Under the GST law, both the taxpayer and the revenue authorities have the right to appeal against any decision made by the lower authorities. In theprevious article, we discussed the taxpayer's right to appeal under the GST law. In this answer, we will focus on the revenue's right to appeal and seek revision.
If the revenue authorities are not satisfied with the decision of the lower authority, they can file an appeal to the Appellate Authority within three months from the date of the order. The Appellate Authority can confirm, modify, or annul the decision of the lower authority.
If the revenue authorities are not satisfied with the decision of the Appellate Authority, they can file an appeal to the Appellate Tribunal within three months from the date of the order. The Appellate Tribunal can confirm, modify, or annul the decision of the lower authority or the Appellate Authority.
If the revenue authorities are not satisfied with the decision of the Appellate Tribunal, they can file an appeal to the High Court within 180 days from the date of the order. The High Court can hear appeals only on questions of law arising from such orders.
If the revenue authorities are not satisfied with the decision of the High Court, they can file an appeal to the Supreme Court within 90 days from the date of the order. The Supreme Court can hear appeals only on questions of law arising from such orders.
The Commissioner may call for and examine the record of any proceeding under the GST law and may, if necessary, revise any order passed by any lower authority. However, the revisional powers can be exercised only within one year from the date of the order.
It is important to note that while the revenue authorities have the right to appeal and seek revision under the GST law, they should exercise this right judiciously and not as a matter of course. Appeals and revisions should be made only in cases where the order passed by the lower authority is erroneous or prejudicial to the interests of the revenue.
Under the GST law, the first mechanism available to the taxpayer and the revenue authorities for appeal is to file an application/appeal to the Appellate Authority.
The following are the key points to note regarding this mechanism:
The Appellate Authority is a higher authority designated by the GST law to hear appeals against the orders passed by the lower authorities, such as the Assessing Officer, Adjudicating Authority, or the Revisional Authority.
An appeal can be filed within three months from the date of the order against which the appeal is being made. However, in certain cases, the Appellate Authority may condone the delay in filing the appeal if sufficient cause is shown.
The appeal is to be filed in Form GST APL-01, either electronically or manually, along with the supporting documents, such as the copy of the order against which the appeal is being made, the grounds of appeal, and any other relevant documents.
Once an appeal is filed, the Appellate Authority will issue a notice to the parties concerned to appear before it on a specified date and time. The Appellate Authority will then hear the parties and examine the evidence presented before it. Based on this, the Appellate Authority may pass an order either confirming, modifying, or annulling the order passed by the lower authority.
The Appellate Authority can enhance the tax liability of the taxpayer only if the taxpayer is given a reasonable opportunity of being heard.
The Appellate Authority must pass its order within six months from the date of filing of the appeal. However, in certain cases, the Appellate Authority may extend the time limit for passing the order by a further period of six months.
It is important to note that the Appellate Authority is an important mechanism for resolving disputes under the GST law. Taxpayers and revenue authorities can approach the Appellate Authority to challenge any order that they believe is erroneous or prejudicial to their interests. However, it is important to follow the procedures and comply with the requirements of the GST law when filing an appeal before the Appellate Authority.
Under the GST law, the second mechanism available to the revenue authorities for appeal is to seek revision of an order passed by a lower authority. The following are the key points to note regarding this mechanism:
The Commissioner or any officer authorized by the Commissioner can exercise the revisional powers under the GST law.
The revisional powers can be exercised only within one year from the date of the order passed by the lower authority.
The officer seeking revision must issue a notice to the person concerned, calling upon him to show cause why the order should not be revised. The notice must be issued within the time limit for exercising the revisional powers. The person concerned must be given an opportunity of being heard and may also produce additional evidence or documents in support of his case.
The following orders can be revised:
Any order passed by the Appellate Authority or the Revisional Authority.
Any decision or order passed by an officer subordinate to the officer exercising revisional powers.
The officer exercising the revisional powers must pass the order within one year from the date of the notice issued to the person concerned. However, in certain cases, the Commissioner may extend the time limit by a further period of six months.
The revisional powers can be exercised to correct any error apparent on the face of the record, or to examine the legality or propriety of any order passed by the lower authority.
It is important to note that the revisional powers under the GST law are to be exercised with care and caution. The power to revise an order is an extraordinary power and must be exercised only in cases where there is an error apparent on the face of the record or where the order passed by the lower authority is illegal or improper.
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