Understanding Appeals and Review Mechanism under GST

Explore the appellate authorities involved in the GST appeal process, from the First Appellate Authority to the Supreme Court. Learn about the power of revisional authority, appeals to the High Court, and appeals to the Supreme Court. Discover the process by which aggrieved parties can seek redressal through various levels of appeal within the GST framework.

• GST Appeals
• Review Mechanism
• Appellate Authority
• Revisional Authority
• High Court

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Uploaded on Aug 13, 2024 | 1 Views

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1. A STUDY OF LAW RELATING TO Appeals and A STUDY OF LAW RELATING TO Appeals and Review Mechanism under GST with Review Mechanism under GST with Various appellate authority Various appellate authority LTG PUBLICATION PVT LTD PRESENTED BY

2. VARIOUS APPELLATE AUTHORITY Order Passed Appellate Authority to reach for First Appellate Authority (Section 107) Power of Revisional Authority (Section 108) Adjudicating Authority Appellate Tribunal (Section 109 to 116) High Court (Section 117) First Appellate Authority Appellate Tribunal High Court Supreme Court (Section 118)

3. FIRST APPELLATE AUTHORITY (SECTION 107-108) First Appellate Authority (Section 107) Appeals to Appellate Authority:-A person who is aggrieved by a decision or order passed against him by an adjudicating authority, can file an appeal to the Appellate Authority (AA, for short) Power of Revisional Authority (Section 108)

4. APPELLATE TRIBUNAL (SECTION 109 TO 116) The Tribunal is the second level of appeal, where appeals can be filed against the orders-in appeal passed by the AA or order in revision passed by revisional authority, by any person aggrieved by such an order-in-appeal/ Order in revision Appeals by the Department (CGST/SGST) before the AA/Tribunal

5. APPEAL TO THE HIGH COURT (SECTION 117) The law provides that either side (department or party) if aggrieved by any order passed by the State Bench or Area Bench of the Tribunal may file an appeal to the High Court and the High Court may admit such appeal if it is satisfied that the case involves a substantial question of law.

6. APPEAL TO THE SUPREME COURT (SECTION 118) The law provides for appeals to the Supreme Court from any judgment or order passed by the High Court, in any case which, on its own motion or on an oral application made by or on behalf of the party aggrieved, immediately after passing of the judgment or order, the High Court certifies to be a fit one for appeal to the Supreme Court.