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GST Appeal

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Appeal Under GST

Taxpayers registered under GST are presented with the preference of appealing any dispute regarding tax liability, penalties, or orders passed by GST Officers.

Under GST, legal disputes can be rooted in two obligations as given below:

  • Tax-related
  • Procedure-related


The tax officer verifies the taxpayer’s compliance with these duties (through an audit, anti-evasion, examining etc.). There are moments when there is actual or apparent noncompliance. If the difference in opinions persists, it becomes a conflict that must be addressed. A departmental official resolves the initial disagreement through a quasi-judicial procedure, which results in issuing an initial order known by many titles – assessment order, adjudication order, order-in-original, and so on.

The GST Act defines “adjudicating authority” as any authority with the jurisdiction to issue any order or judgement under this Act, but excludes the Board, the First Appellate Authority, and the Appellate Tribunal. Thus, each decision or order issued under the Act is, in certain ways, an act of “adjudication.” Some instances include registration cancellation, best judgement evaluation, judgement on a refund claim, and implementation of a penalty.

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

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GST Appeal

Frequently Asked Questions (FAQ)

No, according to the GST Act, both CGST and SGST/UTGST authorities have the authority to issue orders. According to the Act, an order issued under CGST is likewise assumed to apply to SGST. However, if a CGST officer issues an order, all appeals/reviews/revisions/rectification against the order will be limited to CGST officials. Similarly, for SGST, every order given by the SGST officer is subject to appeal/review/revision/rectification solely by the competent SGST officer.

– Against order of refund

– Cancellation of registration

– Imposition of penalty

– Best judgement assessment

– Also, against any other decision or decision passed as per the GST Act.

Cases where GST Appeal doesn’t work includes:

GST Appeal

The party has three months from the transmission of the impugned order to start an appeal with the Appellate Authority. The Appellate Authority may grant a one-month extension. If he believes there were adequate grounds for the delay.