APPEAL UNDER GST- APPEAL TO APPELATE AUTHORITY-BY SUDHIR HALAKHANDI

APPEAL UNDER GST- APPEAL TO APPELATE AUTHORITY 

PREFACE TO THE ARTICLE 

Any taxpayer or an unregistered person aggrieved by any decision or order passed against him by an adjudicating authority, may appeal to the Appellate Authority, within three months from the date on which the said decision or order is communicated to such person. Now orders are coming from the GST department in large number hence the Appeal and the procedure of filing the appeal is a very important subject. Here we are studying the whole provisions of filing the appeal to appellate authority and procedure of filing of an appeal. The provisions are given in Section 107 of the CGST Act, and rules of the same are given in Rule 108 and 109 of the CGST rules 2017. The relevant Forms are APL-01, 

INTRODUCTION In the GST regime, the government has provided a robust mechanism for redressal of grievances of taxpayers through the appeal process. Under the GST law, any taxpayer who disagrees with the decision or order passed by an adjudicating authority can file an appeal to the Appellate Authority. This article provides an overview of the appeal process under the GST law, including the relevant provisions, rules, and forms.

WHO CAN FILE AN APPEAL? Any taxpayer or an unregistered person aggrieved by any decision or order passed against him by an adjudicating authority can file an appeal to the Appellate Authority. The appeal should be filed within three months from the date on which the said decision or order is communicated to such person.

APPELLATE AUTHORITY The Appellate Authority is an authority appointed by the government for hearing appeals filed against the decision or order passed by the adjudicating authority. The Appellate Authority has the power to examine the legality and validity of the decision or order passed by the adjudicating authority and pass an appropriate order on the appeal filed by the taxpayer.

PROCEDURE FOR FILING AN APPEAL The procedure for filing an appeal is as follows:

1. The taxpayer or an unregistered person should file an appeal in Form APL-01, along with a certified copy of the order against which the appeal is being filed.

2. The appeal should be filed within three months from the date on which the said decision or order is communicated to such person.

3. The taxpayer or an unregistered person should submit the appeal along with the necessary documents and fees to the Appellate Authority.

4. After the appeal is filed, the Appellate Authority will issue a notice to the taxpayer or an unregistered person against whom the appeal has been filed, informing him of the date and time of the hearing.

5. The taxpayer or an unregistered person should appear before the Appellate Authority on the date and time mentioned in the notice and present his case.

6. The Appellate Authority will examine the appeal and may call for additional information or documents from the taxpayer or an unregistered person.

7. After considering all the facts and documents presented, the Appellate Authority will pass an appropriate order, either upholding or setting aside the order passed by the adjudicating authority.

FORMS USED FOR APPEAL The following forms are used for the appeal process:

1. APL-01: This form is used for filing the appeal.

2. APL-02: This form is used for filing the reply to the appeal.

3. APL-03: This form is used for filing a cross-objection.

4. APL-04: This form is used for filing an application for rectification of an order passed by the Appellate Authority.

CONCLUSION The appeal process under the GST law provides an effective mechanism for redressal of grievances of taxpayers. The taxpayer or an unregistered person aggrieved by any decision or order passed against him by an adjudicating authority can file an appeal to the Appellate Authority, and the Appellate Authority has the power to examine the legality and validity of the decision or order passed by the adjudicating authority and pass an appropriate order on the appeal filed by the taxpayer. The taxpayer or an unregistered person should follow the prescribed procedure for filing an