Ans. Yes. Any person aggrieved by any order or decision passed against him has the right to appeal. It must be an order or decision passed by an “adjudicating authority”.
However, some decisions or orders (as provided for in Section 93) are not appealable.
Ans. No. The Commissioner of CGST cannot revise the order.
In the model law, for CGST and SGST, there are different
provisions in this regard. For CGST, as per Section 79(2), the
Commissioner of CGST if he finds an order or decision (passed
by an adjudicating authority) to be not legal or proper, can
pass an order setting out the points for determination where
he is of the view that the order is not legal and proper and
directing a GSTofficer sub-ordinate to him to file an application
to First Appellate Authority (FAA). Such application is then
treated by the FAA as if it were an appeal
Ans. The time limit is fixed as 3 months from the date of communication of order or decision
Ans. Yes. It applies even for such applications filed which are to be treated as appeal and all the provisions of appeal are made applicable for such application as well.
Ans. Yes. He can condone a delay of upto one month from the end of the prescribed period of 3 months for filing the appeal (3+1), provided there is “sufficient cause” as laid down in the proviso to section 79(4).
Ans. Yes. He has the powers to allow additional grounds if he is satisfied that the omission was not wilful or unreasonable
Ans. First appellate authority has to communicate the copy
of order to the appellant and the adjudicating authority with
a copy to jurisdictional Commissioner of CGST and SGST.
Ans. 10% of amount in dispute (however, for SGST, there are additional provisions for which the model law may be referred to, see question no 12 and 13).
Ans. As per explanation to Section 79(6) of MGL, the
expression “amount in dispute” shall include–
(i) amount determined under section 46 or 47 or 48 or 51;
(ii) amount payable under rule-------of the GST Credit Rules 201…; and
(iii) amount of fee levied or penalty imposed.
The FAA is empoweredto pass an order enhancing the fees or penalty or fine in lieu of confiscation or reducing the amount of refund or input tax credit provided the appellant has been given reasonable opportunity of showing cause against the proposed detrimental order. (First Proviso to Section 79(10)).
In so far as the question of enhancing the duty or deciding wrong availment of ITC is concerned, the FAA can do so only after giving specific SCN to the appellant against the proposed order and the order itself should be passed within the time limit specified under Section 51. (Second Proviso to Section 79(10).
10% of the amount in dispute has to paid before filing
appeal. This is common for both CGST and SGST. However,
for SGST, in addition to this 10%, the appellant has to also
pay “ in full, such part of the amount of tax, interest, fine,
fee and penalty arising from the impugned order, as is
admitted by him”
Further, if the Commissioner of SGST considers any case
to be a “serious case”, the departmental authority can
apply to the first Appellate Authority for ordering a higher
amount of pre-deposit not exceeding 50% of the amount in dispute
It is defined to mean a case involving a disputed tax liability of not less than Rs. 25 Crores and where the Commissioner of SGST is of the opinion (for reasons to be recorded in writing) that the department has a very good case against the taxpayer.
Ans. Yes. Section 80(1) of SGST Act authorises Commissioner to call for and examine any order passed by his subordinates and in case he considers the order of the lower authority to be erroneous in so far as it is prejudicial to revenue, he can revise the order after giving opportunity of being heard to the noticee.
Ans. Yes. The Commissioner shall not revise any order if (a) the order has been subject to an appeal under section 79 or under section 82 or under section 87 or under section 88; or
(b) more than three years have expired after the passing of the decision or order sought to be revised. For details of these and some other “fetters”, please refer to Section 80 of the MDL.
Ans. In cases where the appeal involves –
• tax amount or
• input tax credit or
• the difference in tax or
• the difference in input tax credit involved or
• amount of fine,
• amount of fees or
• amount of penalty ordered less than Rs. 1,00,000/-, the Tribunal has discretion to refuse to admit such appeal.(Section82(2) of MGL)
Ans. 3 months from the date of receipt of the order appealed against.
Ans. Yes the Tribunal has powers to condone delay of any period of time beyond the period of 3 months provided sufficient case is shown by the appellant for such delay.
Ans. 45 days from the date of receipt of appeal.
(i) The provisions under Section 82 of SGST Act for appeal by any person aggrieved by the order or decision passed against him by First Appellate Authority are essentially similar to provisions contained in Section 82 of CGST Act and discussions made therein are equally applicable to section 82 of SGST as well.
(ii) In addition to the above the provision of Section 82 of SGST Act also covers an appeal to be filed to Appellate Tribunal against the revisionary order passed by Commissioner.
(iii) However the provisions relating to appeal by the revenue against the order of first appellate authority as CGST Act is not provided in SGST Act since the revisionary powers (against the orders passed by the FAA, who in the states is likely to be “subordinate” to the Commissioner) is provided to Commissioner to SGST.
(iv) In addition, the person aggrieved under SGST Act has to pre-deposit full deposit of admitted tax, interest, fine, fee and penalty arising from the impugned order.
Ans. Yes. As per Section 85 of MGL Where an amount
deposited by the appellant under sub-section (6)/(4) of
section 79 or under sub-section (10)/(7) of section 82 is
required to be refunded consequent to any order of the
First Appellate Authority or of the Appellate Tribunal, as
the case may be, interest at the rate specified under section
39 shall be payable in respect of such refund from the date
of payment of the amount till the date of refund of such
Ans. High Court if the High Court is satisfied that such an appeal involves a substantial question of law. (Section 87(1)). However, if the order passed by the Tribunal relates to a matter where two or more States, or a State and Centre, have a difference of views regarding the treatment of a transaction(s) being intra-State or inter-State; or a matter where two or more States, or a State and Center, have a difference of views regarding place of supply, then appeal against such order shall lie to the Supreme Court and not High Court.
Ans. 180 days from the date of receipt of the order appealed against. However, the High Court has the power to condone further delay on sufficient cause being shown.