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APPEALS AND REVISION UNDER ‘SGST’ LAW

Goods and Services Tax - GST - By: - Mr. M. GOVINDARAJAN - Dated:- 15-11-2016 - The Model Goods and Services Tax Act, 2016 ( Act for short) provides separate provisions for filing appeals for CGST and SGST. There is no provision for filing appeal by the Department for SGST law against the order of adjudicating authority. Instead of it revisionary power is given to the Commissioner. Appeal by the assessee Section 79(1) provides that any person aggrieved by any decision or order passed against him .....

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irst Appellate Authority as an authority referred to in Section. In this case also, the Original Act or Rules is to mention who is the First Appellate Authority. Limitation Section 79(2) that every appeal shall be filed within three months from the date on which the decision or order sought to be appealed against is communicated to the person preferring the appeal. The First Appellate Authority may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appea .....

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y him; and a sum equal to 10% of the remaining amount in dispute arising from the said order, in relation to which the appeal has been filed. The Department is having right to apply to the First Appellate Authority for ordering a higher amount of pre deposit, not exceeding 50% of the amount in dispute, in a case which is considered by the Commissioner of GST to be a serious case . Serious case The explanation to Section 79 defines the term serious case as a case involving a disputed tax liabilit .....

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determined under Section 51 - Determination of tax not paid or short paid or erroneously refunded; Amount payable under the GST Credit Rules; Amount of fee levied or penalty imposed. Procedure The following is the procedure involved in disposing of the appeal by the First Appellate Authority- The First Appellate Authority shall given an opportunity to the appellant of being heard, if the appellant so desires; Adjournment - The First Appellate Authority may, if sufficient cause is shown at any s .....

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unds 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 reducing the amount of refund or input tax credit shall not be passed unless the appellant has been given a reasonable opportu .....

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pellate authority shall be in writing and shall state the points for determination, the decision thereon and the reasons for the decision; The First Appellate Authority shall, where it is possible to do so, hear and decide every appeal within a period of one year from the date on which it is filed.Where the issuance of order is stayed by an order of a Court or Tribunal, the period of such stay shall be excluded in computing the period of one year; The order of the First Appellate Authority shall .....

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ders passed by a GST Officer against which appeal cannot be filed. The said list is furnished as below- An order of the Commissioner or other competent authority for transfer of proceeding from one officer to another officer; An order pertaining to the seizure or retention of books of account, register and other documents; or An order sanctioning prosecution under the Act; or An order passed under Section 55. (Payment of tax in installments) Revision Section 80(1) provides that subject to Sectio .....

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ty of being heard and after making such further inquiry as may be necessary, pass such order, as he thinks just and proper, including enhancing or modifying or annulling the said decision or order. Section 80(2) provides that the Commissioner shall not exercise the revisionary powers in the following cases- the order has been subject to an appeal under- Section 79 (Appeal by assessee before First Appellate Authority); or Section 82 (Appeals before Tribunal);or Section 87 (Appeal to High Court) ; .....

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ribunal or as the case may be, the High Court is pending, the period spent between the date of the decision of the Appellate Tribunal and the date of the decision of the High Court, or as the case may be, the date of the decision of the High Court and the date of decision of Supreme Court, shall be excluded in computing the period. Section 80(6) provides that where the issuance of an order is stayed by the order of a Court or Tribunal, the period of such stay shall be excluded in computing the p .....

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uthority may be filed before the Appellate Tribunal constituted for this purpose. The Central Government shall, on the recommendation of the GST council constitute a National Goods and Services Tax Appellate Tribunal ( Tribunal for short). The features of this Tribunal are as follows- 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 Presiden .....

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ppeal where the tax or input credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined by such order is less than ₹ 1 lakh. Limitation period Section 82 (3) provides that every appeal shall be filed within three months from the date on which the order sought to be appealed against is communicated to the person preferring the appeal. Pre deposit Section 82 (7) provides that no appeal shall be filed unless the appellant has deposit .....

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ned 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 the GST Credit Rules; Amount of fee levied or penalty imposed. The Department is having the right to apply to the Appellate Tribunal for ordering a higher amount of pre-deposit, not exceeding 50% of the amount in the dispute after taking into account the amount deposited in the first appeal, in a case .....

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ding 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; The Tribunal may admit an appeal or permit the filing of memorandum of cross objections after the expiry of the limitation, if it is satisfied that there was sufficient cause for n .....

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