TMI BlogAppeal to the Appellate Authority Section 107X X X X Extracts X X X X X X X X Extracts X X X X ..... in Rule 26. An appeal to the Appellate Authority may be filed manually in FORM GST APL-03, along with the relevant documents, only if- (i) the Commissioner has so notified, or (ii) the same cannot be filed electronically due to non-availability of the decision or order to be appealed against on the common portal, and in such case, a provisional acknowledgement shall be issued to the appellant immediately. The grounds of appeal and the form of verification as contained in FORM GST APL- 01 shall be signed in the manner specified in Rule 26 . Where the decision or order appealed against is uploaded on the common porta l, a final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al acknowledgement, indicating the appeal number is issued. Hence where certified copy is not submitted within 7 days, the date of submission of the same shall be the date of filing of appeal. Amnesty Scheme for filing of Appeal under GST [ Notification No. 53/2023 Central Tax dated 02.10.2023 ] Taxable persons who could not file an appeal against the order passed by the proper officer on or before the 31st day of March, 2023 under section 73 or 74 and the taxable persons whose appeal against the said order was rejected solely on the grounds that the said appeal was not filed within the time period specified in section 107 , as the class of persons (hereinafter referred to as the said person) who shall follow the followin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , a final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal: where the decision or order appealed against is not uploaded on the common portal, the appellant shall submit a self-certified copy of the said decision or order within a period of seven days from the date of filing of FORM GST APL-01 and a final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf, and the date of issue of the provisional acknowledgment shall be considere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellate authority in either of the above cases is empowered to condone the delay up to a period of 1 month. As Per Section 107(5) Appeal To be filed before commissioner Appeal (v) The Appeal has to be filed before the following authorities: Commissioner (Appeals) where such decision or order is passed by the Additional or Joint Commissioner; and the Additional Commissioner (Appeals) where such decision or order is passed by the Deputy or Assistant Commissioner or Superintendent. As per section 107(6) No appeal unless Dues are paid in full or 10% pre deposit is made in respect of disputed tax (vi) Appeal has to be filed in prescribed form and manner along with payment of: Amount of tax, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t any tax has not been paid or short paid or erroneously refunded or input tax credit is wrongly availed or utilized. As per section 107(13) Time limit for passing order / Fast track Hearing (xiv) Appellate authority has to hear and decide the appeal, wherever possible, within a period of 1 year from the date of filing. (xv) 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. (xvi) Appellate authority to communicate the copy of order to the appellant, the respondent, the adjudicating authority, Jurisdictional Commissioner of CGST, SGST and UTGST or an authority designated in their behalf. As Per Section 107(16) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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