Overview of 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 level||Orders passed by….||Appeal to ——-||Sections of Act|
|1st||Adjudicating Authority||First Appellate Authority||107|
|2nd||First Appellate Authority||Appellate Tribunal||109,110|
|3rd||Appellate Tribunal||High Court||111-116|
|4th||High Court||Supreme Court||117-118|
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-
- a relative
- a regular employee
- a lawyer practising in any court in India
- any chartered accountant/cost accountant/company secretary, with a valid certificate of practice
- a retired officer of the Tax Department of any State Government or of the Excise Dept. whose rank was minimum Group-B gazetted officer
- any tax return preparer
Retired officers cannot appear in place of the concerned person within 1 year from the date of their retirement.