Login

Tax Management India. Com
Law and Practice : Digital eBook
Research is most exciting & rewarding

Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes

TMI - e-Newsletter TaxTMI SEZ unit - Legal services - liability pay tax under... TaxTMI Constitutional Validity of Sections 2, 9, 12 and 18... TaxTMI Validity of impugned order u/s 73 of the CGST Act -... TaxTMI Scope and Interpretation of Contract - Seeking... TaxTMI Doctrine of Merger of High Court Decision with the... TaxTMI Release of seized goods - The appellants argued... TaxTMI Validity Of order passed without signed by the... TaxTMI Seeking renewal of registration of Goods Service... TaxTMI Rectification u/s 154 - The Assessee argued that... TaxTMI Seeking rectification in Form GSTR-1 - limitation... TaxTMI Penalty for Non-filing of monthly return - Seeking... TaxTMI Detention of the goods and vehicle - stock transfer... TaxTMI Additions on the basis of material seized during... TaxTMI Validity Of Order passed u/s 73 - Denial of ITC... TaxTMI Validity Of Order passed u/s 73 - cryptic order -... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

GST

Home Acts & Rules GST Draft-Bills-Reports FAQ on GST dated 21.9.2016 based on Draft Model GST Chapter 16 = Appeals, Review and Revision in GST Chapters List This

Appeals, Review and Revision in GST - FAQ on GST dated 21.9.2016 based on Draft Model GST

Chapter: 16
Appeals, Review and Revision in GST
Question 1	:	Whether any person aggrieved by any order or decision passed against him has the right to appeal?
Question 2	:	When Commissioner of CGST feels that the order passed is not legal and proper, whether he can revise the order himself?
Question 3	:	What is the time limit to file appeal to First Appellate Authority?
Question 4	:	Whether this time limit applies even for the departmental appeal/application filed consequent to order of Commissioner of CGST?
Question 5	:	Whether the first appellate authority has any powers to condone the delay in filing appeal?
Question 6	:	Whether the first appellate authority has any powers to allow additional grounds not specified in the appeal memo?
Question 7	:	The order passed by First Appellate Authority has to be communicated to whom?
Question 8	:	What is the amount of mandatory pre-deposit which should be made alongwith every appeal?
Question 9	:	What is the amount in dispute?
Question 10	:	Whether in an appeal the FAA can pass an order enhancing the quantum ofduty/fine/penalty/reduce the amount of refund/ITC from the one passed by the original authority?
Question 11	:	(only for SGST law) What is the provision relating to pre-deposit before filing appeal to file appeal to First Appellate Authority under SGST?
Question 12	:	(only for SGST law) What is the meaning of “serious case”?
Question 13	:	Can the Commissioner of SGST revise any order passed under the Act by his subordinates?
Question 14	:	Can the Commissioner of SGST order for staying of operation of any order passed by his subordinates pending such revision?
Question 15	:	Are there any fetters to the powers of Commissioner under SGST to revise orders of subordinates?
Question 16	:	When the Tribunal is having powers to refuse to admit the appeal?
Question 17	:	What is the time limit within which appeal has to be filed before the Tribunal?
Question 18	:	Can the Tribunal condone delay in filing appeal before it beyond the period of 3 months? If so till what time?
Question 19	:	What is the time limit for filing memorandum of cross objections before Tribunal?
Question 20	:	Bring out the differences in appeal (to Tribunal) provisions under CGST & SGST?
Question 21	:	Whether interest becomes payable on refund of pre-deposit amount?
Question 22	:	An appeal from the order of Tribunal lies to which forum?
Question 23	:	What is the time limit for filing an appeal before the High Court?

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

H: Validity of Service of notice u/s 74(5) instead of u/s 74(1) of CGST /...

H: Levy of penalty - the e-way bill had expired one hour fifteen minutes ...

H: Ex-parte order - Quantification of Liability - intention of evade GST ...

H: Calculation of Tax Liability based on subsequent years Balance Sheet -...

C: Limits for investment in debt and sale of Credit Default Swaps by Fore...

H: Validity of assessment orders - The High court examined the timeline o...

H: Levy of penalty u/s 271(1)(c) - The Tribunal found no justification fo...

H: Penalty proceedings u/s 270A - under reporting of the income - The Tri...

F: Sec 16(4) Reversal of ITC when 3B is filed belatedly

C: Framework for Category I and II Alternative Investment Funds (AIFs) to...

C: Flexibility to Alternative Investment Funds (AIFs) and their investors...

N: Securities Contracts (Regulation) (Stock Exchanges and Clearing Corpor...

N: Securities and Exchange Board of India (Research Analysts) (Amendment)...

N: Securities and Exchange Board of India (Investment Advisers) (Amendmen...

N: Appointment of Common Adjudicating Authority for the purpose of adjudi...

A: WRONG FIXATION OF FEES PAYABLE TO INTERIM RESOLUTION PROFESSIONAL

A: MANNER OF FILING APPEAL BY COMMISSIONER

A: Recovery proceedings not to be initiated against the former director o...

H: Penalty proceedings u/s. 271(1)(b) - non-compliance with the 3 notices...

H: Validity of reopening of assessment u/s 147 - Reason to believe - Addi...

H: Rejecting registration u/s 12A(1)(ac)(iii) - name mismatch between the...

H: Denial of benefit u/s 115BAA of reduced rate of tax @22% - Domestic Co...

H: Prohibition of Benami Transactions - Provisional attachment order was ...

H: Maintainability of Appeal - Appropriate forum - matter relates to the ...

H: Seeking amendment of bill of entry - The High Court acknowledged the o...

H: Request for conversion of free Shipping Bills into Drawback Shipping B...

A: A simplified GST guide designed for commission agents and brokers.

A: Delhi HC issued notice to decide on the taxability of providing corpor...

A: WAIVER OF INTREST UNDER SECTION 234A, 234B AND 234C OF INCOME TAX ACT, 1961

A: Rs. 3731 Crore Penalty Demand from the employees set aside