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Appeal against GST order

The appeal before the GST Appellate Authority

The goods and service tax (GST) was adopted in India to ensure a smooth movement of goods both within and between states, to reduce corruption, and to facilitate effective revenue collection. It is a tax with a destination. We must adhere to the severe compliance regulations. Since everything is tracked and documented, it is the taxpayers' responsibility to preserve the information and make accurate declarations. The taxpayer has the right to appeal if there is a disagreement over the tax liability, penalty, or decision made by the GST Officer.

Requirements imposed by the tax laws fall essentially into two categories: tax-related obligations and procedure-related obligations. Conflicts between compliance and tax evasions do arise occasionally. The GST officer settles the initial argument in such a situation. An appeal is submitted to the GST First Appellate Authority if the person is dissatisfied with the order.

Appellate Authority for GST

If a person disagrees with the GST Officer's or the adjudicating officer's decision, they may further appeal the decision to the First Appellate Authority. It can be submitted three months after the GST Officer's communication of the order.

Appeals

The taxpayers have access to a four-level appeals mechanism-

Fees

The minimum fees must be paid, and appeals must be submitted using the required forms. The charge should be 10% of the disputed sum plus 100% of any tax, interest, fees, or penalties related to the challenged order. In cases where the contested tax amount exceeds Rs. 25 Crore, the 10% might rise to a maximum of 25%. Prepayment of fees is not necessary if the appeal is being filed by the Commissioner of GST or another officer.

Who is qualified to appeal a decision to the appellate authority?

The Appellate Authority accepts appeals from the following parties-

  • Dissatisfied with the decision made by the deciding authority under section 107 (1).
  • Department as defined by Section 107 (2).
  • However, some rulings are not appealable in accordance with Section 121.

The deadline for filing an appeal against a GST order

  • In the event of an appeal by an individual, the prescribed Appellate Authority must be contacted within three months after the date the GST officer's order was communicated.
  • If the Department of Revenue files an appeal, the appeal must be filed within six months of the date the order was communicated.
  • Any subordinate officer may be instructed to apply to the Appellate Authority within six months of the order if the Commissioner of the CGST/SGST believes the order passed by the adjudicating authority is not satisfactory, i.e., it is not lawful and legitimate.

Condoning a delay

    If the parties provide sufficient justification for the delay, the Appellate Authority may excuse a delay from the deadline for filing an application of up to one month.
  • Form GST APL-01- for the Assessee
  • Form GST APL-03- for the department's

Appeals process

    The required paperwork for filing a cybercrime complaint is listed below-
    For individual cases
  • Applications must be submitted in GST Form within three months of the notification of the order, accompanied with proof of the grounds for appeal (included within seven days of appeal filing), a form of verifications, a certified copy of the demand order, and a copy of the challan for the pre-deposit.
  • An appeal may be submitted offline or electronically.
  • Following submission, a preliminary Statement is issued.

  • A final acknowledgment is given under GST APL-02.
  • The appeal is assumed to have been submitted following the GST APL-02 final Acknowledgments.

  • For department cases
  • Applications must be submitted within six months of the day the order in GST APL-03 was communicated, along with any supporting paperwork (such as a statement of the appeal's grounds, a form of verifications, and a certified copy of the demand order), within seven days of the appeal's filing.
  • It is possible to accomplish it both online and offline.
  • An appeal number will then be generated.

Adjournments

If there is a good enough reason for the hearing to be delayed, the First Appellate Authority may adjourn it. Only three times can it be approved.

The deadline for making a decision

After submitting an appeal, the decision must be rendered within a year. Additionally, the time of the stay will not apply if the order is suspended.

Payment

    Before submitting an appeal to the First Appellate authority, payments must be made. If the appellant has not made a deposit, the appeal cannot be filed.
  • The tax, interest, cost, and penalty that are associated with the contested order.
  • 10% of the remaining tax liability that is contested

The First Appellate Authority's order

  • If the First Appellate Authority believes the omission was not made voluntarily, it may permit the appellant to add grounds for appeal that were not originally included in the appeal.
  • The First Appellate Authority has the authority to uphold, amend, or reverse the order, but it is not permitted to send the matter back to the original authority.
  • The taxpayer will be notified and given the chance to appear before such an order is made if the first appellate authority's ruling results in an increase in fee or penalty or causes the input tax credit to be reduced.
  • After delivering the taxpayer a show-cause notice, the First Appellate Authority may also raise the tax or order them to pay back an incorrectly claimed input tax credit. This directive must be issued within the time frame outlined in Sections 73 or 74.
  • The order must be in writing and include all pertinent information, the decision, and the reasoning behind it.

Using Estabizz’s services to file an appeal to the GST Appellate Authority

  • After you submit a question, a representative from our company will contact you and assign a lawyer to your case.
  • Our advocate will get in touch with you, go over the entire process with you, and comprehend the specifics of your case.
  • The advocate will write an appeal when the goals are stated.
  • An appeal will be submitted after it has been prepared.
  • There will be an initiation of legal action.

Why should you choose Estabizz?

  • Free advice for inquiries
  • Known legal authorities within your grasp
  • Complete services
  • Assistance with appeal filing
  • We will continue to support you and be at your disposal for the duration of the case.

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