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Home Acts & Rules GST Draft-Bills-Reports FAQ on GST (2nd Edition) dated 31.3.2017 Chapter 16 = Appeals, Review and Revision in GST Chapters List This

Appeals, Review and Revision in GST - FAQ on GST (2nd Edition) dated 31.3.2017

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	:	What is the time limit to file appeal to Appellate Authority (AA)?
Question 3	:	Whether the appellate authority has any powers to condone the delay in filing appeal?
Question 4	:	Whether the appellate authority has any powers to allow additional grounds not specified in the appeal memo?
Question 5	:	The order passed by Appellate Authority has to be communicated to whom?
Question 6	:	What is the amount of mandatory pre-deposit which should be made along with every appeal before Appellate Authority?
Question 7	:	Can the Department apply to AA for ordering a higher amount of pre-deposit?
Question 8	:	What about the recovery of the balance amount?
Question 9	:	Whether in an appeal the AA can pass an order enhancing the quantum of duty/ fine/ penalty/ reduce the amount of refund/ITC from the one passed by the original authority?
Question 10	:	Does the AA have the power to remand the case back to the adjudicating authority for whatever reasons?
Question 11	:	Can any CGST/SGST authority revis e any order passed under the Act by his subordinates?
Question 12	:	Can the “revisional authority” order for staying of operation of any order passed by his subordinates pending such revision?
Question 13	:	Are there any fetters to the powers of “revisional authority” under GST to revise orders of subordinates?
Question 14	:	When the Tribunal is having powers to refuse to admit the appeal?
Question 15	:	What is the time limit within which appeal has to be filed before the Tribunal?
Question 16	:	Can the Tribunal condone delay in filing appeal before it beyond the period of 3/6 months? If so, till what time?
Question 17	:	What is the time limit for filing memorandum of cross objections before Tribunal?
Question 18	:	Whether interest becomes payable on refund of pre-deposit amount?
Question 19	:	An appeal from the order of Tribunal lies to which forum?
Question 20	:	What is the time limit for filing an appeal before the High Court?

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