APPEALS FILED BY THE TAXPAYER BEFORE TRIBUNAL - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

11. APPEALS FILED BY THE TAXPAYER BEFORE TRIBUNAL 11.1. The taxpayer can file appeal before the tribunal against order of Appellate Authority (who may be ADC (Appeals) or Commissioner (Appeals); depending on the Order-in-original) or Revisional Authority. (Section 112(1) of CGST Act, 2017) 11.2. The period to file an appeal before the Tribunal is within three months from the date on which the order sought to be appealed against is communicated to the taxpayer preferring the appeal (Inserted by Section 143 of The Finance Act (No. 2) Act, 2024 No. 15 of 2024 dated 16.08.2024.) [or the notified date for filing appeal, whichever is later]. 11.3. Since the Tribunal was not constituted at the time of enactment of the Act, for all such orders passed by the Appellate Authority or Revisional Authority, which fall in the category of being appealed against at Appellate Tribunal level, the limitation time of three months will commence from 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. [Refer CGST (Ninth Removal of Difficulties) Order, 2019 issued under Order No. 9/2019-C.T., dated 3.12.2019] [Section 112 (1) of the CGST Act, 2017]. 11.4. The Tribunal has the discretion to refuse to admit any appeal where the amount involved is less than fifty thousand rupees. [Section 112 (2) of the CGST Act, 2017] 11.5. Besides the procedural part of appeal, the appellant (read taxpayer), is required to pay entire amount of tax admitted with interest, fine and penalty [Section 112 (8)(a) of the CGST Act, 2017], and (Substituted 20% to 10% by section 143 of The Finance Act (No. 2) Act, 2024 No. 15 of 2024 dated 16.08.2024.) [10%] of the remaining tax amount, in addition to the amount paid under Sub-section (6) of Section 107, (subject to maximum of Rs. (Substituted to 20 crores from 50 crores by section 143 of THE FINANCE (No. 2) ACT, 2024 No.15 of 2024 dated 16th August, 2024) [20 Crores]) which is being subject to dispute [Section 112 (8)(b) of the CGST Act, 2017], by way of such appeal. These payments are known as pre-deposit. 11.6. The recovery proceedings against the balance amount stands stayed, after making the pre-deposit and filing of appeal. [Section 112 (9) of the CGST Act, 2017] 11.7. An appeal to the Appellate Tribunal under Sub-section (1) of Section 112 of the CGST Act, 2017 read with Rule 110(1) of the CGST Rules, 2017 shall be filed along with the relevant documents either electronically or otherwise, as may be notified by the Registrar, in FORM GST APL-05 , on the common portal and a provisional acknowledgement shall be issued to the appellant immediately. 11.8. A memorandum of cross-objections to the Appellate Tribunal shall be filed either electronically or otherwise, as may be notified by the Registrar, in FORM GST APL-06. 11.9. Appellate Tribunal can condone delay in filing of appeal by the taxable person or applicant or departmental officer upto three months and cross objection upto 45 days, if it is satisfied that there was sufficient cause for not presenting it within specified period. (Section 112(6) of CGST Act, 2017) 11.10. A certified copy of the decision or order appealed against along with fees shall be submitted to the Registrar within seven days of the filing of the appeal and a final acknowledgement, indicating the appeal number shall be issued thereafter in FORM GST APL -02 by the Registrar. If the certified copy of the decision or order is submitted within seven days from the date of filing the FORM GST APL-05 , 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. 11.11. The appeal shall be treated as filed only when the final acknowledgement indicating the appeal number is issued. 11.12. The fees for filing of appeal or restoration of appeal shall be one thousand rupees for every one lakh rupees of tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined in the order appealed against, subject to a maximum of twenty-five thousand rupees. 11.13. In case an amount paid by the appellant under Section 107(6) or Section 112(8) of the CGST Act, 2017 is required to be refunded consequent to any order of the Appellate Authority or of the Appellate Tribunal, interest at the rate specified under Section 56 of the CGST Act, 2017 shall be payable in respect of such refund, from the date of payment of the amount till the date of refund of such amount. (Section 115 of CGST Act, 2017) 11.14. The Appellate Tribunal, after giving the parties an opportunity of being heard, pass such orders thereon as it thinks fit, confirming, modifying or annulling the decision or order appealed against or may refer the case back to the Appellate Authority or to Revisional Authority or to the original adjudicating authority, with directions for a fresh adjudication or decision, as the case may be, after taking additional evidence, if necessary. (Section 113(1) of CGST Act, 2017) 11.15. The Appellate Tribunal shall, where it is possible to do so, hear and decide every appeal within a period of one year from the date on which it is filed (Section 113(4) of CGST Act, 2017). 11.16. The Appellate Tribunal shall send a copy of every order passed to the Appellate Authority, or the Revisional authority or to the original adjudicating authority, as the case may be, the appellant, the jurisdictional Commissioner of CGST and the jurisdictional Commissioner or Commissioner of SGST/UTGST (Section 113(5) of CGST Act, 2017). 11.17. The Appellate Tribunal may amend any order passed by it under Section 113 (3) or Section 112 of the CGST Act, 2017 read with Rule11 (1) of the CGST Rules, 2017, so as to rectify any error apparent on the face of record, if such error is noticed by it on its own accord, or is brought to its notice by the Commissioner or the other party to the appeal within a period of three months from the date of the order. Amendment which has the effect of enhancing an assessment or reducing a refund or input tax credit or otherwise increasing the liability of the taxpayer, shall not be made, unless the taxpayer has been given an opportunity of being heard.