Whether right of appeal can be deprived from an assessee where there are technical circumstances—Akhilesh Kumar Sah

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The Tax Publishers GST--Appeal Whether right of appeal can be deprived from an assessee where there are technical circumstances Akhilesh Kumar Sah The Learned Author in this write up discusses this important question as to whether the right of appeal can be deprived from an assessee on account of technical issues. 1. Introduction Section 107 of CGST/SGST Act, 2017 incorporates provisions in respect of filing of the appeal to the Appellate Authority. Rule 108 of the CGST and SGST Rules, 2017 lays down the procedure in respect of appeal to the Appellate Authority. As per recommendations of 48th GST Council meeting on 17-12-2022, Ministry of Finance (Department Of Revenue) (Central Board of Indirect Taxes And Customs) New Delhi vide Notification No. 26/2022-Central Tax, dated 26-12-2022 has substituted sub-rule (3) of Rule 108 as well as Rule 109 of CGST/SGST Rules, 2017. Sub-rule (3) of rule 108, duly substituted now reads as under: "(3) Where the decision or order appealed against is uploaded on the common portal, a final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal: Provided that where the decision or order appealed against is not uploaded on the common portal, the appellant shall submit a self-certified copy of the said decision or order within a period of seven days from the date of filing of FORM GST APL-01 and a final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf, and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal: SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

GST--Appeal

Whether right of appeal can be deprived from an assessee where there are technical circumstances

Akhilesh Kumar Sah

The Learned Author in this write up discusses this important question as to whether the right of appeal can be deprived from an assessee on account of technical issues.

1. Introduction

Section 107 of CGST/SGST Act, 2017 incorporates provisions in respect of filing of the appeal to the Appellate Authority. Rule 108 of the CGST and SGST Rules, 2017 lays down the procedure in respect of appeal to the Appellate Authority.

As per recommendations of 48th GST Council meeting on 17-12-2022, Ministry of Finance (Department Of Revenue) (Central Board of Indirect Taxes And Customs) New Delhi vide Notification No. 26/2022-Central Tax, dated 26-12-2022 has substituted sub-rule (3) of Rule 108 as well as Rule 109 of CGST/SGST Rules, 2017. Sub-rule (3) of rule 108, duly substituted now reads as under:

"(3) Where the decision or order appealed against is uploaded on the common portal, a final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal:

Provided that where the decision or order appealed against is not uploaded on the common portal, the appellant shall submit a self-certified copy of the said decision or order within a period of seven days from the date of filing of FORM GST APL-01 and a final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf, and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal: