Section 112 of GST – Appeals to Appellate Tribunal

Section 112 of GST – Appeals to Appellate Tribunal. In this GST Section you may find all details for Appeals to Appellate Tribunal as per GST Act 2017Detailed Analysis of GST Section 112 of GST Act 2017. We Provide Complete Details for All GST Section’s and In this article you may find all details for GST Section 112.Check Section Wise Analysis of GST Model Law, Chapter Wise Analysis of GST All Sections. in this article you may find complete details regarding Section 112 of GST Model Law – Appeals to Appellate Tribunal, gst all sections and definitionsNow Check more details from below…..

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Section 112 of GST – Appeals to Appellate Tribunal

Statutory Provisions

1) Any person aggrieved by an order passed against him under section 107 or section 108 of this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may appeal to the Appellate Tribunal against such order within three months from the date on which the order sought to be appealed against is communicated to the person preferring the appeal.

(2) The Appellate Tribunal may, in its discretion, refuse to admit any such appeal where the tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined by such order, does not exceed fifty thousand rupees.

(3) The Commissioner may, on his own motion, or upon request from the Commissioner of State tax or Commissioner of Union territory tax, call for and examine the record of any order passed by the Appellate Authority or the Revisional Authority under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act for the purpose of satisfying himself as to the legality or propriety of the said order and may, by order, direct any officer subordinate to him to apply to the Appellate Tribunal within six months from the date on which the said order has been passed for determination of such points arising out of the said order as may be specified by the Commissioner in his order.

(4) Where in pursuance of an order under sub-section (3) the authorised officer makes an application to the Appellate Tribunal, such application shall be dealt with by the Appellate Tribunal as if it were an appeal made against the order under sub-section (11) of section 107 or under sub-section (1) of section 108 and the provisions of this Act shall apply to such application, as they apply in relation to appeals filed under sub-section (1).

(5) On receipt of notice that an appeal has been preferred under this section, the party against whom the appeal has been preferred may, notwithstanding that he may not have appealed against such order or any part thereof, file, within forty-five days of the receipt of notice, a memorandum of cross-objections, verified in the prescribed manner, against any part of the order appealed against and such memorandum shall be disposed of by the Appellate Tribunal, as if it were an appeal presented within the time specified in sub-section (1).

(6) The Appellate Tribunal may admit an appeal within three months after the expiry of the period referred to in sub-section (1), or permit the filing of a memorandum of cross-objections within forty-five days after the expiry of the period referred to in sub-section (5) if it is satisfied that there was sufficient cause for not presenting it within that period.

(7) An appeal to the Appellate Tribunal shall be in such form, verified in such manner and shall be accompanied by such fee, as may be prescribed.

(8) No appeal shall be filed under sub-section (1), unless the appellant has paid-

  • (a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him, and
  • (b) a sum equal to twenty per cent. of the remaining amount of tax in dispute, in addition to the amount paid under sub-section (6) of section 107, arising from the said order, in relation to which the appeal has been filed.

(9) Where the appellant has paid the amount as per sub-section (8), the recovery proceedings for the balance amount shall be deemed to be stayed till the disposal of the appeal.

(10) Every application made before the Appellate Tribunal,

  • (a) in an appeal for rectification of error or for any other purpose; or
  • (b) for restoration of an appeal or an application

shall be accompanied by such fees as may be prescribed.

Analysis and Updates

Introduction

  • (a) This section pertains to appeals to Appellate Tribunal by any person who is aggrieved against decision or order passed by Appellate Authority.
  • (b) This section also provides for appeal by revenue against decision or order passed by Appellate Authority.

Analysis

  • (a) The Appellate Tribunal has discretion to refuse to admit such appeal in case the tax amount or input tax credit or the difference in tax or input tax credit involved or amount of fine, fees or penalty ordered against does not exceed ` 50,000/-.
  • (b) The Commissioner may issue directions to any subordinate officer to file appeal to Appellate Tribunal within 6 months from the date on which order had been passed against the order passed by the Appellate Authority or Revisional Authority.
  • (c) Every appeal by assessee to Appellate Tribunal to be filed within 3 months from the date of communication of order or decision appealed against.
  • (d) The appeal to the Appellate Tribunal by Revenue can be filed within 6 months from the date of order or decision appealed against.
  • (e) Memorandum of Cross objection to be filed within 45 days from the receipt of notice of filing of such appeal.
  • (f) Appellate Tribunal is empowered to condone the delay in filing appeal by assessee for a further period of 3 months or memorandum of cross objection for a further period of 45 days.
  • (g) No powers to Appellate Tribunal to condone the delay in filing appeal by revenue.
  • (h) Appeal to be filed in prescribed form duly verified in prescribed manner along with prescribed fees and
    — Amount of tax, interest, fine, fee & penalty, as is admitted, in full; and
    — pre-deposit of sum equal to 20% of remaining amount of tax in dispute in addition to amount deposited during filling appeal before Appellate Authority
  • (i) On payment of above amount, the recovery proceedings for balance amount are stayed till the disposal of appeal.
  • (j) No pre-deposit shall be payable in case of appeal filed by department.
  • (k) Every miscellaneous application shall be filed along with prescribed fees.

Relevant Rules

  • (1) An appeal to the Appellate Tribunal is to be filed electronically, in FORM GST APL-05 and a provisional acknowledgement shall be issued immediately.
  • (2) A memorandum of cross-objections to the Appellate Tribunal shall be filed electronically in FORM GST APL-06.
  • (3) The appeal and the memorandum of cross objections shall be signed and verified.
  • (4) A certified copy of the decision or order appealed against along with specified fees shall be submitted within seven days of filing of the appeal, and a final acknowledgement, indicating the appeal number shall be issued thereafter in FORM GST APL-02:If the documents are submitted within seven days from the date of filing the FORM GST APL-05, the date of filing of the appeal shall be the date of issue of provisional acknowledgement and where the hard copy of the appeal and documents are submitted after seven days, the date of filing of the appeal shall be the date of submission of documents. An appeal shall be deemed to be filed only on generation of the final acknowledgement number.
  • (5) The fees for filing and restoration of appeal shall be one thousand rupees for every one lakh rupees of tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined in the order appealed against, subject to maximum of twenty-five thousand rupees.
  • (6) There shall be no fee for application made before the Appellate Tribunal for rectification of errors.

Application to the Appellate Tribunal

  • (a) A cross appeal or appeal by Revenue to the Appellate Tribunal shall be made electronically, in FORM GST APL-07.
  • (b) A certified copy of the decision or order appealed against shall be submitted within seven days of filing the application under sub-rule (1) and an appeal number shall be generated by the Registrar.

Production of additional evidence before the Appellate Authority or the Appellate Tribunal

(1) The appellant shall not be allowed to produce before the Appellate Authority or the Appellate Tribunal any evidence, whether oral or documentary, other than the evidence produced by him during the course of the proceedings before the adjudicating authority or, as the case may be, the Appellate Authority except in the following circumstances, namely –

  • (a) where the adjudicating authority or, as the case may be, the Appellate Authority has refused to admit evidence which ought to have been admitted; or
  • (b) where the appellant was prevented by sufficient cause from producing the evidence which he was called upon to produce by the adjudicating authority or, as the case may be, the Appellate Authority; or
  • (c) where the appellant was prevented by sufficient cause from producing before the adjudicating authority or, as the case may be, the Appellate Authority any evidence which is relevant to any ground of appeal; or
  • (d) where the adjudicating authority or, as the case may be, the Appellate Authority has made the order appealed against without giving sufficient opportunity to the appellant to adduce evidence relevant to any ground of appeal.

(2) No evidence shall be admitted under sub-rule (1) unless the Appellate Authority or the Appellate Tribunal records in writing the reasons for its admission.

(3) The Appellate Authority or the Appellate Tribunal shall not take any evidence produced under sub-rule (1) unless the adjudicating authority or an officer authorised in this behalf by the said authority has been allowed a reasonable opportunity –

  • (a) to examine the evidence or document or to cross-examine any witness produced by the appellant; or
  • (b) to produce any evidence or any witness in rebuttal of the evidence produced by the appellant under sub-rule (1).

(4) Nothing contained in this rule shall affect the power of the Appellate Authority or the Appellate Tribunal to direct the production of any document, or the examination of any witness, to enable it to dispose of the appeal.

Comparative review

  • (a) Similar provisions are contained in Section 86 of the Finance Act, 1994 & Section 35B of the Central Excise Act, 1944.

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