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The government will constitue an Appellate Tribunal known as the Goods and Services Tax Appellate Tribunal to hear appeals against the orders passed by the Appellate Authority or the Revisional Authority.
A person unhappy with the decision of the First Appellate Authority or the Revisional Authority, can appeal against the decision to the National Appellate Tribunal (Appellate Tribunal). They must appeal within 3 months from the date of appeal along with the FORM GST APL-05 and fees.
Every applleant must pay –
National Appellate Tribunal will be formed as follows-
The Appellate Tribunal can refuse to admit any appeal where the amount involved (tax/input tax credit/fine/fee/penalty) is lower than Rs. 50,000. If this committee is of the opinion that the order was not legal or not properly passed then it can direct any officer to apply to the Appellate Tribunal within 6 months from the appeal date (extendable by 3 months).
The benefitted party (in whose favour the earlier decision was made) will receive a notice that an appeal was sent to Appellate Party. They can then file a memorandum of cross-objections within 45 days of the receipt of notice. (Maybe extended for 45 days more if there is sufficient cause).
The Appellate Tribunal can confirm, modify or annul the decision or refer the case back to the First Appellate Authority [or the revisional authority].
It may also refer the case back to the original adjudicating authority, with directions for a fresh decision after considering any additional evidence. The Appellate Tribunal shall give the decision within a period of one year from the appeal filing date. A copy of the order passed will be given to-
The Appellate Tribunal can adjourn the hearing of the appeal for maximum 3 times. The reasons for adjournment must be recorded in writing.
The Appellate Tribunal can amend its order passed to rectify any apparent mistake within a period of three months from the date of the order. The mistake may be noticed by the Appellate Tribunal itself or may be brought to its notice by the Commissioner of GST or the other party to the appeal. Any amendment which will increase the tax liability or decrease the refund or input tax credit will be done only after a reasonable opportunity of being heard has been given. If the order is stayed by an order of a Court or Tribunal, the period of such stay shall be excluded from the one year period.
The powers and functions of the Appellate Tribunal will be discharged by Benches. The State Bench & Area Bench shall consist of-
A single member can dispose of any case where the amount involved is below 5 lakhs.
Decision will be taken on basis of majority. If the members are equally divided, they shall refer to the National President or the State President. He shall refer the case to the other Benches. Then the decision will be taken on the basis of majority of the original and the referred bench.
The Appellate Tribunal shall have the same powers as a court under the Code of Civil Procedure, 1908, for trying a case. It will be a deemed Civil Court.
If the fees deposited by the appellant is required to be refunded due to any order of the First Appellate Authority or of the Appellate Tribunal, as the case may be, and it is not refunded within 60 days interest will be payable from the date of payment of the fees till the date of refund. The interest rate will not exceed 18%. If he is not happy with the decision of the National Appellate Tribunal he can appeal to High Court and finally Supreme Court.