Appeals to Appellate Tribunal [ Section 112 Read with Rule 111 ] - GST Ready Reckoner - GST

Appeals to Appellate Tribunal Which order against appeal could be preferred before the tribunal [ Section 112(1) (3) ] [ Section 112(1) ] Incase Appeal filed by any person aggrieved by the Order of Appellate Authority or Order of the review authority could prefer an appeal before the appellate tribunal in FORM GST APL-05 . [ Section 112(3) ] In case appeal filed by the Department Before substitution The Commissioner may, on his own motion, or upon request from the Commissioner of State tax or Commissioner of Union territory tax, call for and examine the record of any order passed by the Appellate Authority or the Revisional Authority under the CGST Act or the SGST/ UTGST Act for the purpose of satisfying himself as to the legality or propriety of the said order and may, by order, direct any officer subordinate to him to apply to the Appellate Tribunal in Form GST APL-07 , along with relevant documents either electronically. A certified copy of the decision or order appealed against shall be submitted within seven days of filing the application in Form GST APL- 07 and an appeal number shall be generated by the Registrar. [ section 112(3) read with Rule 111 ] After substitution of Rule 111 [ Substituted vide Notification No. 12/2024 Central Tax dated 10-07-2024 ] File Application to the Appellate Tribunal ​ An application to the Appellate Tribunal u/s 112(3) shall be filed in Form GST APL-07 , along with the relevant documents, electronically and a provisional acknowledgement shall be issued to the appellant immediately. An application to the Appellate Tribunal u/s 112(3) may be filed manually in Form GST APL-07, along with the relevant documents, only if the Registrar allows the same by issuing a special or general order to that effect, subject to such conditions and restrictions as specified in the said order, and in such case, a provisional acknowledgement shall be issued to the appellant immediately. Registrar shall mean a Registrar appointed by the Government for this purpose, and shall include Joint Registrar, Deputy Registrar and Assistant Registrar The appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number, is issued. File memorandum of cross-objections A memorandum of cross-objections to the Appellate Tribunal u/s 112(5), if any, shall be filed electronically in FORM GST APL-06 . A memorandum of cross-objections to the Appellate Tribunal u/s 112(5), may be filed manually in FORM GST APL-06, only if the Registrar allows the same by issuing a special or general order to that effect, subject to such conditions and restrictions as specified in the said order. The appeal and the memorandum of cross objections shall be signed in the manner specified in rule 26 . Determination of date of filling appeal Where the order appealed against is uploaded on the common portal, a final acknowledgement, indicating appeal number, shall be issued in FORM GST APL-02 on removal of defects, if any, and the date of issue of the provisional acknowledgement shall be considered as the date of filing of appeal under rule 111(1). Where the order appealed against is not uploaded on the common portal, the appellant shall submit or upload, as the case may be, a self-certified copy of the said order within a period of seven days from the date of filing of FORM GST APL-07 and a final acknowledgment, indicating appeal number shall be issued in Form GST APL-02 on removal of defects, if any, and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal. a self-certified copy of the order is submitted or uploaded after a period of seven days from the date of filing of FORM GST APL-07, a final acknowledgement, indicating appeal number, shall be issued in FORM GST APL-02 on removal of defects, if any, and the date of submission or uploading of such self-certified copy shall be considered as the date of filing of appeal. [ section 112(3) read with Rule 111 ] Discretion to refuse to any appeal [ Section 112(2) ] The Appellate Tribunal does have the power to refuse to admit an appeal, it cannot refuse to admit any appeal. It can refuse to admit an appeal where the tax or input tax credit involved or the difference in tax or the difference in input tax credit involved or the mount of fine , fees or penalty determined by such order does not exceed Rs. 50,000/-. Time Limit for Filing of Appeal Memorandum of cross objections before Appellate Tribunal [ Section 112(1)/(3)/(5)/(6) ] [ Refer this Chapter ] Pre-deposit requirements for an appeal to be heard by the Appellate Tribunal [ Section 112(8) and (9) ] [ Refer this chapter ] Process of Filling withdrawal of Appeal [ Section 112(10) ] Every application made before the Appellate Tribunal,- (a) in an appeal for rectification of error or for any other purpose; or (b) for restoration of an appeal or an application, shall be accompanied by such fees as may be prescribed. Manner of filling appeal Before Appellate Tribunal [ Section 112 Read with Rule 110 ] [ Refer this chapter ] Withdrawal of Appeal or Application filed before the Appellate Tribunal [ Section 112 Read with Rule 113A ] [ Refer this chapter ] Relevant Circular Notification 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 ]