Procedure of GST Appeals to Appellate Tribunal

If you are a business owner or a startup founder in India, you are likely aware of the Goods and Services Tax (GST), which was introduced in the country in 2017. GST is a comprehensive tax that has replaced several other indirect taxes, and it is managed by the GST Council, which is comprised of representatives from both the central and state governments. While GST has simplified the tax system in many ways, it is still a complex tax, and businesses may find themselves facing issues related to GST from time to time.

If your business has any issues related to GST, you may be able to file an appeal with the Appellate Tribunal. The Appellate Tribunal is an independent body that has been established to hear appeals against decisions made by the GST authorities. In this article, we will discuss the procedure of GST appeals to the Appellate Tribunal and whether interest is payable on refund of fees.

Procedure of GST Appeals to Appellate Tribunal

The procedure of filing an appeal with the Appellate Tribunal is as follows:

1. The appeal must be filed within three months of the date of the order or decision of the GST authority.

2. The appeal must be filed in Form GST APL-05, which can be found on the GST portal. The form must be filled out completely and accurately, and any supporting documents must be attached.

3. The appeal must be filed electronically, either through the GST portal or through a facilitation center.

4. The appellant must pay the appropriate fee, which is Rs. 10,000 or 10% of the disputed amount, whichever is lower.

5. After the appeal is filed, the Appellate Tribunal will issue a notice to the respondent, who will have an opportunity to file a reply.

6. The Appellate Tribunal will then hear both sides and make a decision.

It is important to note that the Appellate Tribunal is the last administrative body in the GST hierarchy. If a party is dissatisfied with the decision of the Appellate Tribunal, they may file an appeal with the High Court or the Supreme Court.

Is Interest Payable on Refund of Fees?

One common question that businesses may have is whether interest is payable on refund of fees. According to Section 56(8) of the CGST Act, 2017, if an appeal is filed to the Appellate Tribunal and the final decision results in a refund of any fees paid, interest will be payable on such refund. The interest will be calculated at the rate specified under Section 56(1) of the CGST Act, 2017, which is 18% per annum.

However, it is important to note that interest will only be payable on the refund of fees if the appeal is filed to the Appellate Tribunal. If the appeal is filed to a higher court, such as the High Court or the Supreme Court, and the final decision results in a refund of fees, interest will not be payable.

Conclusion

If your business has any issues related to GST, it is important to understand the procedure of filing an appeal with the Appellate Tribunal. The procedure is relatively straightforward, but it is important to ensure that you file the appeal within the prescribed time limit and pay the appropriate fee. Additionally, if your appeal results in a refund of fees, you may be entitled to interest on such refund.

If you have any questions or concerns about the procedure of GST appeals or the refund of fees, it is recommended that you consult with a qualified GST professional.