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Appeals to First Appellate Authority

Section 79 - Draft-Bills-Reports - APPEALS AND REVISION - Goods and Services Tax - Section 79 - CHAPTER-XVIII APPEALS AND REVISION (Sections 79, 80, 81, 82 and 83 shall be applicable for appeals under SGST Law. Sections 84 to 93 are common for CGST and SGST law) 79. (1) Any person aggrieved by any decision or order passed against him under this Act by an adjudicating authority, may appeal to the prescribed First Appellate Authority. (2) Every appeal under this section shall be filed within three .....

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manner. (4) No appeal shall be filed under sub-section (1) unless the appellant has deposited - (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 ten percent of the remaining amount in dispute arising from the said order, in relation to which the appeal has been filed. Explanation.- For the purposes of this sub-section, the expression amount in dispute shall include - i. amount determined un .....

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se of this proviso, the expression serious case shall mean a case involving a disputed tax liability of not less than Rupees Twenty Five Crores and where the Commissioner of GST is of the opinion (for reasons to be recorded in writing) that the department has a very good case against the taxpayer. (5) The First Appellate Authority shall give an opportunity to the appellant of being heard, if he so desires. (6) The First Appellate Authority may, if sufficient cause is shown at any stage of hearin .....

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ppeal was not wilful or unreasonable. (8) The First Appellate Authority shall, after making such further inquiry as may be necessary, pass such order, as he thinks just and proper, confirming, modifying or annulling the decision or order appealed against: Provided that an order enhancing any fee or penalty or fine in lieu of confiscation or confiscating goods of greater value or reducing the amount of refund or input tax credit shall not be passed unless the appellant has been given a reasonable .....

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