TMI BlogAppeals, Review and Revision in GSTX X X X Extracts X X X X X X X X Extracts X X X X ..... tion of order or decision. For the department (Revenue), the time limit is 6 months within which review proceedings have to be completed and appeal filed before the AA Q 3. Whether the appellate authority has any powers to condone the delay in filing appeal? Ans. Yes. He can condone a delay of up to one month from the end of the prescribed period of 3/6 months for filing the appeal (3+1/6+1), provided there is sufficient cause as laid down in the section 107(4). Q 4. Whether the appellate authority has any powers to allow additional grounds not specified in the appeal memo? Ans. Yes. He has the powers to allow additional grounds if he is satisfied that the omission was not willful or unreasonable. Q 5. The or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e duty or deciding wrong availment of ITC is concerned, the AA can do so only after giving specific SCN to the appellant against the proposed order and the order itself should be passed within the time limit specified under Section 73 or Section 74. (Second Proviso to Section 107(11)). Q 10. Does the AA have the power to remand the case back to the adjudicating authority for whatever reasons? Ans. No. Section 107(11) specifically states that the AA shall, after making such inquiry as may be necessary, pass such order, as he thinks just and proper, confirming, modifying or annulling the decision or order appealed against, but shall not refer the case back to the authority that passed the decision or order . Q 11. Can any C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he decision or order sought to be revised. (c) the order has already been taken up for revision under Section 108 at any earlier stage. (d) The order is an order in revision passed under Section 108(1) of the CGST Act, 2017. Q 14. When the Tribunal is having powers to refuse to admit the appeal? Ans. In cases where the appeal involves tax amount or input tax credit or the difference in tax or the difference in input tax credit involved or amount of fine, fees or amount of penalty determined by such order, does not exceed ₹ 50,000/-, the Tribunal has discretion to refuse to admit such appeal. (Section 112(2) of the Act) Q 15. What is the time limit within which appeal has to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the High Court if the High Court is satisfied that such an appeal involves a substantial question of law. (Section 117(1)). However, appeal against orders passed by the National Bench or Regional Benches of the Tribunal lies to the Supreme Court and not High Court. (Under section 109(5) of the Act, only the National Bench or Regional Benches of the Tribunal can decide appeals where one of the issues involved relates to the place of supply.) Q 20. What is the time limit for filing an appeal before the High Court? Ans. 180 days from the date of receipt of the order appealed against. However, the High Court has the power to condone further delay on sufficient cause being shown. Q 21. To whom shall an appeal against the order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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