Appeals And Revision

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Appeals And Revision

An appeals And Revision Under Income tax law  is an application to a higher court for a reversal of the decision of a lower court. Appeals arise when there are any legal disputes.

Steps of appeals under GST

Appeal levelOrders passed byAppeal toSections of Act
1stAdjudicating AuthorityFirst Appellate Authority107
2ndFirst Appellate AuthorityAppellate Tribunal109,110
3rdAppellate TribunalHigh Court111-116
4thHigh CourtSupreme Court117-118

General rules for filing GST appeals

All appeals must be made in prescribed forms along with the required fees. Fee will be – The full amount of tax, interest, fine, fee and penalty arising from the challenged order, as admitted by appellant, AND –10% of the disputed amount In cases where an officer or the Commissioner of GST is appealing then fees will not be applicable.

Can an authorized representative appear in court?

Yes. Any person required to appear before a GST Officer/First Appellate Authority/Appellate Tribunal can assign an authorized representative to appear on his behalf, unless he is required by the Act to appear personally. An authorized representative can be-

Retired officers cannot appear in place of the concerned person within 1 year from the date of their retirement.

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