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Appeal in GST Tribunal

Process of Appeal In GST Tribunal

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Appealing a decision made by the Appellate Authority in India involves approaching the GST Tribunal. Here’s a breakdown of the process.

Who can Appeal in GST Tribunal

  • An aggrieved person: This can be a taxpayer, recipient of goods or services, or any other person affected by the order/decision.
  • Who has received an order from the First Appellate Authority (FAA) or Revisional Authority (RA).
  • 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.

Steps Involved in Appeal In GST Tribunal

  1. File an appeal: Electronically or manually submit Form GST APL-05 on the GST Common Portal within 3 months of receiving the order.
  2. Appeal in GST Tribunal after 3 months: Appeal may be filed after 3 months if sufficient cause is shown.
  3. Pre-deposit: Make a pre-deposit at the rate prescribed in the CGST Rules electronically (20% of the disputed amount in addition to the pre-deposit already made before Appellate Authority).
  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 the admitted amount and pre-deposit will automatically stay the recovery proceedings.
  6. Pay fees: Deposit the required fees prescribed in the CGST Rules electronically.
  7. Submit the certified copy of the decision: A certified copy of the decision or order along with fees needs to be submitted within seven days of the filing of the appeal.
  8. Receive the order: The Tribunal will issue its final order, which can uphold, modify, or set aside the earlier order.

Important things to remember:

  • Hiring a tax advocate is always beneficial where any matter is to be presented before an Appeal in GST Tribunal.

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.

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