Power of Appellate Authority Under GST Law—An overview—D.K. Saxena

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The Tax Publishers GST--Appeal to Appellate Authority Power of Appellate Authority Under GST Law--An overview D.K. Saxena The learned author seeks to examine the scope and extent of the powers conferred upon the Appellate Authority in deciding and appeal under GST regime. 1. Statutory provisions under GST law Under the Central Goods and Services Tax Act, 2017 (in short 'the CGST Act'), the provision relating to appeal to Appellate Authority is provided under section 107. As per sub-section (1) of section 107 of CGST Act, any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person. As per sub-section (2) of section 107 of CGST Act, 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 and examine the record of any proceedings in which an adjudicating authority has passed any decision or order under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, for the purpose of satisfying himself as to the legality or propriety of the said decision or order and may, by order, direct any officer subordinate to him to apply to the Appellate Authority within six months from the date of communication of the said decision or order for the determination of such points arising out of the said decision or order as may be specified by the Commissioner in his order. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

GST--Appeal to Appellate Authority

Power of Appellate Authority Under GST Law--An overview

D.K. Saxena

The learned author seeks to examine the scope and extent of the powers conferred upon the Appellate Authority in deciding and appeal under GST regime.

1. Statutory provisions under GST law

Under the Central Goods and Services Tax Act, 2017 (in short 'the CGST Act'), the provision relating to appeal to Appellate Authority is provided under section 107. As per sub-section (1) of section 107 of CGST Act, any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person.

As per sub-section (2) of section 107 of CGST Act, 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 and examine the record of any proceedings in which an adjudicating authority has passed any decision or order under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, for the purpose of satisfying himself as to the legality or propriety of the said decision or order and may, by order, direct any officer subordinate to him to apply to the Appellate Authority within six months from the date of communication of the said decision or order for the determination of such points arising out of the said decision or order as may be specified by the Commissioner in his order.