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APPEALS UNDER CGST LAW

Goods and Services Tax - GST - By: - Mr.M. GOVINDARAJAN - Dated:- 12-11-2016 - The Model Goods and Services Tax Act, 2016 ( Act for short) provides for appeals, revisions. Different procedures have been given in respect of CGST as well as SGST. In this article the provisions relating to appeals under the Act in respect of CGST will be discussed. Appeal by assessee Section 79(1) provides that any person aggrieved by any decision or order passed against him under this Act by an adjudicating autho .....

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rred to in Section. In this case also, the Original Act or Rules is to mention who is the First Appellate Authority. Appeal by Department Section 79(2) provides that the Commissioner of GST may, of his own motion, call for and examine the records of any proceedings in which the adjudicating authority has passed any decision or order under this Act, for the purpose of satisfying himself as to the legality or propriety of the said decision or order and may, by order, direct any GST Officer subordi .....

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to condone the delay for a further period of one month if he is satisfied that the appellant is prevented by sufficient cause from presenting the appeal within the limitation period. Form for appeal Section 79(5) provides that every appeal shall be in the prescribed form and shall be verified in the prescribed manner. Pre deposit Section 79(6) provides that no appeal shall be filed unless the appellant has deposited a sum equal to 10% of the amount in dispute (not penalty) arising from the said .....

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Rules; Amount of fee levied or penalty imposed. Procedure The following is the procedure involved in disposal of the first appeal by the First Appellate Authority- The application made under Section 79(3) of the Act by the authorized officer on the order of Commissioner of GST shall be dealt with by the First Appellate Authority as if it were an appeal made against the decision or order of the Adjudicating Authority; The First Appellate Authority shall given an opportunity to the appellant of b .....

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o any ground of appeal not specified in the grounds of appeal, if he is satisfied that the omission of that ground from the grounds of appeal was not willful or unreasonable; 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; An order enhancing any fee or penalty or fine in lieu of confiscation or confiscating goods of greater value or .....

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against the proposed order and the order is passed within the time limit specified under Section 51; The order of appeal shall be in writing and shall state the points of determination, the decision thereon and the reasons for such decisions; The appeal is to be disposed within a period of one year from the date on which it is filed; If the order is stayed by an order of Court or Tribunal the period of such stay shall be excluded in computing the period of one year; The order shall be communica .....

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s- The Tribunal shall be headed by a National President; The Tribunal shall have one branch for each State, which shall be called as the State GST Tribunal; Every State GST Tribunal shall be headed by a State President; Every State GST Tribunal shall consist of as many members (judicial), Members (Technical - CGST) and Members (Technical - SGST) as may be prescribed, to discharge the duties conferred by this Act; The qualifications, eligibility conditions and the manner of selection and appointm .....

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purposes of filing appeals against the order of the First Appellate Authority. Every such Committee shall consist of two designated officers of GST. If the Committee is of the opinion that an order passed by the First Appellate Authority is not legal or proper, direct any GST officer authorized by it in this behalf to apply to the Appellate Tribunal for the determination of such points arising out of the order of the First Appellate Authority as may be specified by the Committee in its order. I .....

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sing from the order, in relation to which the appeal has been failed. Amount in dispute The expression amount in dispute shall include- Amount determined under Section 46 - Assessment of non filers of returns; or Amount determined under Section 47 - Assessment of unregistered persons; or Amount determined under Section 48 - Summary assessment in certain special cases; or Amount determined under Section 51 - Determination of tax not paid or short paid or erroneously refunded; Amount payable under .....

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on the appeal or a memorandum of cross examination filed by the Department; On receipt of notice of appeal, the party against whom the appeal has been preferred may, notwithstanding that he may not have appealed against such an order or part thereof, file, within 45 days of the receipt of notice, a memorandum of cross-objections, verified in the prescribed manner, against any part of the order appealed against and such memorandum shall be disposed of by the Tribunal, as if it were an appeal; Th .....

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