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Appeal Under GST - Taxguru - in
Appeal Under GST - Taxguru - in
https://taxguru.in/goods-and-service-tax/appeal-gst.html
Any person aggrieved with the order passed by an adjudicating authority can file an appeal in GST before the
First Appellate Authority.
Adjudicating Authority is the authority which passes an order or decision against which we appeal.
(i) The first appellate authority would be Commissioner (Appeals) where the adjudicating authority is
Additional or Joint Commissioner
(ii) The first appellate authority would be Joint Commissioner (Appeals) where the adjudicating authority
is Deputy or Assistant Commissioner or Superintendent
Appealable Orders –
Following are the orders against which the aggrieved person may file an appeal –
1. Enforcement Order
3. Registration Order
4. Refund Order
6. LUT Order
An appeal shall be filed in Form GST APL-01, along with relevant documents. As soon as appeal is filed,
provisional acknowledgement will be issued immediately. However, the final acknowledgement, indicating the
appeal number shall be issued in Form GST APL-02, only after manual submission of Form GST APL-01, Copy
of order appealed against as well as statement of facts and grounds of appeal within 7 days of issuance of
provisional acknowledgement.
Appeal Fee –
With the filing of appeal, a specific amount has to be deposited as per below –
i) In respect of the amount admitted – 100% of tax, interest, fine, fee and penalty
ii) In respect of disputed amount – 10% of the tax in dispute, subject to maximum of twenty five crore
rupees
However, in case of order with respect to detention or seizure, 25% of the penalty as specified in the order has to
be paid.
Adjournment of hearing –
The appellate authority may adjourn the hearing upto three times on showing of sufficient cause at any stage of
hearing.
Every appeal shall be decided within a period of one year from its filling, if it is possible to do so for the
authority.
Additional ground of appeal is allowed, if the authority is satisfied that the omission of that ground was not
willful or unreasonable.
Refund of Pre-Deposit
Where the pre-deposit is liable to be refunded in pursuance of appellate authority’s order, the taxpayer may file a
refund application then the amount of pre-deposit shall be refunded along with interest from the date of payment
of such amount till the date of refund.
If the aggrieved person is not satisfied with the order of First Appellate Authority too, then he may go for an
appeal before –
Author is Amit Jindal, ACA working as Manager Taxation in Neeraj Bhagat & Co. Chartered Accountants, a
Chartered Accountancy firm helping foreign companies in setting up business in India and complying with
various tax laws applicable to foreign companies while establishing their business in India.