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Who can appeal to the Appellate Authority (AA) under GTS

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Online Process to file an Appeal against Demand Order in GST

Online Process to file an Appeal against Demand Order in GST in FORM GST APL-01

1. Who can file an appeal to the Appellate Authority?

Answer: Any taxpayer or an unregistered person aggrieved by any decision or order passed against him by an adjudicating authority, may appeal to the Appellate Authority, within three months from the date on which the said decision or order is communicated to such person.

2. What are the pre-conditions to file an appeal to the Appellate Authority?

Answer: Order must be passed by the adjudicating authority for the taxpayer or an unregistered person to file an appeal to the Appellate Authority.

3. From where can I file an appeal against Demand Order?

Answer: Navigate to Services > User Services > My Applications > Application Type as Appeal to Appellate Authority > NEW APPLICATION button. Select the Order Type as Demand Order from the drop-down list.

4. What are the various Appeal statuses?

Answer:

S.No.DescriptionStatus
1Appeal Form successfully filedAppeal Submitted
2Appeal Form successfully admittedAppeal admitted
3Appeal Form is RejectedAppeal Rejected
4When Hearing Notice is issuedHearing Notice issued
5When Counter Reply received against noticeCounter reply received
6When Show cause notice is issuedShow cause notice issued
7Appeal is confirmed/modified/rejectedAppeal order passed
8When hearing is adjourned and next date is issuedAdjournment granted
9When application is filed for RectificationRectification request received
10When application for Rectification is rejectedRectification request rejected
11Appeal is order is rectifiedRectification order passed

5. From where can I view submitted appeal against Demand Order?

Answer: Navigate to Services > User Services > My Applications > Application Type as Appeal to Appellate Authority > From and To Date > SEARCH button.

6. What will happen if do not file appeal within the prescribed period?   

Answer: The appellate authority may condone delay for a period of maximum of 1 month, if he is satisfied that the taxpayer was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months and allow it to be presented within a period of one month after the expiry date of filing appeal.

7. When will I get final acknowledgment of the appeal filed?

Answer: Once an appeal against a demand order is filed, an email and SMS is sent to the taxpayer (or an unregistered person, as the case may be) and Appellate Authority.

However, final acknowledgement of the appeal filed is issued, when after electronic filing of appeal, the documents as well as Appeal with verification part is submitted to the Appellate authority, within 7 days from the electronic filing. Thereafter the appeal documents are checked and if found in order, final acknowledgment is issued. The appeal shall be treated to be filed only when the final acknowledgement, indicating the appeal number is issued.

8. Is it necessary to deposit 10% of the disputed tax?

Answer: Minimum of 10% of the disputed tax needs to be paid as pre-deposit (as per law) before filing an appeal. Lower percentage may be declared after approval from the competent authorities.

9. Is it necessary for me to have a DSC for filing the appeal?

Answer: You can file the appeal either through DSC or EVC. DSC is mandatory for companies and LLPs.

10. Whether the balance disputed amount is stayed on filing Appeal?

Answer: Yes, if Appeal filed is admitted, the GST Portal flags the balance disputed amount as non-recoverable.

11. Is it required to provide place of supply wise details for filing the appeal?

Answer: If a taxpayer has admitted any amount related to IGST head, then place of supply is required to be mentioned in the Appeal application. You can add place of supply details for more than one State.

Step by step process to File an Appeal against Demand Order

How do I file an appeal against a Demand Order?

To file an appeal against a demand order, perform following steps:

1.  Access the http://www.gst.gov.in URL. The GST Home page is displayed.

2. Login to the GST Portal with valid credentials i.e. your User Id and Password.

A. Creating Appeal to Appellate Authority

3. Click the Services > User Services > My Applications command.

4. The My Applications page is displayed. Select the Application Type as Appeal to Appellate Authority from the drop-down list.

5. Click the NEW APPLICATION button.

The GST APL-01: Appeal to Appellate Authority page is displayed.

6. Select the Order Type as Demand Order from the drop-down list.

7. In the Order No field, enter the Order Number issued by adjudicating authority.

8. Click the SEARCH button.

9. The Order Details page is displayed.

10. Select the Category of the case under dispute from the drop-down list.

11. Click the ADD button.

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Note:

1. Date of Communication and Period of Dispute is displayed on the screen. However, you can edit the same.

2. You can add multiple line items from the Category of the case under dispute drop-down list by clicking the ADD button.

3. You can click the DELETE button to delete the details added.

B. Upload Annexure to GST APL-01

12. Click the click here link to download the Annexure to GST APL-01 Template.

13. The GST APL-01 Template is downloaded. Open the downloaded template.

14. Click the Enable Editing button.

15. Enter the details.

16. Once you have entered the details, click on the File button in top left corner.

17. Click the Save As button.

18. Now select the location to save the file and in the File Name list, type or select a name for the document.

19. In the Save as type list, select PDF.

20. Click the Save button.

Note: You should have a PDF reader installed on your computer to open the PDF file.

21. Click the Choose File button to upload the PDF.

Note: You can upload file with maximum size of upload as 5 MB.

22. Select the PDF file which was saved and click the Open button.

23. The PDF file is uploaded. You can click the DELETE button to delete the uploaded PDF file.

C. Disputed Amount/ Payment Details

24. Click the DISPUTED AMOUNT/PAYMENT DETAILS button to enter disputed amount and payment details.

25. The Disputed Amount/ Payment Details page is displayed.

26 (a). In the Amount under Dispute section, enter the amount which is under dispute. Amount under Dispute cannot be more than Amount of Demand Created.

26 (b). Use the scroll bar to view the Total Amount under dispute.

27 (a). Amount of Demand created and admitted is displayed in this section.

27 (b). Use the scroll bar to view the Total Amount of Demand created and admitted.

D. Pre-deposit % of disputed tax

Note: Pre-deposit % of disputed tax field will have 10% as default value. Minimum of 10% of the disputed amount needs to be paid as pre-deposit before filing an appeal. Lower percentage can be given here, if the same has been approved by the competent authorities.

Based on the percentage entered details of payment required, details of payment of admitted amount and pre-deposit and details of amount payable towards admitted amount and pre-deposit sections are auto-populated.

28. Click the Integrated Tax hyperlink to enter Place of Supply wise details. Enter the details and click the ADD button to enter another Place of Supply wise details.

29. Click the DONE button.

E. Utilize Cash/ ITC

30. Click the UTILIZE ITC/CASH button.

31. Liability, Cash Ledger Balance and Credit Ledger Balance details are displayed.

32 (a) Liability

The liability as on date are shown in below table.

32 (b) Cash Ledger Balance

The cash available as on date are shown in below table.

32 (c) Paid through Cash

Use the scroll bar to move to the right to enter the amount to be paid through cash against that liability.

32 (d) Credit Ledger Balance

The ITC available as on date are shown in below table.

32 (e) Paid through ITC

Use the scroll bar to move to the right to enter the amount to be paid through ITC against that liability.

Note: ITC can be adjusted against Tax liability only.

33. Once you have entered the amount, click the SET-OFF button.

34. A confirmation message is displayed. Click the OK button.

35. A success message is displayed. Payment Reference Number is displayed on the screen. Click the BACK button.

F. Add any Other Supporting Document

36. To upload any other supporting document, enter the document description and click the Choose File button.

Note:

  • Only PDF & JPEG file format is allowed.
  • Maximum file size for upload is 5MB.
  • Maximum 4 supporting documents can be attached in the application. The remaining documents can be handed over in hard copy

37. Select the file to be uploaded and click the Open button.

38. Click the ADD DOCUMENT button to add the uploaded supporting document.

39. The PDF file is uploaded. You can click the DELETE button to delete the uploaded PDF file.

G. Preview the Application and Proceed to File

40. To preview the Application before filing, Click the PREVIEW button.

41. The PDF file will be downloaded. Open the pdf file and check if all the details are correctly updated.

42. Select the Name of the Authorized Signatory from the drop-down list.

43. Enter the Place where application is filled.

44. Click the PROCEED TO FILE button.

45. Click the PROCEED button.

.

46. Click the SUBMIT WITH DSC or SUBMIT WITH EVC button.

In case of SUBMIT WITH DSC

a. Select the certificate and click the SIGN button.

In case of SUBMIT WITH EVC

a.  Enter the OTP sent on email and mobile number of the Authorized Signatory registered at the GST Portal and click the VERIFY button.

47. A confirmation message is displayed that form has been signed. You can click the DOWNLOAD button to download the acknowledgement receipt.

Once an appeal against a demand order is filed, an email and SMS is sent to the taxpayer (or an unregistered person, as the case may be) and Appellate Authority.

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Know all about Appeal Proceedings under GST

Know all about Appeal Proceedings under GST

Introduction

An appeal basically means applying to the higher court for reversing, changing or modifying the decision of a lower court. GST provisions can sometimes be complex considering it is an integrated tax on the supply of goods or services. GST law has provided a mechanism to simplify the process of appeal so that grievances are resolved effectively. Let us refer to this article to understand the appeal provisions covered under GST.

Who can appeal to the Appellate Authority (AA)?

A person, aggrieved by a decision or order passed against him by an adjudicating authority, can file an appeal to the AA. It is important to note that it is only the aggrieved person who can file the appeal. Also, the appeal must be against a decision or order passed under the Act.

Can the Commissioner appeal to the AA?

Yes, the Commissioner can appeal within 6 months from the date of order. The officer will examine the record of the order for its legality or propriety based on the appellant’s motion or on a request from the Commissioner. The Commissioner can then direct his subordinate officer to apply to the First Appellate Authority within 6 months from the date of the order.

Can an appeal to the AA be adjourned?

The First Appellate Authority may adjourn the hearing of the appeal (max 3 time) if there is sufficient cause. The reasons will be recorded in writing.

Are there any cases where an appeal cannot be sought?

No appeals whatsoever can be filed against the following orders:-

  1. Order directing transfer of proceedings from one officer to another officer
  2. Order pertaining to the seizure or retention of books of account, register and other documents
  3. Order sanctioning prosecution under the Act
  4. Order allowing payment of tax in installments

Can an authorized representative appear in court?

Any person required to appear before a GST Officer/First Appellate Authority/Appellate Tribunal 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-

  1. a relative
  2. a regular employee
  3. a lawyer practising in any court in India
  4. any chartered accountant/cost accountant/company secretary, with a valid certificate of practice
  5. a retired officer of the Tax Department of any State Government or of the Excise Dept whose rank was minimum Group-B gazetted officer.
  6. any tax return preparer

What is the time limit within which an application for appeal can be filed before the AA?

The time limit for the party to file an appeal before the AA is 3 months from the date of communication of the respective order.

Is any provision available if there is any delay for filing application of appeal to the AA?

AA may condone a delay of up to one month from the due date of filing appeal, if he is satisfied that there was sufficient cause for such delay.

Within how much time should an order of appeal be passed by the AA?

The law provides a time limit of 1 year from date of filing of appeal for the AA to decide the appeal.

What are the salient features of an order passed by AA?

  1. The AA can confirm, modify or annul the decision
  2. The AA cannot refer the case back to the authority
  3. Any order increasing any fee/penalty/fine or confiscating higher value goods or decreasing the refund or input tax credit (ITC) will be passed only after a reasonable opportunity of showing cause.
  4. Any order for payment of unpaid, short paid tax, wrong refunds or ITC wrongly availed will be passed only after the appellant is given show cause notice
  5. The order passed shall be communicated to the appellant and the adjudicating authority.
  6. A copy of the order will also be sent to the jurisdictional Commissioners of CGST and SGST.

Is any solution available to a person who is aggrieved with the order of the AA?

An appeal against the orders passed by the AA can be filed with the Tribunal by the aggrieved party.

The law envisages constitution of a two tier Tribunal:-

i. National/Regional Bench – If place of supply is one of the issues in dispute, then the National/Regional benches of the Tribunal will have jurisdiction to hear the appeal.

ii. State/Area Bench – If the dispute relates to issues other than the place of supply, then the State/Area Benches will have the jurisdiction to hear the appeal.

An appeal from the decision of the National Bench will lie directly to the Supreme Court and an appeal from the decision of the State Bench will lie to the jurisdictional High Court on substantial questions of law.

What do you mean by a memorandum of cross objections?

It is provided that on receipt of notice that an appeal has been filed (by the appellant), the party against whom the appeal has been preferred (respondent) file a memorandum of cross-objections against any part of the order appealed against within 45 days.

What is the time limit within which an application for appeal can be filed before the Tribunal?

Appeal to the Tribunal by the aggrieved person is to be filed within 3 months from the communication of the order under appeal.

Is any provision available if there is any delay for filing application of appeal to the Tribunal?

Tribunal has the power to condone delay of up to 3 months in case of appeals or 45 days in case of cross objections, beyond the mandatory period on being satisfied that there is sufficient cause for the delay.

Is there any monetary limit below which an appeal cannot be accepted?

The Tribunal has the discretion not to admit any appeal involving an amount of Rs. 50,000 or less.

What is the concept of pre deposit under appeal?

The GST law mandates some “pre-deposit” before an appeal can be heard so as to discourage frivolous appeals and also safeguard the interests of both the taxpayers and the revenue.

Amount of pre-deposit is to be as follows:-

Appeal BeforePre-deposit
AAFull amount of admitted tax, interest, fine, fee and penalty + 10% of the remaining amount of tax in dispute
TribunalFull amount of admitted tax, interest, fine, fee and penalty + 20% of the remaining amount of tax in dispute (this amount is in addition to the amount deposited before the AA)

Can an appeal be filed to the High Court?

  1. If aggrieved by any order passed by the State/Area Bench of the Tribunal may file an appeal to the High Court.
  2. High Court may admit such appeal if it is satisfied that the case involves a substantial question of law.
  3. The tribunal is the final authority, if the case involves a substantial question of fact.

What is the time limit within which an application for appeal can be filed before the Tribunal?

Appeal to the High Court by the aggrieved person is to be filed within 180 days from the communication of the order under appeal. HC has the power to condone delay on being satisfied of sufficient cause for the same.

Can an appeal be filed to the Supreme Court?

  1. Appeals to the Supreme Court can be filed from any judgment or order passed by the High Court.
  2. The High Court on its own motion or on an oral application made by or on behalf of the party aggrieved, immediately after passing of the judgment or order, certifies to be a fit for appeal to the Supreme Court.
  3. A (direct) appeal shall also lie to the Supreme Court from any orders passed by the National/Regional Bench of the Tribunal.

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