March 18, 2023
Riddhi Thakrar

Understanding the basics of GST appeals

Every legal appeal is an attempt to have a lower court's judgment overturned in a higher court. In the event of any legal difficulties, appeals are made. Any law, including tax laws, imposes obligations. These requirements often fall into one of two categories: tax-related or procedure-related. The tax officer confirms that the taxpayer has complied with these requirements (through audit, anti-evasion, examining etc.). Instances of genuine or perceived non-compliance do occur occasionally. If there is a persistent difference of opinion, a disagreement develops and must be settled.

A departmental official resolves this dispute initially by a quasi-judicial procedure that culminates in the issuance of an initial batch known by several titles, including assessment order, arbitration order, sequence, etc. The GST Act excludes the Commission, the First Appellate Tribunal, and the Appeal Court from the definition of "adjudicating authority," which is any entity with the authority to issue any order or judgment under this Act. Any judgment or order made pursuant to the Act is thus in a sense a "adjudication."

Understanding the appeals under GST

Should both CGST and SGST officials be consulted in every appeal?

No, according to the GST Act, both CGST and SGST/UTGST authorities have the authority to issue orders. A decision made under CGST will be regarded as applicable to SGST under the Act. However, if a CGST officer has made a decision, only CGST officials have the authority to appeal, review, revise, or correct the decision. Similar to the SGST, the proper SGST officer is the only one who may appeal, review, revise, or correct any order made by the SGST officer.

The deadline for submitting a GST appeal

A requester has three months after the day the contested order was communicated to submit an appeal with the adjudicating officer. If the Appellate Authority is convinced that there was a legitimate reason for the delay, they may also excuse it for a maximum of one month.

Norms for general GST appeals

All appeals must be filed using the appropriate paperwork and fees. Charge will be equal to the whole of the tax, plus, fines, penalties, and other costs related to the contested order, as acknowledged by the appellant, plus 10% of the amount in dispute. Fees are not charged in circumstances when an inspector or the Commissioners of GST appeals.

Can a designated agent show up in court?

Yes. Unless compelled to do so by the Act, any individual required to attend before a GST Officer, First Appellate Authority, or Appellate Tribunal may designate an authorization letter to appear on his or her behalf. A representative with authorization may be

1. an associate

2. a normal worker

3. a lawyer working in any Indian court

4. anyone with a current certificate of practice who is a chartered accountant, cost accountant, or company secretary

5. a retired officer with a least Group-B gazetted officer rank from the Tax Department of just about any State Government or the Excise Department, or any tax return preparer.

Within a year following their retirement, retired officers are not permitted to represent the concerned party.

In some circumstances, an appeal cannot be made which are

To control the appeals process and save needless legal costs, the Board or the State Government may, at the Council's advice, set monetary limitations for appealing by the GST inspector. Can an appeal be made against every decision? No. The following major decisions by a GST inspector cannot be appealed:

1. a directive to switch the officer handling the case's proceedings;

2. a command to seize or keep records, such as books of accounts;

3. An order authorizing enforcement of the Act; or

4. a ruling authorizing the installment tax payment and other amounts

Anyone who disagrees with a decision or order made against him under the GST may appeal it to the First Appellate Authority. If they disagree with the First Administrative Authority's ruling, they may bring an appeal with the National Appellate Tribunal, the High Court, and finally the Supreme Court.


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