GST
GST APPEALS
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OVERVIEW
GST APPEALS
GST law acknowledges that there may be various opinions or points of view on any particular collection of facts and legislation. As a result, it is likely that the taxpayer will either accept or disagree with the “adjudication order” that the tax office has approved. Nevertheless, it’s possible that the Department will disagree with the adjudication order on its own.
REASONS
REASONS FOR APPEALING THE GST
Unlawful Demand: If a taxpayer finds the tax demand unfair or inaccurate, they may appeal.
Penalties: A taxpayer may appeal a penalty assessment if they believe it to be unjust or wrong.
Classification: If a taxpayer finds that the classification of goods or services is improper, they may appeal.
Valuation: If a taxpayer finds the valuation of goods or services inaccurate, they may appeal.
Refunds: If a taxpayer finds that their requested refund has been incorrectly denied or delayed, they may appeal.
Cancellation of Registration: This can be done in either of three ways – normal, writ petition or one month. (Am not able to collect information on this topic. Please provide a clear content regarding this)
Process of GST Appeal
Process of filing GST Appeal can be done through online with the help of Taxkey professionals in a seamless manner.
APPEALS
APPEALS
The checklist for conducting a due diligence audit is as follows:
Deadline for submitting a GST appeal
An applicant has three months from the day the contested order was communicated to file an appeal with the appellate authority. The delay may also be excused for up to a month if the Appellate Authority is persuaded there was a valid explanation.
Time Limit for filing Appeals
In accordance with Section 112(3) of the GST Acts, the GST Department may also appeal any judgement or order if it is dissatisfied with it within six months of the date it was communicated. Additionally, it is mandated by Section 112(6) that the Appellate Tribunal has the authority to excuse a three-month delay.
Some cases preclude the filing of appeals
On the advice of the Council, the Board or the State Government can set monetary limits for appeals by the GST officer to regulate the appeals process and prevent unnecessary legal expenses. Can a decision be appealed in every instance? No. It is not possible to challenge the following decisions made by a GST officer:
- An order to switch the handling of the case from one officer to another
- An order to seize or keep books of account and other records
- An order authorizing prosecution by the Act
- An order allowing the instalment payment of taxes and different amounts
Can an authorized representative be present in court?
Each person required to appear before a GST Officer, First Appellate Authority, or Appellate Tribunal may nominate an authorized representative to appear on their behalf unless otherwise required by the Act.
A representative with authorization can be a
- Regular employee
- Lawyer representing clients in any Indian court
- Chartered accountant
- Cost accountant
- Company secretary, or a tax return preparer
- Retired tax or excise department officers with at least Group-B gazette officer status.
Retired officers cannot represent the concerned party within a year after retirement.
KEY THINGS
KEY THINGS TO CONSIDER WHEN PREPARING YOUR GST APPEAL REASONS
One must do an extensive analysis of all the documents, including but not limited to the following:
- GSTR returns
- Copy of communications obtained from the appropriate officer
- Copy of Show Cause Notice (SCN)
- Replies filed in response to the SCN,
- Copies of the appellate order, copies of the hearings, orders, or conclusions made by the deciding authority.
CANCELLATION APPEAL
TIMELINE FOR A GST REGISTRATION CANCELLATION APPEAL
Any person who disagrees with a decision or order rendered by an adjudicating authority under this Act or a State Goods and Service Tax Act may appeal the decision or order to the appellate authority within three months of the date on which the decision or order is communicated to the taxpayer, according to S-107 of the CGST Act of 2017.
Additionally, the appellate authority may grant an additional one-month window for appealing against the cancellation of GST Registration if they are persuaded that the appellant was prevented from doing so by the adequate cause within three months of the order’s date.
REQUIREMENTS
REQUIREMENTS
Any person who disagrees with a decision or order rendered by an adjudicating authority under this Act or a State Goods and Service Tax Act may appeal the decision or order to the appellate authority within three months of the date on which the decision or order is communicated to the taxpayer, according to S-107 of the CGST Act of 2017.
Additionally, the appellate authority may grant an additional one-month window for appealing against the cancellation of GST Registration if they are persuaded that the appellant was prevented from doing so by the adequate cause within three months of the order’s date.
Requirements for filing an appeal against the cancellation of a GST registration
- Complete the GST Return Filing process and submit all outstanding GST Returns.
- Pay the owed Taxes
- Pay all interest, late fees, and other penalties.
- Obtain all required documentation, including a PAN card, GSTIN or Registration Certificate for GST, and a Digital Signature Certificate number.
Important Documents Needed to Appeal the Cancellation of GST Registration
- A copy of GST Form APL-01.
- An official record of the tentative acknowledgement.
- Order for Cancelling a GST Registration and Required Information.
- A copy of the Show Cause Notice that was sent out as part of the cancellation process.
- A copy of the GST registration certificate.
- Copy of an affidavit.
- A copy of the two-month period's most recent GST Returns.
- A copy of the business-related brief.
STATUSES
DIFFERENT STATUSES FOR APPEALS
Description |
Statuses |
|---|---|
|
Appeal Form successfully filed |
Appeal Submitted |
|
Appeal Form successfully admitted |
Appeal admitted |
|
Appeal Form is Rejected |
Appeal Rejected |
|
When Hearing Notice is issued |
Hearing Notice issued |
|
When Counter Reply received against notice |
Counter reply received |
|
When Show cause notice is issued |
Show cause notice issued |
|
Appeal is confirmed/modified/rejected |
Appeal order passed |
|
When hearing is adjourned and next date is issued |
Adjournment granted |
|
When application is filed for Rectification |
Rectification request received |
|
When application for Rectification is rejected |
Rectification request rejected |
|
Appeal is order is rectified |
Rectification order passed |
FAQS
FAQS
Any taxpayer or unregistered person displeased with a decision or order made by an adjudicating authority against him (concerning Registration, amendment or cancellation, etc.) may appeal to the Appellate Authority within three months of the date on which the decision or order is communicated to such person.
If your GST Registration was cancelled Suo Moto, you may appeal the decision to an appellate authority in India. You must submit an application on the official, online GST site if you wish to challenge the cancellation of your GST registration.
The party has three months from the date the relevant order was communicated to initiate an appeal before the AA.
If AA determines that there was a valid reason for the delay, he may excuse it for up to one month beyond the appeal filing deadline.
The legislation gives the AA one year from the date of the appeal's submission to decide the appeal.
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