Under the Goods and Services Tax (GST) law in India, taxpayers have the right to appeal against any decision or order made by the GST authorities. There are two levels of appellate remedies available under GST law: First Appeal and Second Appeal. In this answer, we will focus on the First Appeal process.
First Appeal is the first level of appellate remedy available to a taxpayer in case they are aggrieved by any decision or order passed by the adjudicating authority under GST. The First Appeal process is governed by Section 107 of the Central Goods and Services Tax (CGST) Act, 2017.
Here are some key points to keep in mind about the First Appeal process:
Who can file a First Appeal?
1. Any taxpayer who is aggrieved by a decision or order made by the adjudicating authority can file a First Appeal. This includes registered taxpayers, unregistered persons, and persons who are required to deduct or collect tax under GST.
Time Limit for filing a First Appeal
2. A First Appeal must be filed within three months from the date of communication of the decision or order of the adjudicating authority. The time limit may be extended by an additional one month if the Commissioner is satisfied that the appellant was prevented from filing the appeal within the initial three-month period for a valid reason.
Form and manner of filing a First Appeal
3. A First Appeal must be filed in Form GST APL-01, along with the relevant documents and fees, as applicable. The appeal must be filed electronically on the GST portal.
Jurisdiction of the First Appellate Authority
4. The First Appellate Authority for a particular case is determined based on the jurisdiction of the adjudicating authority that passed the order or decision. The First Appellate Authority has the power to confirm, modify, or reverse the decision or order of the adjudicating authority.
Concluding the First Appeal process
5. Once the First Appellate Authority has passed an order on the appeal, the appellant must comply with the order within three months from the date of receipt of the order. If the appellant is not satisfied with the order of the First Appellate Authority, they can file a Second Appeal with the Appellate Tribunal.
Overall, the First Appeal process is an important recourse available to taxpayers who are aggrieved by any decision or order made by the adjudicating authority under GST. It is advisable for taxpayers to consult with a tax professional or refer to official government sources for the most up-to-date information on the First Appeal process and other aspects of the GST law.
If the appellant does not comply with the order of the First Appellate Authority within three months from the date of receipt of the order, the order may be enforced as if it were an order of a civil court. The concerned authorities may take steps to recover the amount due, which could include seizing and selling the appellant's assets to satisfy the outstanding tax liability.
In addition, the appellant may also be subject to penalties and interest charges for non-compliance. The amount of penalty may be up to 10% of the amount in question, subject to a minimum of Rs. 10,000. Interest may also be charged on the amount due at the prevailing rate.
It is important for appellants to comply with the order of the First Appellate Authority within the prescribed time limit to avoid such consequences. In case the appellant faces any genuine difficulty in complying with the order, they may request the concerned authorities for an extension of the time limit, providing valid reasons for the same.
Here are some frequently asked questions (FAQs) related to the First Appeal process under GST:
A: A First Appeal must be filed within three months from the date of communication of the decision or order of the adjudicating authority. The time limit may be extended by an additional one month if the Commissioner is satisfied that the appellant was prevented from filing the appeal within the initial three-month period for a valid reason.
A: Yes, even unregistered persons or persons required to deduct or collect tax under GST can file a First Appeal if they are aggrieved by a decision or order made by the adjudicating authority.
A: A First Appeal must be filed in Form GST APL-01, along with the relevant documents and fees, as applicable. The appeal must be filed electronically on the GST portal.
A: The First Appellate Authority for a particular case is determined based on the jurisdiction of the adjudicating authority that passed the order or decision. The First Appellate Authority has the power to confirm, modify, or reverse the decision or order of the adjudicating authority.
A: No, a person must first file a First Appeal with the First Appellate Authority before they can file a Second Appeal with the Appellate Tribunal.
A: If the appellant does not comply with the order of the First Appellate Authority within three months from the date of receipt of the order, the order may be enforced as if it were an order of a civil court. The appellant may also be subject to penalties and interest charges.
A: No, the First Appellate Authority cannot revise their own order. However, they can rectify any errors or omissions in the order within six months from the date of the order.
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