Amount of tax, interest, fine, fee penalty, as is admitted, in full; and Pre-deposit of sum equal to 10% of remaining amount of tax in dispute (subject to a maximum of ₹ 25 crore ) (effective from 01.02.2019) Pre-deposit of sum equal to 10% of remaining amount of tax in dispute (subject to a maximum of ₹ 20 crore) [(w.e.f. 01.11.2024 vide N.No. 17/2024 dated 27.09.2024) substituted vide Finance (No. 2) Act, 2024 ] Deemed Stay on balance amount [ section 107(7) ] On payment of above amount, the recovery proceedings for balance amount are deemed to be stayed. Opportunity of being heard subject to maximum of 3 Adjournments [ section 107(8) and (9) ] The Appellate Authority shall give an opportunity to the appellant of being heard. Maximum 3 adjournments shall be granted to a party on showing reasonable cause that is to be recorded in writing. Additional Grounds may be entertained [ section 107(10) ] Appellate authority may allow any additional grounds not specified in the grounds of appeal on being satisfied that the omission was not willful or unreasonable. Action taken by appellate authority [ section 107(11) and (12) ] Appellate authority has to pass the order confirming, modifying or annulling the decision or order appealed against, but shall not refer the case back to the adjudicating authority. Opportunity of being heard to be granted in case of order for enhancing fees or penalty or fine in lieu of confiscation of goods or reducing amount of refund/input tax credit after issuing show cause notice. The appellate authority has power to issue show cause notice in case it is of the opinion that any tax has not been paid or short paid or erroneously refunded or input tax credit is wrongly availed or utilized. The order of the Appellate Authority disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for such decision. Time limit for passing order / Fast track Hearing [ section 107(13) ] Appellate authority has to hear and decide the appeal, wherever possible, within a period of 1 year from the date of filing. Where the issuance of order is stayed by an order of a court or Tribunal, the period of such stay shall be excluded in computing the period of one year. Appellate authority to communicate the copy of order to the appellant, the respondent, the adjudicating authority, Jurisdictional Commissioner of CGST, SGST and UTGST or an authority designated in their behalf. Demand confirmed by the Appellate Tribunal Order passed shall be final binding [ section 107(16) ] The order passed under this section shall be final and binding on the parties subject to provisions of section 108 (Powers of Revisional Authority) or Section 113 (Orders of Appellate Tribunal) or Section 117 (Appeal to High Court). The Appellate Authority shall, along with its order under section 107(11) of the Act, issue a summary of the order in FORM GST APL-04 clearly indicating the final amount of demand confirmed. The Jurisdictional officer shall issue a statement in Form APL-04 clearly indicating the final amount of demand confirmed by the Appellate Tribunal. Relevant Important Circular Notification Notification No. Order No. 09/2019 Provides Period of limitation for filing of an appeal before the Appellate Tribunal is 3 months of the date of Order to be appealed whereby 6 months of the order to be passed whichsoever is later of following dates (i) date of communication of order; or (ii) the date on which the President or the State President, as the case may be, of the Appellate Tribunal after its constitution under section 109 , enters office. Guidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation. [ Circular No. 224/18/2024 GST Dated 11th July 2024 ] The functions as the proper officers in relation to the various sections of the of the said Act or the rules. [ Circular No.1/1/2017 Dated 26th June, 2017 ] Central Government, notifies the special procedure for rectification of for Input Tax Credit Orders issued under Section 73, 74, 107, 108 which confirming demand for wrong availment of input tax credit. [ Notification No. 22/2024 - Central Tax dated 08.10.2024 ]