Basics of GST Appeals and Revisions

Basics of GST Appeals
Swarit Advisors
| Updated: Aug 29, 2017 | Category: GST

An appeal under GST law is the application made to the higher court by the aggrieved party for the reversal of the decision of the lower court. In this article, we will discuss the Basics of GST Appeals & Revisions.

  • An appeal arises due to a legal dispute between the two parties.
  • Tax laws impose obligations on the taxpayer which are basically tax-related and procedure-related. These taxpayers compliance carried out by the taxpayer are checked by the tax officer through audit examination, tax evasion. In these situations, there are the chances that views of the officer and taxpayer may differ due to which dispute arises which is required to be resolved.

There are four levels of appeals under GST:

  • The first level of appeal is against the order passed by the adjudicating authority to the First Appellate Authority under section 79.
  • The second level of appeal is against the order passed by the First Appellate Authority to the Appellate Tribunal under sections 82, 82, and section 84.
  • The third level of appeal is against the order of the Appellate Tribunal to the High Court under section 87.
  • The fourth level of appeal is against the order of the High court to the Supreme Court under section 88 and section 89.

General rules for filing GST appeals:

  • All the appeals shall be filed in the prescribed form along with the prescribed fees containing the full of tax liability interest, penalty fees for filing an appeal from the order which is challenged by the appellant.
  • The fees amount shall also include the 10% of the disputed amount. However, in certain cases where the disputed tax liability is more than 25 crores, the amount of pre-deposit may increase up to 25% of the disputed amount.
  • The fees are not payable if the application for appeal is made by the officer or commissioner of GST.

An appeal cannot be filed in the Certain Cases:

The Board or the State Government at the discretion or the recommendation of the Council fix the monetary limits for appeals by the GST officer to regulate the filing of appeals and to avoid unnecessary litigation expenses.

No appeal can be raised against the following decisions of the GST officer:

  • Order to transfer the proceeding from one officer to another officer
  • An order to seize the books of accounts
  • An order sanctioning prosecution under the Act.
  • An order allowing payment of tax.
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