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TMI BlogAppeal to the Appellate Authority [ Section 107 ]X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellate Authority may be filed manually in FORM GST APL-03, along with the relevant documents, only if- (i) the Commissioner has so notified, or (ii) the same cannot be filed electronically due to non-availability of the decision or order to be appealed against on the common portal, and in such case, a provisional acknowledgement shall be issued to the appellant immediately. The grounds of appeal and the form of verification as contained in FORM GST APL- 01 shall be signed in the manner specified in Rule 26 . Where the decision or order appealed against is uploaded on the common porta l, a final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... certified copy is not submitted within 7 days, the date of submission of the same shall be the date of filing of appeal. Amnesty Scheme for filing of Appeal under GST [ Notification No. 53/2023 Central Tax dated 02.10.2023 ] Taxable persons who could not file an appeal against the order passed by the proper officer on or before the 31st day of March, 2023 under section 73 or 74 and the taxable persons whose appeal against the said order was rejected solely on the grounds that the said appeal was not filed within the time period specified in section 107 , as the class of persons (hereinafter referred to as the said person) who shall follow the following special procedure for filing appeals in such cases. Time limit for filing up appeal by C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by him in this behalf and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal: where the decision or order appealed against is not uploaded on the common portal, the appellant shall submit a self-certified copy of the said decision or order within a period of seven days from the date of filing of FORM GST APL-01 and a final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf, and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal: where the said self-certified copy of the decision or order is not submitted within a period of seven days from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the following authorities: Commissioner (Appeals) where such decision or order is passed by the Additional or Joint Commissioner; and the Additional Commissioner (Appeals) where such decision or order is passed by the Deputy or Assistant Commissioner or Superintendent. No appeal unless Dues are paid in full or 10% pre deposit is made in respect of disputed tax [ section 107(6) ] Appeal has to be filed in prescribed form and manner along with payment of: Amount of tax, interest, fine, fee penalty, as is admitted, in full; and Pre-deposit of sum equal to 10% of remaining amount of tax in dispute (subject to a maximum of ₹ 25 crore ) (effective from 01.02.2019) Pre-deposit of sum equal to 10% of remaining amount of tax in dispute (subj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for such decision. Time limit for passing order / Fast track Hearing [ section 107(13) ] Appellate authority has to hear and decide the appeal, wherever possible, within a period of 1 year from the date of filing. Where the issuance of order is stayed by an order of a court or Tribunal, the period of such stay shall be excluded in computing the period of one year. Appellate authority to communicate the copy of order to the appellant, the respondent, the adjudicating authority, Jurisdictional Commissioner of CGST, SGST and UTGST or an authority designated in their behalf. Demand confirmed by the Appellate Tribunal Order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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