GST Appeals

Appeals to Appellete Authorities in Raipur before CGST and SGST Appeals

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GST Appeals to Appellete Authorities

    Who are appeal authorities

    The appeal process is an essential mechanism for taxpayers to challenge adverse decisions and seek redressal. Here's a comprehensive overview of the appeals process under the Indian GST Act:

    First Appellate Authority (FAA):

    - Section: Section 107 of the Central Goods and Services Tax (CGST) Act, 2017.

    - Description: The FAA is typically a senior officer designated by the GST department. They hear appeals against decisions made by lower-level GST officers.

    - Forms: The appeal to the FAA is typically made using Form GST APL-01.

    Goods and Services Tax Appellate Tribunal (GSTAT):

    - Section: Section 109 of the CGST Act, 2017.

    - Description: GSTAT serves as the second level appellate authority. It provides an independent forum for hearing appeals against the orders of the FAA.

    - Forms: The appeal to GSTAT is typically made using Form GST APL-05.


    What Decisions are Appelable

    Taxpayers can file appeals against various decisions, including assessment orders, orders imposing penalties, orders rejecting refund claims, orders of cancellation of registration, orders of denial of input tax credit, and other decisions as provided under the GST laws.

    Taxpayers can file appeals against various decisions, including:

    - Assessment orders (Section 107)

    - Orders imposing penalties (Section 107)

    - Orders rejecting refund claims (Section 107)

    - Orders of cancellation of registration (Section 107)

    - Orders of denial of input tax credit (Section 107)

    Time Limit of Filing Appeals

    The GST Act prescribes a specific time limit for filing appeals. Typically, appeals must be filed within three months from the date of receipt of the order against which the appeal is being filed. However, this time limit may vary based on the nature of the decision and the appellate authority.

    Forms and Procedure

    Appeals are required to be filed in the prescribed format as per the GST laws and rules. Taxpayers must submit the appeal along with necessary documents and grounds of appeal. The procedure for filing appeals, including the format of appeal forms and submission methods, is specified in the GST laws

    Forms for appeals:

    - Form GST APL-01 for appeal to the FAA.

    - Form GST APL-05 for appeal to GSTAT.

    Right to Represent

    Taxpayers have the right to represent themselves or appoint authorized representatives such as chartered accountants, advocates, or GST practitioners to present their case during the appeal proceedings. Representation ensures effective presentation of arguments and compliance with procedural requirements.

    Hearing and Decisions

    Appeals are heard by the respective appellate authorities or tribunal, providing an opportunity for both the taxpayer and the GST department to present their arguments and evidence. The appellate authority or tribunal examines the facts, issues, and legal provisions involved in the case before issuing a reasoned order either upholding, modifying, or overturning the decision under appeal.

    If either party is dissatisfied with the decision of the appellate tribunal, they may have the option to further appeal to the High Court and ultimately to the Supreme Court, subject to the conditions specified in the GST laws.

    During the pendency of an appeal, taxpayers may be required to comply with the decision under appeal, subject to certain conditions. However, if the appellate authority or tribunal rules in favour of the taxpayer, necessary adjustments or refunds are made accordingly.

    Understanding the detailed appeals process, including relevant sections and forms, is crucial for taxpayers to effectively exercise their rights and seek redressal against adverse decisions under the GST regime in India. It's advisable for taxpayers to engage professional expertise to navigate the complexities of the appeals process and ensure compliance with the applicable laws and procedures.

    Still Confused?

    At Tulshyan & Co., Chartered Accountants, We assure professional review of all the cases and solution to your queries. We are just an email and call away.


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