Appeals & Revision Rules under CGST Rules 2017

 

 

1. Appeal to the Appel­late Auth- (1) An appeal to the Appel­late Author­i­ty under sub-sec­tion (1) of sec­tion 107 shall be filed in FORM GST APL-01, along with the rel­e­vant doc­u­ments, either elec­tron­i­cal­ly or oth­er­wise as may be noti­fied by the Com­mis­sion­er, and a pro­vi­sion­al acknowl­edge­ment shall be issued to the appel­lant immediately.

 

• The grounds of appeal and the form of ver­i­fi­ca­tion as con­tained in FORM GST APL- 01 shall be signed in the man­ner spec­i­fied in rule

 

• A cer­ti­fied copy of the deci­sion or order appealed against shall be sub­mit­ted with­in sev­en days of fil­ing the appeal under sub-rule (1) and a final acknowl­edge­ment, indi­cat­ing appeal num­ber shall be issued there­after in FORM GST APL-02 by the Appel­late Author­i­ty or an offi­cer autho­rised by him in this behalf:

 

Pro­vid­ed that where the cer­ti­fied copy of the deci­sion or order is sub­mit­ted with­in sev­en days from the date of fil­ing the FORM GST APL-01, the date of fil­ing of the appeal shall be the date of the issue of the pro­vi­sion­al acknowl­edge­ment and where the said copy is sub­mit­ted after sev­en days, the date of fil­ing of the appeal shall be the date of the sub­mis­sion of such copy.

 

Expla­na­tion.– For the pro­vi­sions of this rule, the appeal shall be treat­ed as filed only when the final acknowl­edge­ment, indi­cat­ing the appeal num­ber, is issued.

 

2. Appli­ca­tion to the Appel­late — (1) An appli­ca­tion to the Appel­late Author­i­ty under sub-sec­tion (2) of sec­tion 107 shall be made in FORM GST APL-03, along with the rel­e­vant doc­u­ments, either elec­tron­i­cal­ly or oth­er­wise as may be noti­fied by the Commissioner.

 

(2) A cer­ti­fied copy of the deci­sion or order appealed against shall be sub­mit­ted with­in sev­en days of the fil­ing the appli­ca­tion under sub-rule (1) and an appeal num­ber shall be gen­er­at­ed by the Appel­late Author­i­ty or an offi­cer autho­rised by him in this behalf.

 

3. Appeal to the Appel­late Tri­bunal.- (1) An appeal to the Appel­late Tri­bunal under sub- sec­tion (1) of sec­tion 112 shall be filed along with the rel­e­vant doc­u­ments either elec­tron­i­cal­ly or oth­er­wise as may be noti­fied by the Reg­is­trar, in FORM GST APL-05, on the com­mon por­tal and a pro­vi­sion­al acknowl­edge­ment shall be issued to the appellant

 

• A mem­o­ran­dum of cross-objec­tions to the Appel­late Tri­bunal under sub-sec­tion (5) of sec­tion 112 shall be filed either elec­tron­i­cal­ly or oth­er­wise as may be noti­fied by the Reg­is­trar, in FORM GST APL-06.

 

• The appeal and the mem­o­ran­dum of cross objec­tions shall be signed in the man­ner spec­i­fied in rule

 

• A cer­ti­fied copy of the deci­sion or order appealed against along with fees as spec­i­fied in sub-rule (5) shall be sub­mit­ted to the Reg­is­trar with­in sev­en days of the fil­ing of the appeal under sub-rule (1) and a final acknowl­edge­ment, indi­cat­ing the appeal num­ber shall be issued there­after in FORM GST APL-02 by the Registrar:

 

Pro­vid­ed that where the cer­ti­fied copy of the deci­sion or order is sub­mit­ted with­in sev­en days from the date of fil­ing the FORM GST APL-05, the date of fil­ing of the appeal shall be the date of the issue of the pro­vi­sion­al acknowl­edge­ment and where the said copy is sub­mit­ted after sev­en days, the date of fil­ing of the appeal shall be the date of the sub­mis­sion of such copy.

 

Expla­na­tion.– For the pur­pos­es of this rule, the appeal shall be treat­ed as filed only when the final acknowl­edge­ment indi­cat­ing the appeal num­ber is issued.

 

• The fees for fil­ing of appeal or restora­tion of appeal shall be one thou­sand rupees for every one lakh rupees of tax or input tax cred­it involved or the dif­fer­ence in tax or input tax cred­it involved or the amount of fine, fee or penal­ty deter­mined in the order appealed against, sub­ject to a max­i­mum of twen­ty five thousand

 

• There shall be no fee for appli­ca­tion made before the Appel­late Tri­bunal for rec­ti­fi­ca­tion of errors referred to in sub-sec­tion (10) of section

 

4. Appli­ca­tion to the Appel­late Tri­bunal.- (1) An appli­ca­tion to the Appel­late Tri­bunal under sub-sec­tion (3) of sec­tion 112 shall be made elec­tron­i­cal­ly or oth­er­wise, in FORM GST APL-07, along with the rel­e­vant doc­u­ments on the common

 

• A cer­ti­fied copy of the deci­sion or order appealed against shall be sub­mit­ted with­in sev­en days of fil­ing the appli­ca­tion under sub-rule (1) and an appeal num­ber shall be gen­er­at­ed by the

 

5. Pro­duc­tion of addi­tion­al evi­dence before the Appel­late Author­i­ty or the Appel­late Tri­bunal.- (1) The appel­lant shall not be allowed to pro­duce before the Appel­late Author­i­ty or the Appel­late Tri­bunal any evi­dence, whether oral or doc­u­men­tary, oth­er than the evi­dence pro­duced by him dur­ing the course of the pro­ceed­ings before the adju­di­cat­ing author­i­ty or, as the case may be, the Appel­late Author­i­ty except in the fol­low­ing cir­cum­stances, namely:-

 

 

• where the adju­di­cat­ing author­i­ty or, as the case may be, the Appel­late Author­i­ty has refused to admit evi­dence which ought to have been admit­ted; or
• where the appel­lant was pre­vent­ed by suf­fi­cient cause from pro­duc­ing the evi­dence which he was called upon to pro­duce by the adju­di­cat­ing author­i­ty or, as the case may be, the Appel­late Author­i­ty; or
• where the appel­lant was pre­vent­ed by suf­fi­cient cause from pro­duc­ing before the adju­di­cat­ing author­i­ty or, as the case may be, the Appel­late Author­i­ty any evi­dence which is rel­e­vant to any ground of appeal; or
• where the adju­di­cat­ing author­i­ty or, as the case may be, the Appel­late Author­i­ty has made the order appealed against with­out giv­ing suf­fi­cient oppor­tu­ni­ty to the appel­lant to adduce evi­dence rel­e­vant to any ground of appeal.
• No evi­dence shall be admit­ted under sub-rule (1) unless the Appel­late Author­i­ty or the Appel­late Tri­bunal records in writ­ing the rea­sons for its
• The Appel­late Author­i­ty or the Appel­late Tri­bunal shall not take any evi­dence pro­duced under sub-rule (1) unless the adju­di­cat­ing author­i­ty or an offi­cer autho­rised in this behalf by the said author­i­ty has been allowed a rea­son­able opportunity -

 

• to exam­ine the evi­dence or doc­u­ment or to cross-exam­ine any wit­ness pro­duced by the appel­lant; or

 

• to pro­duce any evi­dence or any wit­ness in rebut­tal of the evi­dence pro­duced by the appel­lant under sub-rule (1).

 

• Noth­ing con­tained in this rule shall affect the pow­er of the Appel­late Author­i­ty or the Appel­late Tri­bunal to direct the pro­duc­tion of any doc­u­ment, or the exam­i­na­tion of any wit­ness, to enable it to dis­pose of the

 

6. Order of Appel­late Author­i­ty or Appel­late Tri­bunal.- (1) The Appel­late Author­i­ty shall, along with its order under sub-sec­tion (11) of sec­tion 107, issue a sum­ma­ry of the order in FORM GST APL-04 clear­ly indi­cat­ing the final amount of demand

 

(2) The juris­dic­tion­al offi­cer shall issue a state­ment in FORM GST APL-04 clear­ly indi­cat­ing the final amount of demand con­firmed by the Appel­late Tribunal.

 

7. Appeal to the High Court.- (1) An appeal to the High Court under sub-sec­tion (1) of sec­tion 117 shall be filed in FORM GST APL-08.

 

(2) The grounds of appeal and the form of ver­i­fi­ca­tion as con­tained in FORM GST APL-08 shall be signed in the man­ner spec­i­fied in rule 26.

 

8. Demand con­firmed by the Court.- The juris­dic­tion­al offi­cer shall issue a state­ment in FORM GST APL-04 clear­ly indi­cat­ing the final amount of demand con­firmed by the High Court or, as the case may be, the Supreme

 

 

9. Dis­qual­i­fi­ca­tion for mis­con­duct of an autho­rised rep­re­sen­ta­tive.- Where an autho­rised rep­re­sen­ta­tive, oth­er than those referred to in clause (b) or clause © of sub-section

(2) of sec­tion 116 is found, upon an enquiry into the mat­ter, guilty of mis­con­duct in con­nec­tion with any pro­ceed­ings under the Act, the Com­mis­sion­er may, after pro­vid­ing him an oppor­tu­ni­ty of being heard, dis­qual­i­fy him from appear­ing as an autho­rised representative.