APPELLATE MECHANISM - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

3. APPELLATE MECHANISM 3.1. The taxpayer or the Department if aggrieved by a decision or order passed by an adjudicating authority, can file an appeal to the Appellate Authority. It is important to note that only the aggrieved party can file the appeal and also, the appeal must be against a decision or order passed under this Act. The First Appellate Authority: - (i) The first appellate authority would be Joint/ Additional Commissioner (Appeals) where the adjudicating authority is Deputy or Assistant Commissioner or Superintendent. or (ii) The first appellate authority would be Commissioner (Appeals) where the adjudicating authority is Additional or Joint Commissioner. 3.2. It is to be noted that as per provisions contained in Section 121 of the CGST Act, 2017, no appeals, whatsoever, can be filed against the following orders: (a) an order of the Commissioner or other authority empowered to direct transfer of proceedings from one officer to another officer; or (b) an order pertaining to the seizure or retention of books of account, register etc.; or (c) an order sanctioning prosecution under the Act; or (d) an order passed under Section 80 of the CGST Act, 2017 (payment of tax in instalments).