Appeals by the party to the First Appellate Authority (FAA) in the CGST Act.

Section 2(8) defines “Appellate Authority” as an authority appointed or authorised to hear appeals as referred to in section 107. Section 107(1) refers to the “prescribed First Appellate Authority”. Section 2(87) defines “prescribed” means prescribed by rules made under this Act on the Recommendations of the Council. Presently, in the central indirect taxes, a Commissioner (Appeals) is the first appellate authority. In the states, the first appeals are decided by a Deputy Commissioner (Appeals); some states also have JC (Appeals)/ADC (Appeals).

Section 107 provides that a person who is aggrieved by a decision or order passed under this Act or SGST Act or UTGST Act by an adjudicating authority, can file an appeal to the Appellate Authority (AA, for short). It is important to note that it is only the aggrieved person who can file the appeal. Also, the appeal must be against a decision or order passed under the Act. Further, as will be discussed later, some decisions or orders are not appealable (section 121).

The time limit for the party to file an appeal before the AA is 3 months from the date of communication of the impugned order. But the AA may condone a delay of upto one month, if he is satisfied that there was sufficient cause for such delay.

The appeal forms etc. will be prescribed by Rules being made separately.

The AA has to follow the principles of natural justice - such as hearing the appellant, allowing reasonable adjournments (not more than 3 to a party), permitting additional grounds (if found reasonable), etc. The AA can also make such further inquiry as may be necessary. In case of deficient or incomplete application, the AA shall issue a deficiency memo to the applicant and if the applicant fails to comply with it, the same can be rejected by AA.

On conclusion of the appeal process, the AA will pass his order (Order-in-Appeal) which may confirm, modify or annul the decision or order appealed against but shall not refer the case back to the adjudicating authority that passed the said decision or order: The AA can also increase the “rigour” of the order appealed against by enhancing any fee or penalty or fine in lieu of confiscation or confiscating goods of greater value or reducing the amount of refund or input tax credit, but this can only be done after the AA has given to the appellant a reasonable opportunity of showing cause against the proposed order. Further, if the AA is of the opinion that any tax has not been paid or short-paid or erroneously refunded, or where input tax credit has been wrongly availed or utilized, no order requiring the appellant to pay such tax or input tax credit shall be passed unless the appellant is given notice to show cause against the proposed order and the order is passed within the time Limit specified under section 51.

The Order-in-appeal has to be a “speaking order” i.e. it should state the points for determination, the decision thereon and the reasons for the decision.

The law provides an advisory (“where it is possible to do so”) time limit of 1 year for the AA to decide the appeal.

Copies of the Orders passed by the AA will be sent to the appellant, the adjudicating authority, jurisdictional Commissioner or the authority designated by him in this behalf and the jurisdictional Commissioner of State tax or Commissioner of Union Territory Tax or an authority designated by him in this behalf.

Every order passed under this section shall, subject to the provisions of section 108 or section 113 or section 117 or section 118 be final and binding on the parties.

 
Related Topics ....
Structure of Appeals under GST in the CGST Act.
Appeals by the party to the First Appellate Authority (FAA) in the CGST Act.
Deposit Of Tax Admitted And Pre-Deposit under GST Law
Appeals By The Department (CGST) Before The FAA under GST Law
Power Of Revision Authority [ Section 108 of CGST Act, 2017]
GST Appeals by the Party before the Appellate Tribunal under GST Act.
GST Appeals by the Department Before the Appellate Tribunal under GST Act.
Authorised Representative under the GST Act.
GST Appeal to the High Court under GST Act.
GST Appeal to the Supreme Court under GST Act.
GST Appeal Not to be Filed in Certain Cases [Section 120 of GST]
Non-Appealable Decisions and Orders Under Section-121of GST Act.
 
 
 
GST (India)
F.A.Q. on GST
GST Forms Download
GST Compensation Law
GST Enrollment Process
GST Law & Act.
GST Rules
GST Schedule ( I to V )
IGST Law & Act.
GST A Practical Knowledgebase
Filing GST Return
Enroll & Registration with GST
GST Office Tool to File GST Return
LIBRARY @ Tax Management
TAX & INVESTMENT GUIDE FOR "NRI"- Non-Resident Indians !
GUIDE & FAQ @ TAX
GRAPHICAL PRESENTATION @ TAX
TIPS & TRICKS @ TAX
MANAGERIAL & FINANCIAL DECISIONS @ TAX
5 GOLDEN RULES OF TAX PLANNING
FAMILY TAX PLANNING
DEDUCTIONS FROM YOUR INCOME
EXEMPTED INCOMES
HUF - FORMATION, MANAGEMENT & TAX PLANNING
COMPUTATION OF GROSS TOAL INCOME
INCOME TAX @ GLANCE
MULTIPLE KNOWLEDGEBASE ON TAX
51 TIPS ON TAX PLANNING
APPEALS UNDER INCOME TAX
ASSESSMENTS
PENALTIES UNDER IT DEPATMENTS
TAX SAVING SCHEMES
TAX READY RECKONER
TAX RATES
PROSECUTIONS UNDER INCOME TAX DEPARTMENT
TAXATION SYSTEM IN INDIA
CHARITABLE & RELIGIOUS TRUST - TAXATION
PRESCRIBED FORMS WITH with Section / Rules
 
TAX @ KNOWLEDGE BASE !

Most Popular Links :

Clubing of Income Deduction U/s 80C
Allowances Us-17(3) Exemption-Salary
Tax Amendment-2015 Taxable Income
Clubing of Income Tax Deductions
HUF Deduction HUF Investment
Gift by HUF HUF Tax Planning Tips
Tax Saving Schemes Tax Planning Tips
Refund of Tax Fringe Benefit Tax-FBT
Return Filing Assessment / Scrutiny
Notice from I.T. Dept. Incomes Types @ TDS
Exemptions-Tax Returns “Summon” U/s 131
'Black Money' @ I.Tax Big Gifts To Be Taxed
'Appeals' under I.Tax Assessment @ I.Tax
Exempted Incomes Capital Gain
Business & Professions House Property
Salaries @ I.Tax Partnership Firm
'Penalty' under I.Tax Act. Tax Ready Reckoner
Charitable Trust Useful Links @ I.Tax
 
Tally.ERP9 Book Online Order Tally.ERP9 Book Content