Brief One Page Bullet Points related to Appeal and Higher judicial
| Section 107 – Appeal to Appellate Authority | |||||
| 107(1) | In case of appeal by Assessee then 3-month time allowed (from date of order communicated) | ||||
| 107(2) | In case of Appeal by Commissioner then 6-month time (from date of order communicated) | ||||
| 107(4) | 1-month more extension can be given by Appellate Authority if satisfied for sufficient cause of delay | ||||
| 107(5) & Rule 108,109 | • FORM GST APL-01 for appeal by assessee and FORM GST APL-02 for final acknowledgment
• FORM GST APL-03 for appeal by department and FORM GST APL-02 for final acknowledgment |
||||
| 107(6) | 10% of disputed tax to be deposited (Max. 25 cr) and full tax, interest, fee on point which is admitted | ||||
| 107(7) | Where appellant paid above tax then stay on recovery proceedings for the balance | ||||
| 107(8)(9) | Opportunity of being heard to be given to appellant and Adjournment is allowed for max three times | ||||
| 107(10) Rule 112 | Appellate Authority can allow additional ground of appeal during hearing if he satisfied | ||||
| 107(11)
Rule 113 |
Order to be passed along with FORM APL-04 and cannot refer the case back to adjudicating authority (If proposed order is increasing the tax liability or reducing ITC then first show cause notice) | ||||
| 107(12)(13) | Order in writing and stating points for determination and if possible, decided appeal within one year | ||||
| 107(14) | Order passed to be communicated to the appellant, respondent and to the adjudicating authority | ||||
| 107(16) | Order passed under this section then it is final and binding on the parties (subject to revision authority, Appeal to Appellate Tribunal, High Court, Supreme Court) | ||||
| Rule 109C | Withdrawal of Appeal can be made before issue of show cause notice or order, subject to approval | ||||
| Section 108 – Revisional Authority | |||||
| 108(1) | The Revisional Authority may, on his own motion or on request from the commissioner can call for and examine the record of any proceeding & if he consider that any decision or order passed is erroneous, illegal, improper or left out certain material facts then he may stay and revise that order | ||||
| 108(2) | Revisional Authority shall not exercise power if such order is under appeal to Appellate Authority, Tribunal, High Court, Supreme Court and cannot be made after 3 years of passing such order. | ||||
| 108(3) | Order passed under this section then it is final and binding on the parties (subject to Appeal to Appellate Tribunal, High Court, Supreme Court) | ||||
| 108(4) (5) | The time period of 3 years excludes the time if any due to stay on revision authority order or if any other proceeding is pending on similar point at High court or supreme court till date of decision | ||||
| Rule 109B | A reasonable opportunity of being heard shall be given to affected & serve notice in FORM RVN-01 | ||||
| Section 112. Appeals to Appellate Tribunal | |||||
| 112(1) | Appeal against the order u/sec 107 or 108 to be within 3 month (from date of order communicated) | ||||
| 112(2) | The tribunal may, in its discretion, may refuse to be admit the appeal If amount is less the 50k | ||||
| 112(3) | In case of Appeal by Commissioner then 6-month time (from date of order communicated) | ||||
| 112(5) | Time limit for filling cross objection is 45 days from receipt of notice by party against whom the appeal has been preferred | ||||
| 112(6) | 3-month or 45 days extension for appeal or cross objection if satisfied for sufficient cause of delay | ||||
| 112(7)
Rule 110,111 |
FORM GST APL-05 for appeal by assessee, FORM GST APL-06 for cross objection, FORM GST APL-07 for appeal by department and FORM GST APL-02 for final acknowledgment
Fees for appeal is Rs. 1,000/- for every 1,00,000/- rupees of disputed tax or ITC (Max 25,000/-) |
||||
| 112(8) | 20% more of disputed tax to be deposit (Max. 50 cr) and full tax, interest on point which is admitted | ||||
| 112(9) | Where appellant paid above tax then stay on recovery proceedings for the balance | ||||
| Section 113. Orders of Appellate Tribunal | |||||
| 113(1) (2) (3) | Appellate Tribunal shall pass order after giving Opportunity of being heard and may refer back the case and Adjournment is allowed for max three times and can also amend the order within 3 month | ||||
| 113(4) | The appeal may be decided within period of 1 year if possible (from date of filling appeal) | ||||
| 113(6) | Order passed u/sec is final & binding on the parties (subject to Appeal to High Court, Supreme Court) | ||||
| Rule 112,113 | Same as rule for Appeal to Appellate Authority | ||||
| Section 117. Appeal to High Court | |||||
| 117 (1) | Aggrieved by order passed by tribunal appeal can be file if involves substantial question of law | ||||
| 113(2) Rule 114 | Appeal can be filed within 180 days (from date of order communicated) in FORM APL-08. | ||||
| Section 118. Appeal to Supreme Court | |||||
| 118 (1) | Appeal can be filed against the order passed by National Bench or Regional Bench of Tribunal or against the order passed by high court if the High Court certifies to be a fit one for appeal to the Supreme Court | ||||
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