GST law provides a mechanism to appeal against the order issued by the Adjudicating Authority if a person is unsatisfied with such order. A person can knock the doors of First Appellate Authority to appeal against the decision of Adjudicating Authority.
A person unsatisfied with the order passed by an adjudicating authority can appeal within 3 months (extendable up to 1 month) from the date of the order.
Appeal is made through form GST APL-01.
Appeal cannot be filed unless the appellant has deposited:
The Commissioner may, on his own motion, or upon request from the Commissioner of State tax or the Commissioner of Union territory tax, call for verification of the records of the order passed by the Adjudicating Authority direct any officer subordinate to him to apply to the Appellate Authority to ensure its legality and propriety.
The Appellate Authority may, at the time of hearing of an appeal, allow an appellant
to add any ground of appeal not specified in the grounds of appeal, if it is satisfied that the omission of that ground from the grounds of appeal was not wilful or unreasonable.
When the First Appellate Authority gives passes its order or decision, it needs to communicate it to the following parties by sending a copy of the order to them:
The First Appellate Authority cannot remand the matter, as this power is not given to it by Statute. Power to remand has been specifically given to Appellate Tribunal.
The Revisional Authority can, on his own, or on request from the Commissioner of State Tax or UT Tax, examine the records of any proceeding. He will examine the records if he considers that any decision by any subordinate officer is-
If he thinks it necessary, he can stay the order for a time period as he deems fit. The person concerned will be given an opportunity of being heard.
Chief Commissioner or Commissioner can enhance or modify or annul the order.
The Chief Commissioner or Commissioner will not revise the order if-
The Chief Commissioner or Commissioner can pass an order on any point which has not been raised in any appeal. Such order must be passed before the expiry of a period of one year from the date of the order in such appeal or before the expiry of a period of three years referred to in clause (b) of sub-section 2 of section 108, whichever is later. If the order is stayed by the order of a Court or Tribunal, the period of the stay will be excluded.
If the aggrieved person is not satisfied with the decision of the First Appellate Authority, he can appeal to the National Appellate Tribunal and then to High Court and finally Supreme Court.