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Appeals to Appellate Tribunal Section 112 - GST Ready Reckoner - GSTExtract Appeals to Appellate Tribunal As per Section 112(1) (3) Which order against appeal could be preferred before the trinunal Incase Appeal filed by any person aggrived by the Order of Appellate Authority or Order of the review authority could prefer an appeal before the appealate tribunal in FORM GST APL-05 . In case appeal filed by the Department The Commissioner may, on his own motion, or upon request from the Commissioner of State tax or Commissioner of Union territory tax, call for and examine the record of any order passed by the Appellate Authority or the Revisional Authority under the CGST Act or the SGST/ UTGST Act for the purpose of satisfying himself as to the legality or propriety of the said order and may, by order, direct any officer subordinate to him to apply to the Appellate Tribunal in Form GST APL-07 , along with relevant documents either electronically. A certified copy of the decision or order appealed against shall be submitted within seven days of filing the application in Form GST APL- 07 and an appeal number shall be generated by the Registrar. Discretion to refuse to any appeal This statement is partially correct. As Per section 112(2) The Appellate Tribunal does have the power to refuse to admit an appeal, it cannot refuse to admit any appeal. It can refuse to admit an appeal where the tax or input tax credit involved or the difference in tax or the difference in input tax credit involved or the mount of fine , fees or penalty determined by such order does not exceed Rs. 50,000/-. Time Limit for filling appeal Section 112(1) /(3) / (6) Time limit for aggreieved Person within a period of 3 months from the date on which the order sought to be appealed against is communicated to the person preferring the appeal. Condone delay :- Appellate Tribunal is empowered to condone the delay in filing appeal by assessee for a further period of 3 months Time limit for Department within a period of six months from the date on which the said order has been passed for determination of such points arising out of the said order as may be specified by the Commissioner in his order. Condone Delay:- No powers have been granted to the Appellate Tribunal to condone the delay in filing appeal by the tax authoritie. File memorandum of cross objections and the time limit for filing memorandum of cross objections before Tribunal Memorandum of cross objections means, it is a tool to file an appeal at a later stage even though a decision not to file an appeal has been earlier taken and the time limit for filing such an appeal is already over, when the other party prefers an appeal in the case. Thus, in the event of an aggrieved person filing appeal, the respondent can also file memorandum of cross objections to be treated as appeal filed by him. As per section 112(5) of the CGST Act, 2017 , the party against whom the appeal has been filed in FORM GST APL -06 , may, notwithstanding that he may not have appealed against such order or any part thereof, file a memorandum of cross-objections, against any part of the order appealed against and such memorandum shall be disposed of by the Appellate Tribunal, as if it were an appeal presented within the prescribed time limit specified for filing appeal. Time limit for filling Cross objection within 45 days from the date of the receipt of notice of appeal Condone delay:- Appellate Tribunal is empowered to condone the delay in filing appeal by assessee for a further period of 45 days, if there was sufficient cause for not presenting within specified period. Pre-deposit requirements for an appeal to be heard by the Appellate Tribunal No appeal shall be filed under Section 112 (8) , unless the appellant file a appeal under section 112(1) has paid (a) in full , such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him , and (b) a sum equal to 20% of the remaining amount of tax in dispute , in addition to the amount paid under section 107(6) (amount of pre-deposit paid before the appellate authority), arising from the said order, in relation to which the appeal has been filed. This 20% shall be subject to a maximum limit of ₹ 100 crores (50 crore each under CGST and SGST) as per the CGST (Amendment) Act, 2018, however, the notification to bring the Act into effect is yet to be issued. No pre-deposit shall be payable in case of appeal filed by the tax authoritie Stay on balance dues (i) On payment of above amount (interest, tax, fine, fee, etc), the recovery proceedings for balance amount are stayed till the disposal of appeal. As per Section 112(10) Manner of filling appeal Before Appellate Tribunal [Read with rule 100 of CGST Rules ] Application of appeal fillied An appeal to the Appellate Tribunal under sub-section (1) of section 112 shall be filed along with the relevant documents either electronically or otherwise as may be notified by the Registrar, in FORM GST APL-05 , on the common portal and a provisional acknowledgement shall be issued to the appellant immediately. A memorandum of cross-objections to the Appellate Tribunal under sub-section (5) of section 112 shall be filed either electronically or otherwise as may be notified by the Registrar, in FORM GST APL-06 . The appeal and the memorandum of cross objections shall be signed in the manner specified in rule 26 CGST Rules . A certified copy of the decision or order appealed against along with fees shall be submitted to the Registrar within seven days of the filing of the appeal. Thereafter, a final acknowledgement indicating the appeal number shall be issued in Form GST APL-02 by the said authority. In such a situation, the appeal shall be deemed to be filed on the date on which the provisional acknowledgement stands issued. In case the certified copy is submitted after a period of 7 days, the date of filing of appeal shall be the date of submission of such copy. The appeal shall be considered as filed only when the final acknowledgement, indicating the appeal number is issued. Every appeal application must be accompanied with fees Every miscellaneous application shall be filed along with prescribed fees. The fees for filing and restoration of appeal shall be one thousand rupees for every one lakh rupees of tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined in the order appealed against , subject to maximum of twenty-five thousand rupees. There shall be no fee for application made before the Appellate Tribunal for rectification of errors. Notification Order No. 09/2019-Central Tax provides for the Period of limitation for filing of an appeal before the GST Tribunal
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