GST Act defines the expression “Adjudicating Authority” as the competent authority to pass any order or decision under the GST Act such as Appeals under GST. Still, it does not include the Board, the First Appellate Authority and the Appellate Tribunal. Thus, in a way, any decision or order passed under the Act is an act of “adjudication” authority. Some examples are: – the cancellation of registration, best judgment assessment, the decision on a refund claim, and the imposition of a penalty.
Any person who is not satisfied by any decision or order passed against him by any adjudicating authority related to matter concerning about GST, can file an appeal to the Appellate Authority. It is dynamic to note that it is only the aggrieved person who can present the petition. Similarly, the appeal should be in contradiction of any decision or order passed under the said Act. No appeals at all can be filed against the following orders –
- Any order of the Commissioner or competent authority authorized to direct transfer of proceedings from one officer to any other officer;
- Any order relating to the confiscation or retaining of any books of account, register and any other documents;
- Any order permitting prosecution under the Act;
- Any order passed under section 80 (payment of tax in instalments).
The time boundary for the party to file any appeal before the Appellate Authority is three calendar months after the date of announcement of the disputed order. But the Appellate Authority may overlook a delay of up to one month, if the person is satisfied with the reason was sufficient cause for such type delay.
Who has the right to appeal before the First Appellate Authority?
Any person who is unhappy with the order passed by the adjudicating authority can appeal within three months that can be extended up to a month, from the date of the passing of the direction in Form GST APL-01.
Can the Commissioner have the right to appeal to the First Appellate Authority?
Yes, the Commissioner can appeal within six months from the date of passing of the order. The officer has the right to scrutinize the record of the order for its legality or modesty based on the appellant’s gesture or on a request by the Commissioner. The Commissioner can directly coordinate with his subordinate officer to apply in the First Appellate Authority within six months from the date of passing of the order.
If the legal officer makes any claim to the First Appellate Authority then such claim will be handled as an appeal made against the order passed. Appellate Authority will then issue a final acknowledgement receipt with a no, in Form GST APL-02.
Whether any other grounds should be allowed in case of appeals under GST?
First Appellate Authority only allows any appellant to go into any ground of appeal which was not mentioned earlier in the appeals under GST only if they feel the error or omission was not willingly done.
Decision of the First Appellate Authority
First Appellate Authority will authorize, adapt or withdraw the decision but will not mention the case back to the appellate authority.
Negative impact of the order
Any order increasing any penalty or fine or fee or confiscating any higher value goods or decreasing the reimbursement or input tax credit shall be passed only after a rational opportunity of showing the cause. Any order related to payment of short-paid or unpaid tax or wrongful refund or input tax credit availed wrongly will be passed after the appellant is given a notice showing the cause.
Time limit for the decision
The order has to be approved within 1 year from the date of filing of the appeals in GST. If stay order is passed by the Court or Tribunal, the period of such stay should be omitted from the one-year period of the date of filing.
Announcement of the decision
The First Appellate Authority shall announce anything related to the passed order to the appellant and adjudicating authority related to the case. The copy of the order will be sent to the jurisdictional Commissioners of CGST and SGST respectively.
Duty of Revisional Authority
The Revisional Authority can examine the records of any proceeding on their own, or on request from the Commissioner of SGST or CGST. They will examine the annals if they consider that the decision by the subordinate officer is-
- Damaging to the interest of the revenue;
- Not taking into account certain;
- any observation was made by the Commissioner.
If they think it is essential, then they can pass the stay order for a time period as they believe to be fit. The concerned person will be given an opportunity of being heard first. Chief Commissioner or Commissioner can improve, modify or record the order passed.
When the revision will not be allowed?
The Chief Commissioner will not revise the order in following circumstances-
- The order passed was already in appeal;
- 6 months have not been passed from the date of order;
- Three years or more have been passed subsequently after the date of order;
- The order is already taken for revision by the competent authority.
Commissioner has the right to pass any order on any point that has not been elevated in any appeal with any order. The order should be passed before a year from the date of the order for appeal or before three years of the passing of the order for appeals under GST
If the distressed person is not happy with the decision of the First Appellate Authority, then they can file for appeal to the National Appellate Tribunal and after that to the High Court and then finally to the Supreme Court of India.
Is adjournment allowed in case of Appeals under GST?
The First Appellate Authority can suspend the hearing of the appeal if there is any sufficient cause or justified reason. The reasons have to be verified in writing and Adjournment will be allowed only three times.
Any person who is not satisfied by any decision or order passed against him by any adjudicating authority related to matter concerning about GST, can file an appeals under GST to the Appellate Authority. It is dynamic to note that it is only the aggrieved person who can present the petition. Similarly, the appeal should be in contradiction of any decision or order passed under the said Act. Our Corpbiz group should be at your help if you seek expert advice on any part related to GST Registration along with complete compliance of GST. We will help you make sure full compliance regarding all the requirements based on your anticipated activities, ensuring the productive and well-timed completion of your expectation.