CALL US: +91-98188 33843

MAIL: advreetagarg@gmail.com

Menu
Appellate Authority

Process of Appeal before Appellate Authority

,

Appealing a decision made by the GST authorities in India involves approaching the Appellate Authority.

Who can appeal to the Appellate Authority?

  • An aggrieved person: This can be a supplier or recipient of goods or services or any other person affected by the order/decision.
  • Who has received an order from the Adjudicating Authority: These are the lower authorities within the GST Department you might have approached first.
  • Within 3 months of receiving the order.

Grounds for Appeal

  • The order/decision is against the provisions of the GST Act or Rules.
  • The order/decision is unconstitutional
  • The order is factually incorrect or based on no evidence.
  • The authority has not considered relevant submissions or evidence.
  • The penalty imposed is excessive or unjustified.
  • The authority has exceeded jurisdiction
  • The Authority has not complied with procedural requirements

What are the steps involved?

  1. File an appeal: Electronically submit Form GST APL-01 on the GST Common Portal or file manually where Order is not available on the portal within 3 months of receiving the order.
  2. Appeal after 3 months: Appeal may be filed after 3 months if sufficient cause is shown.
  3. Pre-deposit: Make pre-deposit at the rate prescribed in the CGST Rules electronically (10% of disputed amount. 25% in case of E-way BIll matters).
  4. Deposit the admitted amount: No appeal shall be filed unless the admitted amount is deposited in full.
  5. Stay of recovery proceedings: Payment of admitted amount and pre-deposit will automatically stay the recovery proceedings.
  6. Respond to queries: Attend hearings and submit additional information as requested by the Appellate Authority.
  7. Receive the order: The Appellate Authority will issue its final order, which can uphold, modify, or set aside the earlier order.

Remember, this information is for general understanding only and should not be construed as professional tax advice. If you have specific questions about the topic or your situation, it is best to consult with us. Contact Now.

Related Posts