Section 112 of GST – Appeals to Appellate Tribunal. In this GST Section you may find all details for Appeals to Appellate Tribunal as per GST Act 2017. Detailed Analysis of GST Section 112 of GST Act 2017.
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Section 112 of GST – Appeals to Appellate Tribunal
Statutory Provisions
(1) Any person aggrieved by an order passed against him under section 107 or section 108 of this Act or of the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may appeal to the Appellate Tribunal against such order within three months from the date on which the order sought to be appealed against is communicated to the person preferring the appeal.
(2) The Appellate Tribunal may, in its discretion, refuse to admit any such appeal where the tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined by such order, does not exceed fifty thousand rupees.
(3) The Commissioner may, on his own motion or upon request from the Commissioner of State Tax or Commissioner of Union Territory Tax, call for and examine the record of any order passed by the Appellate Authority or the Revisional Authority 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 the propriety of the said order and may, by order, direct any officer subordinate to him to apply to the Appellate Tribunal within six months from the date on which the said order has been passed for the determination of such points arising out of the said order as may be specified by the Commissioner in his order.
(4) Where in pursuance of an order under sub-section (3) the authorized officer makes an application to the Appellate Tribunal, such application shall be dealt with by the Appellate Tribunal as if it were an appeal made against the order under sub-section (11) of section 107, or under sub-section (1) of section 108 and the provisions of this Act shall apply to such application, as they apply in relation to appeals filed under sub-section (1).
(5) On receipt of notice that an appeal has been preferred under this section, the party against whom the appeal has been preferred may, notwithstanding that he may not have appealed against such order or any part thereof, file, within forty-five days of the receipt of the notice, a memorandum of cross-objections, verified in the prescribed manner, against any part of the order appealed against and such memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the time specified in sub-section (1).
(6) The Appellate Tribunal may admit an appeal within 3 months after the expiry of the period referred to in sub-section (1), or permit the filing of a memorandum of cross-objections within forty-five days after the expiry of the period referred to in sub-section (5) if it is satisfied that there was sufficient cause for not presenting it within that period.
(7) An appeal to the Appellate Tribunal shall be in such form, verified in such manner and shall be accompanied by such fee, as may be prescribed:
(8) 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 twenty per cent of the remaining amount of tax in dispute, in addition to the amount paid under sub-section (6) of the section 107, arising from the said order 2subject to a maximum of fifty crore rupees, in relation to which the appeal has been filed:
(9) Where the appellant has paid the amount as per sub-section (8), the recovery proceedings for the balance amount shall be deemed to be stayed till the disposal of the appeal.
(10) Every application made before the Appellate Tribunal, —
- (a) in an appeal for rectification of error or for any other purpose; or
- (b) for restoration of an appeal or an application, shall be accompanied by such fees as may be prescribed.
Related provisions of the Statute
| Section or Rule | Description |
| Section 107 | Appeals to Appellate Authority |
| Section 108 | Powers of Revisional Authority |
| Section 2(9) | Definition of “appellate tribunal” |
Analysis and Updates
Introduction
- (a) This section pertains to appeals to Appellate Tribunal by any person who is aggrieved against decision or order passed by Appellate Authority.
- (b) This section also provides for appeal by the tax authorities against a decision or order passed by Appellate Authority.
Analysis
- (a) An assessee, aggrieved by any decision or order may prefer an appeal within a period of 3 months from the date of communication of decision or order in Form GST APL-05, along with relevant documents either electronically or otherwise as notified by the Commissioner against which a provisional acknowledgement will be issued. The grounds of appeal and form of verification must be duly signed and a certified copy of the decision or order, along with the prescribed fees is to be filed before the Registrar within 7 days of filing the appeal.
- (b) Thereafter, a final acknowledgement indicating the appeal number shall be issued in Form GST APL-02 by the said authority. In such a situation, the appeal shall be deemed to be filed on the date on which the provisional acknowledgement stands issued.
In case the said certified copy is submitted after a period of 7 days, the date of filing of appeal shall be the date of submission of such copy.
The appeal shall be considered as filed only when the final acknowledgement, indicating the appeal number is issued. - (c) The Appellate Tribunal has discretion to refuse to admit such appeal in case the tax amount or input tax credit or the difference in tax or input tax credit involved or amount of fine, fees or penalty ordered against does not exceed Rs. 50,000/-.
- (d) The Commissioner of Central / State or any Union territory can, with a view to satisfy himself about the legality or propriety of any order or decision passed by the Appellate Authority or Revisional Authority, direct a subordinate officer to file an application before the Appellate Tribunal within 6 months from the date of communication of decision or order in Form GST APL-07, along with relevant documents either electronically or otherwise as notified against issue of an acknowledgement. A certified copy of the decision or order of the appeal, along with the prescribed fees is to be filed before the Registrar within 7 days of filing the application and an appeal number shall be generated accordingly.
- (e) Memorandum of Cross objection to be filed in FORM GST APL-06 within 45 days from the receipt of notice of filing of such appeal.
- (f) Appellate Tribunal is empowered to condone the delay in filing appeal by assessee for a further period of 3 months or memorandum of cross objection for a further period of 45 days if there was sufficient cause for not presenting within specified period.
- (g) No powers have been granted to the Appellate Tribunal to condone the delay in filing appeal by the tax authorities.
- (h) Appeal has to be filed in prescribed form and manner along with payment of:
— Amount of tax, interest, fine, fee & penalty, as is admitted, in full; and
— pre-deposit of sum equal to 20% of remaining amount of tax in dispute subject to maximum of fifty crores (effective from 01.02.2019 in addition to amount deposited during filling appeal before Appellate Authority. - (i) On payment of above amount (interest, tax, fine, fee, etc) , the recovery proceedings for balance amount are stayed till the disposal of appeal.
- (j) No pre-deposit shall be payable in case of appeal filed by the tax authorities.
- (k) Every miscellaneous application shall be filed along with prescribed fees.
- (l) The fees for filing and restoration of appeal shall be one thousand rupees for every one lakh rupees of tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined in the order appealed against, subject to maximum of twenty-five thousand rupees.
- (m) There shall be no fee for application made before the Appellate Tribunal for rectification of errors.
Production of additional evidence before the Appellate Authority or the Appellate Tribunal
(a) In addition to the evidences produced by the appellant before the adjudicating authority during the course of the proceedings, he is permitted to produce before the Appellate Authority additional evidences in the following cases:
- (i) where evidence that ought to be admitted has been refused by the adjudicating authority or Appellate Authority; or
- (ii) where the appellant was prevented by sufficient cause from producing the evidence which he was called upon to produce by the adjudicating authority or Appellate Authority; or
- (iii) where the appellant was prevented by sufficient cause from producing before the adjudicating authority or Appellate Authority, any evidence which is relevant to any ground of appeal; or
- (iv) where the adjudicating authority or the Appellate Authority has made the order appealed against without giving sufficient opportunity to the appellant to adduce evidence relevant to any ground of appeal.
(b) The evidence shall be admitted only after the Appellate Authority or Appellate Tribunal records in writing the reasons for its admission.
(c) The Appellate Authority or Appellate Tribunal shall not take any evidence produced under sub-rule (1) unless the reason for its admission is not recorded in writing and the adjudicating authority has been allowed a reasonable opportunity –
- (i) to examine the evidence or document or to cross-examine any witness produced by the appellant; or
- (ii) to produce any evidence or any witness in rebuttal of the evidence produced by the appellant under sub-rule (1).
- (ii) The above Rules shall not affect the power of the Appellate Authority or the Appellate Tribunal to direct the production of any document or the examination of any witness to enable it to dispose of the appeal
Comparative review
- (a) Similar provisions are contained in Section 86 of the Finance Act, 1994 & Section 35B of the Central Excise Act, 1944.
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