1. APPEALS UNDER GST ()
CA.Cyrjoe V J

2. GST APPELLATE AUTHORITY
Appeals is to be filed within a period of 3 months from the date of communication of order by the GST Officer
In the appeal, the grounds of appeal and form of verification must be duly signed by the taxpayer [FORM GST APL-01 ]
Hard copy of the appeal in triplicate together with a certified copy of the decision is to be filed before the Appellate Authority within 7 days of filing the appeal electronically.

3. GST APPELLATE AUTHORITY
While filing an appeal, taxpayer would be required to pay the GST tax, interest, fine and penalty as accepted and deposit a minimum of 10% of the remaining amount in tax dispute
Once the appeal is filed, an acknowledgement indicating the appeal number will be issued in Form GST APL 02.

4. GST APPELLATE AUTHORITY
Once an appeal is filed, 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.
A maximum of 3 adjournments will be granted to a party on showing reasonable cause to be recorded in writing.

5. GST APPELLATE AUTHORITY
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.

6. GST RIVISIONAL AUTHORITY
Revisional authority has the powers to stay the operation of any decision or order if he considers that such decision or order passed by any officer subordinate to him is erroneous in so far as it is prejudicial to the interest of the revenue.
After giving the concerned person an opportunity of being heard and after making further necessary inquiry, the Revisional Authority can pass an order within 3 years of passing an order, which was appealed to be enhanced, modified or annulled.

7. GST RIVISIONAL AUTHORITY
Revisonal authority will not have the power to pass an order if appeal is filed or period of six month is not expired or period of three year has been expired or revisionary order has been already passed.

8. GST APPELLATE TRIBUNAL
An appeal to the Appellate Tribunal can be filed online, within three months of passing an order. Appeal to Appellate Tribunal must be filed 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.

9. GST APPELLATE TRIBUNAL
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.

10. STEPS OF APPEALS UNDER GST
Appeal Level
Orders passed by
Appeal to
Sections of Act
1st
Adjudicating Authority
First Appellate Authority
107
2nd
First Appellate Authority
Appellate Tribunal
109,110
3rd
Appellate Tribunal
High Court
4th
High Court
Supreme Court

11. Thank You