Preface

Under the GST law, four tier appellate hierarchy has been provided. The first appeal against the order passed by the Adjudicating Authority lies before the Appellate Authority. The appeal against the Appellate Authority can be filed before the Goods and Services Tax Appellate Tribunal (GSTAT). Any person aggrieved by any order passed by the State Benches of the Appellate Tribunal may file an appeal to the High Court. An appeal shall lie to the Supreme Court from any order passed by the Principal Bench of the Appellate Tribunal and from any judgment or order passed by the High Court.

We are pleased to release the present book "Appeals Under GST" that is conceived and written with a view to provide a practical guidance for efficient filing and effective handling of the appeal proceedings under the GST law. The present book is divided into following Six Parts, namely;

Part I	:	Appealable Orders
Part II	:	Appeal to Appellate Authority
Part III	:	FAQs on Filing Appeal to Appellate Authority
Part IV	:	Appeal to Appellate Tribunal, High Court and Supreme Court
Part V	:	Draft Written Submissions to the Appellate Authority
Part VI	:	Appendix

Part I of the Book comprises an overview of the provisions under which various adjudication orders are passed by the Proper Officers under the Goods and Services Tax law and that are appealable to the Appellate Authority. This part contains overview of the provisions relating to Section 60 (Provisional Assessment), Section 62 (Assessment of Non-filers of return i.e. Best-judgment Assessment), Section 63 (Assessment of Unregistered Person), Section 64 (Summary Assessment), Section 161 (Rectification of Errors), Section 67 to 71 (Power of Inspection, Search and Seizure, Inspection of goods in Movement, etc.), Section 129 (Detention of Goods and Conveyance in Transit), Section 130 (Confiscation of Goods), Sections 73, 74 and 74A (Determination of Tax), Section 122 to 125 (Penalties Under GST) and Section 132 (Offences under GST).

Part II of the book, Appeal to Appellate Authority provides an overview of the law and procedures relating to filing of appeal to the Appellate Authority. This Part contains eight chapters dealing with different aspects of the appeal to the Appellate authority. Broadly, this Part contains discussion on the basic provisions relating to filing of appeal to the Appellate Authority, Manner of Filing Appeal, Planning Regarding Filing Appeal, Time Limit to file Appeal, Pre-deposit of Disputed tax and Penalty, Documents required to be furnished to the Appellate Authority, Appearance by Authority Representative and Order of Appellate Authority.

Part III contains a set of four Frequently Asked Questions (FAQs) on filing of Appeal to the Appellate Authority, as issued by the GSTN portal. These FAQs would provide an authentic guidance about various statutory as well as procedural aspects relating to appeals under the GST law.

Part IV of the book comprises four chapters relating to Appeal to Appellate Tribunal, Form and Manner of Filing of Appeal before the Appellate Tribunal, Procedure by Registrar of GSTAT and Appeal to High Court and Supreme Court.

Part V of the Book consists as may as 22 draft written submissions relating to the contemporary issues as adjudicated by the Adjudicating Authorities against the taxpayers.

Part VI of the Book, titled Appendix, comprises full text of relevant statutory provisions, Rules and Forms relating to the Appeals under the GST law. This would provide a ready reference of the currently applicable statutory provisions and rules relating to filing of appeal and pleading before the Appellate Authority.

The text of the statutory provisions as well as Rules is updated till the Finance Act, 2025. The gist of the relevant Circulars and Notifications, as available till date have been incorporated in the relevant Chapter and the full text of the Circulars and Notifications have been reproduced at the end of the each Chapter as Appendix to the same.

We believe that the book would be of immense use for the Chartered Accountants in Practice as well as those in industry, Advocates, GST Practitioners and Tax Consultants, in filing and handling appeals before the various Appellate Forums under the GST law.

Notwithstanding the best of our care, the likelihood of certain shortcomings having crept into this book cannot be ruled out. We, therefore, solicit creative feedback from our esteemed readers to bring to our notice any mistakes, errors, omissions or discrepancies, as and where noticed by them.

JODHPUR
19 JUNE, 2025	CA. SATYADEV PUROHIT