APPEAL BY THE DEPARTMENT - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

6. APPEAL BY THE DEPARTMENT 6.1. The department has a period of 6 months from the date of communication of the decision or order of the adjudicating authority to file an appeal [Section 107 (2) of the CGST Act, 2017], which can be further extended by, one month, on sufficient cause being shown [Section 107 (4) of the CGST Act, 2017]. 6.2. The Commissioner, either suo-moto or under reference from equivalent officer of either State or Union Territory, call for the records of the case and examines the legality or propriety of the said decision or order. He may, by order, specifically determine the points arising out of the decision and direct any officer subordinate to him to apply to the Appellate Authority, by the officer so authorized by him. [Section 107 (3) of the CGST Act, 2017] 6.3. The Application is required to be filed in FORM GST APL-03, along with the relevant documents. 6.4. If the decision or order appealed against is uploaded on the common portal then a final acknowledgement indicating appeal number shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him and the date of issue of the provisional acknowledgement shall be considered as the date of filing of appeal/application. 6.5. If the decision or order appealed against is not uploaded on the common portal, the appellant (Department) shall submit a self-certified copy of the said decision or order within a period of seven days from the date of filing of the application and a final acknowledgement, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him and the date of issue of the provisional acknowledgement shall be considered as the date of filing of appeal. In case the self-certified copy of the decision or order is not submitted within a period of seven days then the date of submission of such copy shall be considered as the date of filing of appeal.