Key points on Filling Appeal before GST Appellate Tribunal

Q1. Who can file an appeal to GSTAT?

A1. S.112(1) any person aggrieved by an Order passed against him U/s 107 (First Appellate Authority) or S.108 (Revisional Authority) may file appeal to GSTAT against such order

Q2. What is the time limit to file an appeal to GSTAT?
A2. The appeal may be filed within 3 from the date on which the order sought to be appealed against is COMMUNICATED to the person.

Q3. Can the delay be condoned and if yes, then how much?
A3. S.112(6) GSTAT may admit an appeal after the expiry of 3 months if it is satisfied that there was sufficient cause for not presenting it WITHIN PERIOD OF 3 MONTHS.

Total = 3M + 3M (Condonation) = 6 Months

Q4. What is the Form to file appeal before GSTAT?
A4. The appeal is to be filed online or otherwise in Form GST APL-05 on the common portal.

Provisional Acknowledgement would be issued.

Q5. What is the Fees Payable for Filing Appeal to GSTAT?
A5. Rs. 1,000/- for every one lakh of Tax or ITC or Fine or Penalty determined in the order appealed against, subject to a maximum of Rs. 25,000/-.

Q6. Do we need to submit a hard copy of the documents, and if Yes, what is the checklist?
A6. Yes, post-filing the appeal online, we need to submit documents before the Registrar within 7 days of the filing of the appeal.

The tentative List of documents to be submitted before the Registrar is as follows:
a) Certified Copy of the decision or Order appealed against.
b) Payment proof of Tribunal Fees paid.
c) Other documents as we regularly file in appeal.
d) Once appeal is accepted: SYNOPSIS

Q7. Is there any pre-deposit while filing an appeal before GSTAT?
A7. (i) Full amount of tax, interest, file and penalty as admitted
(ii) 20% of tax in dispute subject to a maximum of Rs. 40 crores.

Note: Recently, it has been clarified that if 10% is deposited before the First Appellate Authority, then an additional 10% has to be deposited, but if the order appealed is against the Revisional Authority, then 20% has to be deposited.

Q8. What is the manner of filing a Cross-Objection?
A8. S.112(5), the party against whom an appeal is filed before GSTAT may file a Memorandum of Cross Objections against any part of the order appealed against.

Q9. What is the time limit for filing Cross Objection?
A9. S.112(6) Memorandum of Cross Objection can be filed within 45 days of the receipt of notice. However, the time could be extended to 45 days if there is sufficient cause for delay. It's like condonation of appeal.