This article describes the various provisions of Statutory Right of Appeal and Revision available to aggrieved person against a decision or order passed against him by Adjudicating Authority under the provisions of Central Goods and Services Act, 2017.
FIRST LEVEL OF APPEAL\APPLICATION BEFORE AUTHORITY U/S 107:
Any person aggrieved by a decision or order passed by Adjudicating Authority under this Act or SGST/UTGST, can file appeal to the prescribed Appellate Authority U/S.107(1) of the Act, within three months from the date of communication of disputed order. Further the Appellate Authority may condone a delay of up to one month if they are satisfied that there was a sufficient cause for such delay. It is important to note that Aggrieved Person only can file appeal.
GROUNDS OF APPEAL UNDER GST:
The following are the grounds for an appeal under GST:
- illegal Demand: If a taxpayer feels that the tax demand is improper or illegal, they may file an appeal.
- Penalties: If a taxpayer feels that the penalty they have been assessed is unfair or erroneous, they have the right to file an appeal.
- Classification: If a taxpayer feels that a commodity or service has been incorrectly classified, they may file an appeal.
- Valuation: Should a taxpayer feel that the assessment of goods or services is inaccurate, they have the right to file an appeal.
- Refunds: If a taxpayer feels that their refund application has been unfairly denied or postponed, they may file an appeal
No Appeals can be filed against the following orders:
- a) Board can fix monetary limits below which no departmental appeal would be filed with respective authorities.
- b) An order of the Commissioner or other authority empowered to direct transfer of proceedings from one officer to another officer
- c) An order pertaining to the seizure or retention of books of account, register and other documents: or
- d) An order sanctioning prosecution under the Act: or
- e) An order passed under section 80 (payment of tax in instalments)
PROCEDURE FOR FILING APPEAL:
(1) An appeal to the Appellate Authority under sub-section (1) of section 107 of the Act shall be filed in FORM GSTAPL-01, [either] electronically [or otherwise] with requisite fees (10% of the amount in dispute, as may be notified by the Commissioner, and a provisional acknowledgement shall be issued to the appellant immediately.
(2) The grounds of appeal and the form of verification as contained in FORM GST APL-01 shall be signed in the manner specified in rule Registration.19.
(3) A hard copy of the appeal in FORM GST APL-01 shall be submitted in triplicate to the Appellate Authority and shall be accompanied by a certified copy of the decision or order appealed against along with the supporting documents within seven days of filing of the appeal under sub-rule (1) and a final acknowledgement, indicating appeal number shall be issued thereafter in FORM GST APL-02 by the Appellate Authority or an officer authorized by him in this behalf:
Provided that where the hard copy of the appeal and documents are submitted within seven days from the date of filing the FORM GST APL-01, the date of filing of the appeal shall be the date of issue of provisional acknowledgement and where the hard copy of the appeal and documents are submitted after seven days, the date of filing of the appeal shall be the date of submission of documents.
Explanation. – The appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number is issued.
2. Application to the Appellate Authority
(1) An application to the Appellate Authority under sub-section (2) of section 107 of the Act shall be made in FORM GST APL-03, [either] electronically [or otherwise] as may be notified by the Commissioner with requisite fees(10% of the amount in dispute)(notification as per 53rd GST Council Meeting)
(2) A hard copy of the application in FORM GST APL-03 shall be submitted in triplicate to the Appellate Authority and shall be accompanied by a certified copy of the decision or order appealed against along with the supporting documents within seven days of filing the application under sub-rule (1) and an appeal number shall be generated by the Appellate Authority or an officer authorised by him in this behalf.
| APPEAL LEVEL | SECTION OF ACT | ORDERS PASSED BY | APPEAL TO |
| FIRST | 107 | Adjudicating Authority | First Appellate Authority |
| SECOND | 109-110 | First Appellate Authority | Appellate Tribunal |
| SECOND | 111-116 | Appellate Tribunal | High Court |
| THIRD | 117-118 | High Court | Supreme Court |
WITHDRAWAL OF APPEAL:
At the 48th meeting of the GST Council, it was determined to offer the opportunity to withdraw a previously filed GST appeal. As per Rule 109C, the petitioner has the option to withdraw their appeal application at any time before the show-cause notice or the Section 107(11) order is issued, whichever comes first. Regarding appeals filed with Form GST APL-01 or Form GST APL-03, this is relevant. The appeal withdrawal application must be submitted using the updated Form GST APL-01/03W.
When the final acknowledgement in Form GST APL-02 has been sent, the appellate authority’s consent is needed to withdraw the related appeal. After the petitioner files the application for withdrawal of the appeal, the appellate authority has seven days to rule on it. An appellant may submit a new appeal within the time frames outlined in Section 107 following such withdrawal.
Steps of Appeal under GST
Step 1: First, go to the GST portal and register.
Step 2: Select My Applications under Services > User Services. Select the ‘Appeal to Appellate Authority’ application type from the ‘My Applications’ screen, then click ‘New Application.’ It will display the ‘GST APL-01-Appeal to Appellate Authority’ page.
Step 3: Enter the order number and select “Demand Order” as the order type. Press the “Search” button. You will be taken to the orders page.
Step 4: Choose one or more categories related to the disputed matter from the drop-down box and click “add.” There will be a list of cases shown. The taxpayer has the ability to modify the communication date and the dispute period.
Step 5: Click the ‘click here’ link on the order page to upload the annexure to GST APL-01. After downloading and editing the GST APL-01 template, save the file as “AplAnnexureTemplate.pdf” and upload it.
Step 6: Go to the order page and click the ‘Disputed amount/Payment information’ button to update the disputed amount and payment details. Sort the amount by tax head, late fee, or interest to enter the amount disputed. Demand produced and admitted amounts are automatically shown. Enter the pre-deposit percentage, which must be at least 10% of the amount being contested. The ‘Details of Payment necessary’ table is automatically filled in, and a lower percentage needs authority permission. For the quantity of demand accepted, enter the location of supply data. Select the payment option in the electronic ledger cash or ITC.
Step 7: Select the file to upload, give a document description, and attach any supporting documentation that may be required.
Step 8: Select the ‘Preview’ button to see a preview of the application. To confirm the details, download the PDF file.
Step 9: To continue with filing, check the declaration box, choose the authorised signatory, and enter the location. Proceed to file with DSC or EVC by clicking submit. A confirmation message will appear after the submission is successfully completed.
CONCLUSION:
These are the provisions relating to appeal under the Goods and Services Act.2017 for an aggrieved party in disputes.
This article is a part of Article Writing Competition 2025.
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