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TMI BlogAppeals/RevisionX X X X Extracts X X X X X X X X Extracts X X X X ..... d to hear appeals as referred to in section 107 . Q 4. What is the time limit within which appeals should be filed against any order under GST? Ans. For an Appeal by the aggrieved person - Appeal to the prescribed Appellate Authority has to be made within three months from the date on which the said decision or order is communicated to such person. For an appeal by the department (Revenue) - the time limit is 6 months within which review proceedings have to be completed and appeal filed before the Appellate Authority. The Commissioner of CGST/SGST may, in case he is of the opinion that the order passed by the adjudicating authority is not legal and proper, by order, direct any officer subordinate to him to apply to the Appellate Authority within six months from the date of communication of the said decision or order for the determination of such points arising out of the said decision or order as may be specified by the Commissioner in his order. The appellate authority can condone a delay of up to one month from the end of the prescribed period of 3/6 months for filing the appeal (3+1/6+1), provided there is sufficient cause as laid down in the sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the CGST Act, he shall also issue an order under the SGST/UTGST Act, as authorised by the SGST/UTGST Act, under intimation to the jurisdictional officer of State tax or Union territory tax. Similar provisions exist under the SGST/UTGST Act also. Q 8. Does the appellate authority have the power to condone any delay beyond three/six months in filing of appeal. If so, what is the period of delay that can be condoned by the appellate authority? Ans. Yes. The Appellate Authority may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the period of three months (for aggrieved person) or six months (for revenue), as the case may be, allow it to be presented within a further period of one month. A delay beyond one month cannot be condoned by the appellate authority under any circumstances. Q 9. Is there any requirement of any pre-deposit for filing of appeal before the Appellate Authority? Ans. Yes. Such a requirement is there where the appeal is filed by the aggrieved person (i.e. taxable person and not departmental officer). No appeal shall be admitted unless the appellant has paid- (a) in full, such part of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hall not refer the case back to the adjudicating authority that passed the said decision or order. Q 15. Can the appellate authority enhance any fees/penalty/fine in lieu of confiscation or reduce any amount of refund or ITC etc from that contained in the order of the adjudicating authority? Ans. Yes. However, an order enhancing any fee or penalty or fine in lieu of confiscation or confiscating goods of greater value or reducing the amount of refund or input tax credit shall not be passed unless the appellant has been given a reasonable opportunity of showing cause against the proposed order. Q 16. Can the appellate authority enhance any tax demand from that contained in the order of adjudicating authority? Ans. Yes. However, where the Appellate Authority is of the opinion that any tax has not been paid or short-paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised, no order requiring the appellant to pay such tax or input tax credit shall be passed unless the appellant is given notice to show cause against the proposed order and the order is passed within the time limit specified under section 73 or section 74 . Q 17 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r in such appeal or before the expiry of a period of three years referred to in clause (b) above, whichever is later. Thus, if the impugned order is subject matter of an appeal, revision proceedings will not be taken up in respect of the said order. Q 20. An order can be taken up for revision within a time period of three years from the date of passing of the original order. Can this time period of 3 years be relaxed under any circumstances? Ans. Yes. If the said decision or order involves an issue on which the Appellate Tribunal or the High Court has given its decision in some other proceedings and an appeal to the High Court or the Supreme Court against such decision of the Appellate Tribunal or the High Court is pending, the period spent between the date of the decision of the Appellate Tribunal and the date of the decision of the High Court or the date of the decision of the High Court and the date of the decision of the Supreme Court shall be excluded in computing the period of limitation of three years where proceedings for revision have been initiated by way of issue of a notice under this section. Further, where the issuance of an order of revision is sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall state the point or points on which they differ, and the case shall be referred by the President or as the case may be, State President for hearing on such point or points to one or more of the other Members of the National Bench, Regional Benches, State Bench or Area Benches and such point or points shall be decided according to the opinion of the majority of Members who have heard the case, including those who first heard it. Q 27. What is the time limit within which an aggrieved person should file an appeal before the Tribunal? Ans. Any person aggrieved by an order passed against him under section 107 (by the appellate authority or section 108 (revisional authority) may appeal to the Appellate Tribunal against such order within three months from the date on which the order sought to be appealed against is communicated to the person preferring the appeal . Q 28. How can Revenue file appeals against orders of appellate/revisional authority? What is the time limit for filing such appeals by the Revenue? Ans. Revenue appeals before the Tribunal are filed by way of a review mechanism. The Commissioner may, on his own motion, or upon request from the Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an appeal presented within the prescribed time limit specified for filing appeal. Q 31. Is there any prescribed form for filing an appeal before the Appellate Tribunal? Ans. Yes. The appeal has to be filed FORM GST APL 05 as prescribed under rule 110 of the CGST Rules, 2017 . Q 32. What are the pre-deposit requirements for an appeal to be heard by the Appellate Tribunal? Ans. No appeal shall be filed under Section 112 (8) , unless the appellant has paid (a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him, and (b) a sum equal to twenty per cent. of the remaining amount of tax in dispute, in addition to the amount paid under sub-section (6) of section 107 (amount of pre-deposit paid before the appellate authority), arising from the said order, in relation to which the appeal has been filed. This 20% shall be subject to a maximum limit of ₹ 100 crores (50 crore each under CGST and SGST) as per the CGST (Amendment) Act, 2018 , however, the notification to bring the Act into effect is yet to be issued. Q 33. If the pre-deposit amount becomes refundable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... within such period. Q 37. Against which orders will appeals lie to the Hon ble Supreme Court? Ans. An appeal shall lie to the Supreme Court- (a) from any order passed by the National Bench or Regional Benches of the Appellate Tribunal; or (b) from any judgment or order passed by the High Court in an appeal made under section 117 in any case which, on its own motion or on an application made by or on behalf of the party aggrieved, immediately after passing of the judgment or order, the High Court certifies to be a fit one for appeal to the Supreme Court. Q 38. Which are the orders against which no appeal shall lie? Ans. No appeal shall lie against any decision taken or order passed by an officer of central tax if such decision taken or order passed relates to any one or more of the following matters, namely:- (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 and other documents; or (c) an order sanctioning prosecution under this Act; or (d) an order passed under section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce in any court in India, and who has not been debarred from practicing before any court in India; or c) any chartered accountant, a cost accountant or a company secretary, who holds a certificate of practice and who has not been debarred from practice; or d) a retired officer of the Commercial Tax Department of any State Government or Union territory or of the Board who, during his service under the Government, had worked in a post not below the rank than that of a Group-B Gazetted officer for a period of not less than two years: Provided that such officer shall not be entitled to appear before any proceedings under this Act for a period of one year from the date of his retirement or resignation; or e) any person who has been authorised to act as a GST Practitioner on behalf of the concerned registered person. ( Section 116 of the CGST Act, 2017 ) Q 43. How can a taxpayer search for a GST Practitioner? Ans. There is a functionality on the dashboard of the registered person on the GST Portal wherein he can get the contact details of all GST Practitioners in a State, district and pincode wise. Q 44. Can a person be disqualified to act as authorised ..... X X X X Extracts X X X X X X X X Extracts X X X X
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