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GST Appeal Process


GST Appeal Process

In case of any dispute with respect to tax liability, penalty or an order passed by a GST Officer, taxpayers registered under GST have the option to appeal. In this article, we look at GST appeal process and different types of appellate authorities in detail.

GST Appellate Authority

The taxpayer should file the appeals under GST within a period of 3 months from the date of communication of order by the GST Officer. In the appeal, the taxpayer must duly sign the appeal and verification form of the verification and produce a hard copy of the appeal in triplicate together with a certified copy of the decision and file to the Appellate Authority within 7 days of filing the appeal electronically. While filing an appeal, the taxpayer should pay the GST tax, interest, fine and penalty as accepted and deposit a minimum of 10% of the remaining amount in a tax dispute. After filing the appeal, the Appellate Authority shall issue an acknowledgement in Form GST APL 02 indicating the appeal number.

After filing the appeal the GST Commissioner can file an application before the Appellate Authority within six months from the date of communication of decision or order in Form APL GST 03 electronically. In case of adjournments, the GST Commissioner may provide up to 3 adjournments to the concerned party on showing a reasonable cause and recorded in writing. On conclusion of the appeal process, the Appellate Authority will issue an order with a summary of the order in FORM GST APL-04 clearly indicating the final amount of demand confirmed.

Revisional Authority

The Revisional Authority can enforce to stay the operation of any decision or order if the concerned authority considers that such decision or order passed by any officer subordinate states incorrect information with the point of view of prejudicial to the interest of the revenue. After giving the concerned person an opportunity to explain the reasons and after making a further necessary inquiry, the Revisional Authority can pass an order within 3 years of passing an order, after applied to enhance the appeal.

GST Appellate Tribunal

The taxpayer can file the appeal to the Appellate Tribunal online, within three months of passing an order. The taxpayer must file the Appeal to Appellate Tribunal in Form GST APL 05 along with a fee of Rs.10,000 for every 1 lakh of tax amount in dispute.

Appellate Tribunal’s have the powers to refuse admission of appeal, wherein the disputed tax amount or input tax credit or the difference in tax or input tax credit involved or amount of fine, fees or penalty ordered does not exceed Rs.50,000.

In the appeal process, the taxpayer will not be allowed to produce any evidence which was not presented to the adjudicating authority or the Appellate Authority, unless:

  • The adjudicating authority or the Appellate Authority has refused to admit evidence, which ought to have been admitted; or
  • The appellant was prevented by sufficient cause from producing the evidence which he was called upon to produce by the adjudicating authority or, as the case may be, the Appellate Authority;
  • The appellant was prevented by sufficient cause from producing before the adjudicating authority or, as the case may be, the Appellate Authority any evidence which is relevant to any ground of appeal;
  • The adjudicating authority or, the Appellate Authority has made the order appealed against without giving sufficient opportunity to the appellant to adduce evidence relevant to any ground of appeal.

The Appellate Tribunal has powers to confirm, modify or annul a decision or order. The Appellate Tribunal also has the power to remand the case back to the appellate authority or the Revisional Authority or the original adjudicating authority.

Appeal to Courts

Taxpayers have the rights to appeal an order with the Courts. The High Court may approve the appeal if it regards the case involves a substantial question of law. However, if the National Bench or Regional Benches passes the order the individual may be able to file for the appeal with the High Court.

To file an appeal before the High Court, an appeal memorandum must be filed, precisely stating the substantial question of law involved, within 180 days from the date of receipt of order appealed against accompanied by the prescribed fee.

Taxpayers also have the rights to appeal with the Supreme Court in case of any judgement or order passed by National Bench, Regional Benches of Appellate Tribunal or High Court.