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

12. APPEALS FILED BY THE DEPARTMENT BEFORE TRIBUNAL 12.1. An application/appeal to the Appellate Tribunal under Sub-section (1) of Section 112 of the CGST Act, 2017 read with Rule 11 (1) of the CGST Rules, 2017 shall be filed (Inserted by Section 143 of The Finance Act (No. 2) Act, 2024 No. 15 of 2024 dated 16.08.2024.) [within three months from the date of the order sought to be appealed against is communicated to the person preferring the appeal or the date notified by the Government for filing the appeal before the Appellate Tribunal, whichever is later,] along with the relevant documents either electronically or otherwise, as may be notified by the Registrar, in FORM GST APL-07, on the common portal and a provisional acknowledgement shall be issued to the appellant immediately. 12.2. The CGST or SGST department has a period of 6 months to file an appeal against the order of the adjudicating authority (Inserted by Section 143 of The Finance Act (No. 2) Act, 2024 No. 15 of 2024 dated 16.08.2024.) [from the date on which the said order is passed or the date notified by the Government for filing appeal before the Appellate Authority, whichever is later] [Section 112 (3) of the CGST Act, 2017]. The time of 6 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. [As per CGST (Ninth Removal of Difficulties) Order, 2019 issued under CBIC Order No. 9/2019-C.T., dated 3.12.2019] 12.3. The appeal is required to be filed, after the Commissioner, either suo-moto or under reference from equivalent officer of either state or union territory, calls for the records of the case and examines the legality or propriety of the decision or order. He may, by order, specifically determine the points arising out of the decision, direct any officer subordinate to him to apply to the Appellate Authority, by the officer so authorized by him. [Section 112 (3) (4) of the CGST Act, 2017] 12.4. Memorandum of cross-objection is required to be filed within 45 days of receipt of notice that an appeal has been preferred under this section, by the party against whom the appeal has been preferred. [Section 112 (5) of the CGST Act, 2017] 12.5. The Appellate Tribunal may admit an appeal within three months after the expiry of the period referred to in sub-section (1) (Inserted by Section 143 of The Finance Act (No. 2) Act, 2024 No. 15 of 2024 dated 16.08.2024.) [or permit the filing of an application within three months after the expiry of the period referred to in sub-section (3)], or permit the filing of a memorandum of cross-objections within forty-five days after the expiry of the period referred to in sub-section (5) if it is satisfied that there was sufficient cause for not presenting it within that period. [Section 112 (6) of the CGST Act, 2017] 12.6. The appeal is required to be filed in prescribed form, after due verification. No fees is payable in case of appeal by the Department. 12.7. The Department can file application for rectification of error or restoration of appeal or an application. 12.8. There shall be no fee for application made by the Department before the Appellate Tribunal for rectification of errors. 12.9. The Appellate Tribunal, after hearing both the parties, pass the orders, confirming, modifying or annulling the decision or order appealed against or may refer the case back (remand 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 the CGST Act, 2017] 12.10. 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)