Any appeal is an objection raised by the applicant in a higher court for the reversal of order passed by the lower court. Accordingly, GST Appeals also exist in cases of tax disputes where the applicant may raise an appeal using a set procedure.

According to the GST Act, both the CGST & SGST/UTGST officers can pass orders. Those orders that are passed under CGST will apply under SGST too. However, if the tax implication comes under CGST, then he/she must raise an appeal to the CGST authority only.

Similarly, for the SGST tax implications, the appeal must be raised to the proper office of SGST only.

You must apply for appeals only in the prescribed forms and pay the requisite fee to initiate the hearing. The fee consists of the full amount of tax, interest along with applicable fine. If an officer or the Commissioner of GST is appealing, then there is no fee applicable.

For the 1st Appeal Level, the order is passed by Adjudicating Authority, and the appeal is made to the Appellate Authority under section 107.

For 2nd Appeal Level, the order is passed by the First Appellate Authority, and the appeal is made to the Appellate Tribunal under section 109 and section 110.

The 3rd Appeal Level consists of orders passed by the Appellate Tribunal and appeal is made to High Court under sections 111 to 116.

The 4th Appeal Level consists of orders passed by the High Court and appeal is made to the Supreme Court under sections 117 and 118.

Exceptions For Appeals
There are certain cases where an appeal cannot be filed against the decision taken by a GST officer like a proceedings transfer order from one officer to another officer, seizure or retention of books of accounts and/or documents, prosecution sanction under the applicable laws, and an order which allows payment of tax in reasonable installments.

You must keep checking official website of the GST council to stay up to date with the exact revisions made in the Act as GST will take some time to settle uniformly in a big economy like India.

A GST Appeal is a useful tool for demanding justice against certain rulings of the GST authority in case an individual is not satisfied, and it follows the certain procedure as mentioned above. Use Appeals effectively! or for support visit www.rajlaxmiworld.com