GST Appeals
GST law recognizes that on any given set of facts and laws, there can be different opinions or viewpoints. Hence, it is likely that the taxpayer may or may not agree with the “adjudication order” so approve by the tax officer. In addition, it is equally possible that the Department may itself not be in agreement with the adjudication order. If we talk about some cases the statute provides further channels of GST appeals, to both sides.
Appellate Mechanism of GST Appeals
A person who is aggrieved by a decision or order passed against him by an adjudicating authority. Moreover, he or she can file an appeal to the Appellate Authority and if require further, to the higher authorities.
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After placing of service request, the tax experts from TaxHelpdesk will get in touch with the user within 24 working hours. If any document will be required by the user, then he shall intimate about the same by the concerned TaxHelpdesk expert. In addition, the document can be uploaded by the user in his account.
Hierarchy of GST Appeals
Note:
As per the Good and service tax Act, CGST & SGST/UTGST officers are both empower to pass orders as per the Act, an order pass under CGST will also be deemed to apply to SGST. However, if an officer under CGST pass an order, any appeal/review/ revision/rectification against the order will lie only with the officers of CGST. It is similar for SGST, for any order passed by the SGST officer. Keep in mind, the appeal/review/revision/rectification will lie with the proper officer of SGST only.
Instances where you can apply for GST Appeals
– Against order of refund
– Cancellation of registration
– Imposition of penalty
– Best judgment assessment
– Also, against any other decision or decision pass as per the GST Act.
Cases where GST appeals cannot applicable
How to file GST Appeals?
All appeals must be made in specific forms along with the fees. Fee will be – The full amount of tax, interest, fine, fee and penalty arising from the challenge the order. Even more, it is admit by appellant, AND –10% of the disputed amount in cases where an officer or the Commissioner of GST is appealing then fees will not be applicable.
FAQs
No. As per the GST Act, CGST & SGST/UTGST officers are both empower to pass orders as per the Act. Additionally, an order pass under CGST will also be deemed to apply to SGST. However, if an officer under CGST pass an order, any appeal/review/ revision/rectification against the order will lie only with the officers of CGST or SGST. For any order pass by the SGST officer the appeal/review/revision/rectification will lie with the proper officer of SGST only.
Yes, any person required to appear before a GST Officer/First Appellate Authority/Appellate Tribunal. In addition, it can assign an authorized representative to appear on his behalf, unless he is required by the Act to appear personally. An authorized representative can be a-
– relative
– regular employee
– lawyer practising in any court in India
-any chartered accountant/cost accountant/company secretary, with a valid certificate of practice
– Retired officer of the Tax Department of any State Government or of the Excise Dept whose rank was minimum Group-B gazetted officer any tax return prepare.
The time limit for the party to file an appeal it is before the Appellate Authority is 3 months from the date of communication of the impugned order. Furthermore, the Appellate Authority may condone a delay of up to one month. If he is satisfied that there was sufficient cause for such delay.
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