{"id":2959,"date":"2019-12-05T15:50:52","date_gmt":"2019-12-05T10:20:52","guid":{"rendered":"https:\/\/aktassociates.com\/blog\/?p=2959"},"modified":"2019-12-05T15:50:52","modified_gmt":"2019-12-05T10:20:52","slug":"appeal-to-first-appellate-authority","status":"publish","type":"post","link":"https:\/\/aktassociates.com\/blog\/appeal-to-first-appellate-authority\/","title":{"rendered":"Procedure of GST Appeal to First Appellate Authority"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_66_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >In this article, we will discuss about...<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1e73be;color:#1e73be\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1e73be;color:#1e73be\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/aktassociates.com\/blog\/appeal-to-first-appellate-authority\/#Introduction\" title=\"Introduction\">Introduction<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/aktassociates.com\/blog\/appeal-to-first-appellate-authority\/#The_time_limit_for_filing_the_1st_Appeal\" title=\"The time limit for filing the 1st Appeal\">The time limit for filing the 1st Appeal<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/aktassociates.com\/blog\/appeal-to-first-appellate-authority\/#The_form_used_to_file_the_appeal\" title=\"The form used to file the appeal\">The form used to file the appeal<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/aktassociates.com\/blog\/appeal-to-first-appellate-authority\/#Pre-deposit_Amount\" title=\"Pre-deposit Amount\">Pre-deposit Amount<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/aktassociates.com\/blog\/appeal-to-first-appellate-authority\/#Appeal_by_department\" title=\"Appeal by department\">Appeal by department<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/aktassociates.com\/blog\/appeal-to-first-appellate-authority\/#_The_time_limit_for_filing_of_the_appeal\" title=\"\u00a0The time limit for filing of the appeal\">\u00a0The time limit for filing of the appeal<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/aktassociates.com\/blog\/appeal-to-first-appellate-authority\/#The_form_used_to_file_an_appeal\" title=\"The form used to file an appeal\">The form used to file an appeal<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/aktassociates.com\/blog\/appeal-to-first-appellate-authority\/#Pre-deposit_Amount-2\" title=\"Pre-deposit Amount\">Pre-deposit Amount<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/aktassociates.com\/blog\/appeal-to-first-appellate-authority\/#Procedure_to_be_followed_by_the_appellate_authority_for_passing_the_orders\" title=\"Procedure to be followed by the appellate authority for passing the orders\u00a0\">Procedure to be followed by the appellate authority for passing the orders\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/aktassociates.com\/blog\/appeal-to-first-appellate-authority\/#The_time_limit_for_making_such_revision\" title=\"The time limit for making such revision\">The time limit for making such revision<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/aktassociates.com\/blog\/appeal-to-first-appellate-authority\/#Summary\" title=\"Summary\">Summary<\/a><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Introduction\"><\/span><b>Introduction<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Any person aggrieved with the decision of the adjudicating authority under GST law, then as per section 107 of the CGST Act, 2017, he has a right to file an appeal against such order to the first appellate authority. This article is all about the procedure to be followed by the appellant for filing an appeal to the first appellate authority.\u00a0<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-2981\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/time-limit-for-filing-of-appeal-3.png\" alt=\"time limit for filing of appeal \" width=\"700\" height=\"400\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/time-limit-for-filing-of-appeal-3.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/time-limit-for-filing-of-appeal-3-300x171.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/time-limit-for-filing-of-appeal-3-20x11.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"The_time_limit_for_filing_the_1st_Appeal\"><\/span><b>The time limit for filing the 1<\/b><b>st<\/b><b> Appeal<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">He can file the appeal within 3 months from the date of communication of the order of adjudicating authority which can be further extended by 1 month if there is a sufficient cause.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><strong>Note:<\/strong> Here time limit of 3 months has been defined because section 78 of the CGST Act, 2017 defines that where the order of demand has been passed under section 73 (under Bonafide cases) or section 74 (under Mala fide cases), the department gives 3 month time period to the assessee to deposit the demand amount or file an appeal otherwise recovery proceedings shall be initiated against such person.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"The_form_used_to_file_the_appeal\"><\/span><b>The form used to file the appeal<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">A person may file an appeal in form GST APL-1, which he can file electronically or otherwise.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Pre-deposit_Amount\"><\/span><b>Pre-deposit Amount<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The assessee is able to file the appeal only when he has deposited the following amount:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Tax amount along with the interest, penalty or fees, if any, relating to the demand which he has already been accepted<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">10% amount of Tax under the CGST Act, 2017 as per the order of adjudicating authority which has to be deposited maximum up to Rs.25 crore<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\"><strong>Note:<\/strong> Here we have explained the amount of pre-deposit under CGST Act, 2017, if he also wants to file appeal relating to the demand of SGST then the limit shall get double.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><strong>Note:<\/strong> The taxable person is not the only party who has the right for<a href=\"https:\/\/aktassociates.com\/blog\/queries-related-filing-of-appeal-to-cit-a\/\"> filing the appeal<\/a>, but the department can also file the appeal to the appellate authority.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Till now, we have discussed the points on behalf of the taxable person, now let&#8217;s understand these points on behalf of the department.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Appeal_by_department\"><\/span><b>Appeal by department<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">So, the commissioner, on its own motion or upon the request of any other officer subordinate to him, examines the records of the order of adjudicating authority. If he has a doubt on the legality or propriety of the order then he may direct any officer to file the appeal to first adjudicating authority.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"_The_time_limit_for_filing_of_the_appeal\"><\/span><b>\u00a0The time limit for filing of the appeal<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The appeal can be filed by the officer of a department within 6 months from the date of communication of order which can be further extended by 1 month if there is sufficient cause for delay.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"The_form_used_to_file_an_appeal\"><\/span><b>The form used to file an appeal<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Department officers can file an appeal in form GST APL-3, which he can file electronically or otherwise.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Pre-deposit_Amount-2\"><\/span><b>Pre-deposit Amount<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">There is no pre-deposit amount has been specified in the law where the appellant is department itself.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Procedure_to_be_followed_by_the_appellate_authority_for_passing_the_orders\"><\/span><b>Procedure to be followed by the appellate authority for passing the orders\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">We have discussed on the behalf of taxable person and department, now let\u2019s discuss on the behalf of the appellate authority<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Appellate Authority has the power to confirm or modify or annul the order of adjudicating authority but it cannot pass the order for referring back.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">It can increase the amount of penalty or fees or interest only after giving an opportunity of being heard to the assessee.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The Appellate Authority shall adjourn the hearing from time to time if there is a sufficient cause. However, the maximum adjournment is allowed 3 times to a party i.e. 3 times for appellant and 3 times to the respondent. The authority shall write the reason for an adjournment in writing.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The law provides an advisory time limit of 1 year within which the appellate authority should have to pass the order but this time limit is not mandatory. Also, the period of stay by order of court or tribunal shall be excluded in these time limits.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">After disposal of the case, the appellate authority shall communicate the order to the appellant, respondent and adjudicating authority.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The order passed by the appellate authority shall be final and binding on both parties.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The appellate authority may admit the additional grounds of appeal which was not mentioned in the grounds of appeal where such error or omission is not wilful or for fraudulent intention.\u00a0\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The GST law has been drafted very cleverly. Here even if you have the knowledge about this law then you know about how deep, the lawmaker has thought, while making these provisions.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If the department officer fails to file an appeal within a period of 6 months (Extension of 1 month), then also they have the power to make changes in the order of adjudicating authority and this can be done by the revisionary authority.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Revisionary Authority, on its own motion or on the request of Commissioner of <a href=\"https:\/\/aktassociates.com\/blog\/gst-types-igst-cgst-sgst-utgst\/\">CGST or SGST<\/a> examines the records of the order of adjudicating authority and found it be erroneous or illegal or improper or is of the opinion that all the material has not been taken into the account while giving the decision then such revisionary authority shall after giving an opportunity of being heard to the person and making further inquiry, pass such order as it deems fit including the order of increasing or decreasing penalty or interest or fees or annulling the order of adjudicating authority.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"The_time_limit_for_making_such_revision\"><\/span><b>The time limit for making such revision<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The revisionary authority may pass the order under section 108 of the CGST Act, 2017 if the time limit of 6 months plus 1 month with extension has been expired but the maximum time is 3 years within which the authority may pass the order.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Similar to the appellate authority, where the stay has been made by the court or tribunal then such period shall be excluded while calculating the period of 6 months or 3 years.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If the person has been aggrieved with the order of appellate authority or revisionary authority then he may file a further <a href=\"https:\/\/aktassociates.com\/blog\/filing-of-appeal-to-itat\/\">appeal to the appellate tribunal<\/a> and then high court and at last, at Supreme Court.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Summary\"><\/span><b>Summary<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Let me summarise the whole article into the tabular form:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>S. No.<\/b><\/td>\n<td><b>Particulars<\/b><\/td>\n<td><b>Appeal By Assessee<\/b><\/td>\n<td><b>Appeal by a department officer<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">The time limit for appeal<\/span><\/td>\n<td><span style=\"font-weight: 400;\">3 Months<\/span><\/td>\n<td><span style=\"font-weight: 400;\">6 Months<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Extension<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1 Month<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1 Month<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Form for appeal<\/span><\/td>\n<td><span style=\"font-weight: 400;\">GST APL-01<\/span><\/td>\n<td><span style=\"font-weight: 400;\">GST APL-03<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Pre-deposit<\/span><\/td>\n<td><span style=\"font-weight: 400;\">The whole amount admitted Plus 10% of tax of disputed amount which can be maximum up to Rs.25 crore under the CGST Act, 2017<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Nil<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Adjournment<\/span><\/td>\n<td><span style=\"font-weight: 400;\">3 Times<\/span><\/td>\n<td><span style=\"font-weight: 400;\">3 Times<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Other Points<\/span><\/td>\n<td><span style=\"font-weight: 400;\">NA<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Even after expiry of 6 months but before 3 years, department officer may request the revisionary authority to verify the geniuses of the order of Adjudicating authority<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Introduction Any person aggrieved with the decision of the adjudicating authority under GST law, then as per section 107 of &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"Procedure of GST Appeal to First Appellate Authority\" class=\"read-more button\" href=\"https:\/\/aktassociates.com\/blog\/appeal-to-first-appellate-authority\/#more-2959\">Read more<span class=\"screen-reader-text\">Procedure of GST Appeal to First Appellate Authority<\/span><\/a><\/p>\n","protected":false},"author":4,"featured_media":2982,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Procedure of GST Appeal to First Appellate 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