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SIGNIFICANCE OF FORM GST APL-02, Goods and Services Tax - GST |
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SIGNIFICANCE OF FORM GST APL-02 |
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Dear experts Section 107 of the CGST Act provides an aggrieved person a right to file an appeal against any decision or order so passed by an adjudicating authority. The general upper time limit to file an appeal is three months from the date on which the said decision or is communicated to such person under Section 107(1) and another one month under Section 107(4) with condonation of delay. Further in terms of Rule 108(3), a final acknowledgment shall be issued in FORM GST APL-02 by the FAA. Serial number 7 of FORM GST APL-02 reads as under: 7. Date of acceptance/rejection of appeal- So once the appeal petition is accepted and posted for hearing by the FAA, it means prima facie it is free from all defects. That being the position, can FAA reject such appeal for the reason that it is time barred or filed beyond four months while disposing such appeal under Section 107[11]? Assuming FAA is right in this regard, then what is the significance of indicating the acceptance of appeal by way of FORM GST APL-02 and then rejecting it after hearing under Section 107[11]? Is such rejection justifiable while disposing appeal rather than at the stage of initial scrutiny of appeal before issuing final acknowledgement in FORM GST APL-02? Normally, aggrieved person is under the bona fide impression that, once a final acknowledgement is issued in FORM GST APL-02, the appeal filed by him is free from all defects. Examination of grounds is altogether a different segment for disposal of appeal. Who is right and who is wrong in this case is the core issue in the subject query. Experts to throw light to clear the doubts in the interest of such aggrieved persons. Posts / Replies Showing Replies 1 to 11 of 11 Records Page: 1
Plz refer the following for interim information: 2025 (2) TMI 550 - CALCUTTA HIGH COURT - KAMALA STORES & ANR. VERSUS THE STATE OF WEST BENGAL & ORS. To be continued......
Sh.Sadanand Bulbule Ji, Sir, I am not aware of the full facts and circumstances of the issue. (i) What is the date of communication of the Adjudication Order and how the appeal is time barred ? What is mode of service of the Adjudication Order ? (ii) I think that the word, ''Prima Facie" is the determinant factor here. Any person can rectify his/her mistake at any stage provided that it is not too late to achieve the desired goal within time limit prescribed as per GST laws.
Dear Sir The order dated 23/02/2023 passed by the adjudicating authority has been communicated to the taxpayer on 19/05/2023 as per the GSTN Portal indicating relevant Ref ID. Accordingly appeal was filed on 26/07/2023 which was well within the time stipulated under Section 107[1]. The appellant has satisfactory portal proof of communication order to him on 19/05/2023. Shockingly the FAA records that the said order was uploaded on 24/02/2023. Hence appeal filed on 26/07/2023 was time barred in terms of Section 107[4]. Even during personal hearing conducted on three different days, this issue was never raised by the FAA. Under such peculiar factual situation, is the order passed by the FAA rejecting the appeal justifiable? Is it not a fit case for rectification under Section 161? Plz comment.
Sh.Sadanand Bulbule Ji, Sir, In my view the department will not go for rectification under Section 161 of the Act. It is my humble suggestion that you should penetrate into the meaning and sense of the term, "the date of communication". Communication is not one-way traffic. The communication means when the recipient/registered person/noticee comes to know about the notice/order etc. Sir, Only appeal is the solution.
Sir, it’s a meaningful suggestion. I shall explore the best possibilities. Thank you so much.
Dear all Plz refer the following: In Pushpam Reality v. State Tax Officer 2022 (3) TMI 86 - MADRAS HIGH COURT, it was observed that GST Act was implemented in the year 2017 with effect from 01.07.2017. The web portal maintained by GST has faced problems on several occasions and steps were taken for correcting the technical glitches. Even as on date, there are problems arising out of intercommunication between the State GST and Central GST and the web portal which has to be resolved. The respondents can therefore continue the service of notice through registered post or speed post or courier with acknowledgment to the petitioners at their last known place of business or residence and upload the same in the web portal. Till all problems are resolved on the technical side, the authority may simultaneously serve the notice of assessment and communications under the Act and Rules both through registered post or speed post or courier with acknowledgment as is contemplated Section 169(1)(b) of the Act and through web portal.
Also refer:
Sh. Sadanand Bulbule Ji, Sir, (i) So you have started exploring the relevant legal material in favour of the tax payers/Noticees. (ii) Here is an other case law which is in favour of the tax-payers/Noticees : 2021 (377) ELT 895 (Tri. Chennai) in the case of R. Ravichandran Vs. Commissioner of Customs Chennai. - 2021 (5) TMI 209 - CESTAT CHENNAI. (iii) As per EXCUS this judgement has been accepted by the department.
Dear Sir, Here is the latest judgement of Hon'ble Supreme Court in the case of Joint Commissioner Vs. S.K. Chakraborty and Sons reported as 2025 (2) TMI 672 - SC ORDER on this very issue.
Dear Sirji Whenevr I ask for a small glass of milk, always you are giving me a big can of fresh milk. Thank you for your passion for sharing best of the best solutions.
Dear Sir, This I have learnt from you, Sir. There is a proverbial truth that knowledge is power, if shared, otherwise tomorrow it will become outdated. Your concerted efforts have yielded results. Page: 1 |
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