Appeals, Review and Revision in GST
Q 1. Whether any person aggrieved by any order or decision passed against him has the right to appeal?
Ans. Yes. Any person aggrieved by any order or decision
passed under the GST Act(s) has the right to appeal under
Section 107. It must be an order or decision passed by an
“adjudicating authority”.
However, some decisions or orders (as provided for in
Section 121) are not appealable.
Q 2. What is the time limit to file appeal to Appellate Authority (AA)?
Ans. For the aggrieved person, the time limit is fixed as
3 months from the date of communication of order or
decision. For the department (Revenue), the time limit is 6
months within which review proceedings have to be
completed and appeal filed before the AA
Q 3. Whether the appellate authority has any powers to condone the delay in filing appeal?
Ans. Yes. He can condone a delay of up to one month from
the end of the prescribed period of 3/6 months for filing
the appeal (3+1/6+1), provided there is “sufficient cause”
as laid down in the section 107(4).
Q 4. Whether the appellate authority has any powers to allow additional grounds not specified in the appeal memo?
Ans. Yes. He has the powers to allow additional grounds
if he is satisfied that the omission was not wilful or
unreasonable.
Q 5. The order passed by Appellate Authority has to be communicated to whom?
Ans. Appellate Authority has to communicate the copy of
order to the appellant, respondent and the adjudicating
authority with a copy to jurisdictional Commissioner of
CGST and SGST/UTGST.
Q 6. What is the amount of mandatory pre-deposit which should be made along with every appeal before Appellate Authority?
Ans. Full amount of tax, interest, fine, fee and penalty
arising from the impugned order as is admitted by the
appellant and a sum equal to 10% of remaining amount
of tax in dispute arising from the order in relation
to which appeal has been filed.
Q 7. Can the Department apply to AA for ordering a higher amount of pre-deposit?
Ans No
Q 8. What about the recovery of the balance amount?
Ans. On making the payment of pre-deposit as above, the
recovery of the balance amount shall be deemed to be
stayed, in terms of section 107(7)
Q 9. Whether in an appeal the AA can pass an order enhancing the quantum of duty/ fine/ penalty/ reduce the amount of refund/ITC from the one passed by the original authority?
Ans. The AA is empowered to pass an order enhancing the
fees or penalty or fine in lieu of confiscation or reducing
the amount of refund or input tax credit provided the
appellant has been given reasonable opportunity of
showing cause against the proposed detrimental order.
(First Proviso to Section 107(11)).
In so far as the question of enhancing the duty or deciding
wrong availment of ITC is concerned, the AA can do so
only after giving specific SCN to the appellant against the
proposed order and the order itself should be passed within
the time limit specified under Section 73 or Section
74.
(Second Proviso to Section 107(11)).
Q 10. Does the AA have the power to remand the case back to the adjudicating authority for whatever reasons?
Ans. No. Section 107(11) specifically states that the AA
shall, after making such inquiry as may be necessary, pass
such order, as he thinks just and proper, confirming,
modifying or annulling the decision or order appealed
against, but shall not refer the case back to the
authority that passed the decision or order.
Q 11. Can any CGST/SGST authority revise any order passed under the Act by his subordinates?
Ans. Section 2(99) of the Act defines “Revisional
Authority” as an authority appointed or authorised under
this Act for revision of decision or orders referred to in
section 108. [Section 108]]({cgst}108) of the Act authorizes such “revisional
authority” to call for and examine any order passed by his
subordinates and in case he considers the order of the
lower authority to be erroneous in so far as it is prejudicial
to revenue and is illegal or improper or has not taken into
account certain material facts, whether available at the
time of issuance of the said order or not or in consequence
of an observation by the Comptroller and Auditor General
of India, he may, if necessary, he can revise the order after
giving opportunity of being heard to the noticee.
Q 12. Can the “revisional authority” order for staying of operation of any order passed by his subordinates pending such revision?
Ans. Yes.
Q 13. Are there any fetters to the powers of “revisional authority” under GST to revise orders of subordinates?
Ans. Yes. The “revisional authority” shall not revise any
order if
(a) the order has been subject to an appeal under
section 107 or under section 112 or under
section 117 or
under section 118; or(b) the period specified under section 107(2) has not yet expired
or more than three years have expired after the passing of
the decision or order sought to be revised.(c) the order has already been taken up for revision
under this Section at any earlier stage.
Q 14. When the Tribunal is having powers to refuse to admit the appeal?
Ans. In cases where the appeal involves –
-
tax amount or input tax credit or
-
the difference in tax or the difference in input tax
credit involved or -
amount of fine, fees or amount of penalty
determined by such order,
does not exceed Rs 50,000/-, the Tribunal has discretion to
refuse to admit such appeal. (Section 112(2) of the Act)
Q 15. What is the time limit within which appeal has to be filed before the Tribunal?
Ans. The aggrieved person has to file appeal before
Tribunal within 3 months from the date of receipt of
the order appealed against. Department has to
complete review proceedings and file appeal within a
period of six months from the date of passing the order
under revision.
Q 16. Can the Tribunal condone delay in filing appeal before it beyond the period of 3/6 months? If so, till what time?
Ans. Yes, the Tribunal has powers to condone delay of a
further three months, beyond the period of 3/6 months
provided sufficient cause is shown by the appellant for
such delay.
Q 17. What is the time limit for filing memorandum of cross objections before Tribunal?
Ans. 45 days from the date of receipt of appeal.
Q 18. Whether interest becomes payable on refund of pre-deposit amount?
Ans. Yes. As per Section 115 of the Act, where an amount
deposited by the appellant under sub-section (6) of section
107 or under sub-section (8) of section 112 is required to
be refunded consequent to any order of the Appellate
Authority or of the Appellate Tribunal, as the case may be,
interest at the rate specified under section 56 shall be
payable in respect of such refund from the date of
payment of the amount till the date of refund of such
amount.
Q 19. An appeal from the order of Tribunal lies to which forum?
Ans. Appeal against orders passed by the State Bench or
Area Benches of the Tribunal lies to the High Court if the
High Court is satisfied that such an appeal involves a
substantial question of law. (Section 117(1)). However,
appeal against orders passed by the National Bench or
Regional Benches of the Tribunal lies to the Supreme
Court and not High Court. (Under section 109(5) of the
Act, only the National Bench or Regional Benches of the
Tribunal can decide appeals where one of the issues
involved relates to the place of supply.)
Q 20. What is the time limit for filing an appeal before the High Court?
Ans. 180 days from the date of receipt of the order
appealed against. However, the High Court has the
power to condone further delay on sufficient cause being
shown.
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