THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
APPEALS AND REVISION
Section 107:
Appeals to Appellate Authority
2(08)
“Appellate Authority” means an authority appointed or authorised to hear appeals as referred to in section 107;
.
*(1) Any person aggrieved by any decision or order passed under this
Act or the State Goods and Services Tax Act or the Union Territory Goods and
Services Tax Act by an adjudicating authority
2(04)
“adjudicating authority” means any authority, appointed or authorised to pass any order or decision under this Act, but does not include the
Central Board of Indirect Taxes and Customs the Revisional Authority, the Authority for Advance Ruling, the Appellate Authority for Advance Ruling,
the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171 may appeal to such Appellate Authority
2(08)
“Appellate Authority”means an authority appointed or authorised to hear appeals as referred to in section 107;
as may be prescribed within three months from the date on which the
said decision or order is communicated to such person.
*(2)
The Commissioner may, on his own motion, or upon request from the Commissioner
of State tax or the Commissioner of Union territory tax, call for and examine the
record of any proceedings in which an adjudicating authority
2(04)
“adjudicating authority” means any authority, appointed or authorised to pass any order or decision under this Act, but does not include the
Central Board of Indirect Taxes and Customs the Revisional Authority, the Authority for Advance Ruling, the Appellate Authority for Advance Ruling,
the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171 has passed any
decision or order 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 decision or order and may,
by order, direct any officer subordinate to him to apply to the Appellate Authority
2(08)
“Appellate Authority” means an authority appointed or authorised to hear appeals as referred to in section 107;
within six months from the date of communication of the said decision
or order for the determination of such points arising out of the said decision
or order as may be specified by the Commissioner in his order.
(3) Where, in pursuance of an order under sub-section (2), the authorised officer makes an application to the Appellate Authority
2(08)
“Appellate Authority”means an authority appointed or authorised to hear appeals as referred to in section 107;
, such application shall be dealt with by the Appellate Authority
2(08)
“Appellate Authority” means an authority appointed or authorised to hear appeals as referred to in section 107;
as
if it were an appeal made against the decision or order of the adjudicating authority
2(04)
“adjudicating authority” means any authority, appointed or authorised to pass any order or decision under this Act, but does not include the
Central Board of Indirect Taxes and Customs the Revisional Authority, the Authority for Advance Ruling, the Appellate Authority for Advance Ruling,
the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171 and such authorised officer were an
appellant and the provisions of this Act relating to appeals shall apply to
such application.
*(4) The Appellate Authority
2(08)
“Appellate Authority”means an authority appointed or authorised to hear appeals as referred to in section 107;
may, if he is satisfied that the appellant was
prevented by sufficient cause from presenting the appeal within the aforesaid
period of three months or six months, as the case may be, allow it to be
presented within a further period of one month.
(5) Every appeal under this section shall be in such form and shall be verified
in such manner as may be prescribed.
(6) 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 ten per cent. of the remaining
amount of tax in dispute arising from the said order,
1[subject
to a maximum of twenty-five crore rupees] in relation to which the
appeal has been filed.
2[Provided that no appeal shall be filed against an order under sub-section (3) of section 129, unless a sum equal to twenty-five per cent. of the penalty has been paid by the appellant.]
(7) Where the appellant has paid the amount under sub-section (6), the recovery
proceedings for the balance amount shall be deemed to be stayed.
(8) The Appellate Authority
2(08)
“Appellate Authority” means an authority appointed or authorised to hear appeals as referred to in section 107;
shall give an opportunity to the appellant of being
heard.
(9) The Appellate Authority
2(08)
“Appellate Authority” means an authority appointed or authorised to hear appeals as referred to in section 107;
may, if sufficient cause is shown at any stage of
hearing of an appeal, grant time to the parties or any of them and adjourn the
hearing of the appeal for reasons to be recorded in writing:
Provided that no such adjournment
shall be granted more than three times to a party during hearing of the appeal.
(10) The Appellate Authority
2(08)
“Appellate Authority” means an authority appointed or authorised to hear appeals as referred to in section 107;
may, at the time of hearing of an appeal, allow an
appellant to add any ground of appeal not specified in the grounds of appeal,
if it is satisfied that the omission of that ground from the grounds of appeal
was not wilful or unreasonable.
(11) The Appellate Authority
2(08)
“Appellate Authority” means an authority appointed or authorised to hear appeals as referred to in section 107;
shall, after making such further inquiry as may be
necessary, pass such order, as it thinks just and proper, confirming, modifying
or annulling the decision or order appealed against but shall not refer the
case back to the adjudicating authority
2(04)
“adjudicating authority” means any authority, appointed or authorised to pass any order or decision under this Act, but does not include the
Central Board of Indirect Taxes and Customs the Revisional Authority, the Authority for Advance Ruling, the Appellate Authority for Advance Ruling,
the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171 that passed the said decision or order:
Provided that an order 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 shall not be passed unless the appellant has been
given a reasonable opportunity of showing cause against the proposed order:
Provided further that where the Appellate Authority
2(08)
“Appellate Authority” means an authority appointed or authorised to hear appeals as referred to in section 107;
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 utilised, 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 73 or
section 74.
(12) The order of the Appellate Authority
2(08)
“Appellate Authority” means an authority appointed or authorised to hear appeals as referred to in section 107;
disposing of the appeal shall be in
writing and shall state the points for determination, the decision thereon and
the reasons for such decision.
(13) The Appellate Authority
2(08)
“Appellate Authority” means an authority appointed or authorised to hear appeals as referred to in section 107;
shall, where it is possible to do so, hear and
decide every appeal within a period of one year from the date on which it is
filed:
Provided
that where the issuance of order is stayed by an order of a court or Tribunal,
the period of such stay shall be excluded in computing the period of one year.
(14) On disposal of the appeal, the Appellate Authority
2(08)
“Appellate Authority” means an authority appointed or authorised to hear appeals as referred to in section 107;
shall communicate the
order passed by it to the appellant, respondent and to the adjudicating authority
2(04)
“adjudicating authority” means any authority, appointed or authorised to pass any order or decision under this Act, but does not include the
Central Board of Indirect Taxes and Customs the Revisional Authority, the Authority for Advance Ruling, the Appellate Authority for Advance Ruling,
the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171.
(15) A copy of the order passed by the Appellate Authority
2(08)
“Appellate Authority” means an authority appointed or authorised to hear appeals as referred to in section 107;
shall also be sent
to the 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.
(16) 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.
2. Inserted Vide: Finance Act, 2021 (w.e.f. 01.01.2022) vide Notification No. 39/2021 – Central Tax dt. 21.12.2021