Post issuance of any order by Appellate Authority, next level of review application lies with the GST Appellate Tribunal. GSTAT reviews the order passed by Appellate authority and then issues the order to confirm, modify or set aside the order of Appellate Authority based on its finding and analysis.
CGST Act 20187 provides following 4 stages of appeal and review:
- Apelación ante la Autoridad de Apelación del GST
- Apelación ante el GSTAT
- Apelación ante el Tribunal Superior
- Apelación ante el Tribunal Supremo
In this article we will discuss the 2nd stage of appeal, i..e, appeal to Goods and Service Tax Appellate Tribunal (“GSTAT” or “Appellate Tribunal”).
1. In which cases an appeal is filed before the Goods and Service Tax Appellate Tribunal (“GSTAT”)?
De conformidad con la sección 109 de la Ley de Impuestos sobre Bienes y Servicios Centrales de 2017 ("Ley CGST de 2017"), si una persona no está satisfecha con la decisión de la Autoridad de Apelación, puede presentar una apelación ante el Tribunal de Apelación.
The GST Appellate Tribunal simply means the second appeal forum under GST which is higher than the appellate authorities. It is also the forum of resolving disputes related to state GST and center GST.
2. What are the Levels of GSTAT (Section 109 of CGST Act)
- Under Section 109(1) of CGST Act, the government has constituted an Appellate Tribunal known as Goods and Services Tax Appellate Tribunal (“GSTAT”) on recommendations of the GST council. It is formed for the hearing of appeals against the orders passed by the Appellate Authority.
- Two types of GSTAT Benches are set up namely National Bench and State Benches. The National Bench is set up with its further sub-benches known as Regional Benches. The State benches are set up with its further sub-benches known as Area Benches.
2.1 National Bench and its Regional Benches
- One National Bench is established under GST Act and same is situated in New Delhi and it is presided by the President. Further, National Bench consists two Technical Members, one is of Centre and another is of State.
- Number of Regional Benches to be set-up are decided by the government on the recommendations of the GST council.
- Si algún asunto objeto de apelación está relacionado con el lugar de suministro, dicho asunto será gestionado por la Sala Nacional o las Salas Regionales del Tribunal de Apelación. Para otros asuntos, la apelación será escuchada por las salas estatales o las Salas de Área.
2.2 State Bench and its Area Benches
- The Government shall specify the name of estates or Union Territory for which a State Bench shall be established.
- On request of state government, Government shall decide number of Area benches to be established in a state on recommendation of council.
- An appeal shall be filed with State bench or Area bench against order of Appellate Authority where matter under dispute does not involve determination of Place of supply.
3. Who can file an appeal with the Appellate Tribunal?
An application with Appellate Tribunal can be filed by any person who is aggrieved by the order of Appellate Authority. Therefore, appeal can be filed by either:
- Contribuyente o
- Autoridad Departamental
3.1 Recurso de apelación ante el Tribunal de Apelaciones por parte de un contribuyente
- Si un contribuyente se siente agraviado por la resolución de la autoridad de apelación, puede acudir libremente al Tribunal de Apelaciones siguiendo el procedimiento establecido en la Ley CGST.
3.2 Recurso de apelación ante el Tribunal de Apelaciones por parte de la autoridad departamental
- La Comisión puede solicitar de oficio los expedientes de cualquier resolución dictada por la Autoridad de Apelación o la Autoridad de Revisión. Puede hacerlo a petición del Comisionado de impuestos estatales o del Comisionado del Territorio de la Unión.
- El comisionado puede revisar y examinar dichos expedientes para garantizar que la resolución dictada por la autoridad de apelación sea legal y adecuada.
- Si el comisionado no está satisfecho con la decisión de la Autoridad de Apelación, puede ordenar a cualquiera de sus subordinados que presente una solicitud ante el Tribunal de Apelaciones en un plazo de 6 meses a partir de la fecha de notificación de la resolución impugnada. El Comisionado decidirá el asunto sobre el cual se debe presentar la apelación.
- La persona que presenta la apelación se denomina apelante.
4. Cuándo se puede presentar una apelación ante el Tribunal de Apelaciones
- De conformidad con la Sección 112(1) de la Ley CGST de 2017, se puede presentar una apelación ante el Tribunal de Apelaciones contra la resolución dictada por la Autoridad de Apelación del GST en virtud de la Sección 107 de la Ley CGST o por la Autoridad de Revisión en virtud de la Sección 108 de la Ley CGST.
5. Procedimiento para presentar una apelación ante el Tribunal de Apelaciones
5.1 Plazos para presentar una apelación ante el Tribunal de Apelaciones
- La apelación ante el tribunal de apelaciones puede presentarse en un plazo de 3 meses a partir de la fecha de notificación de la resolución impugnada.
5.2 Formulario pertinente para presentar una apelación ante la autoridad de apelación
- La apelación ante el Tribunal de Apelaciones se presentará en el Formulario GST APL-05 junto con los documentos pertinentes. La apelación puede presentarse de forma electrónica o por otros medios.
- Inmediatamente después de la presentación de la solicitud, el sistema generará un acuse de recibo provisional.
5.3 Presentación de la resolución impugnada ante el GSTAT
- Tras la presentación de la solicitud de apelación, se deberá presentar ante el secretario una copia certificada de la resolución de la Autoridad de Apelación contra la que se recurre en un plazo de 7 días, junto con la tasa aplicable y otros documentos en el Formulario GST APL-05.
- Tras la presentación de todos los documentos, se generará un acuse de recibo definitivo en el Formulario GST APL-02 indicando el número de apelación.
5.4 Fecha considerada como fecha de presentación de la apelación
- Si la copia certificada de la resolución de la autoridad de apelación junto con otros documentos se presentan en un plazo de 7 días, la fecha de presentación de la solicitud será la fecha de generación del acuse de recibo provisional.
- Sin embargo, en caso de presentación tardía, la fecha de generación del acuse de recibo en el Formulario GST APL-02 se considerará como la fecha de presentación de la solicitud.
P. ej.
- Fecha de presentación de la solicitud en el formulario GST APL-05: 1 de enero de 2020
- Fecha de generación del acuse de recibo provisional: 1 de enero de 2020
Case-1:
Date of filing of supporting documents5th January, 2020Date of generation of final Acknowledgment in Form GST APL-025th January, 2020Date considered as date of filing of appeal1st January, 2020
Case-2
Date of filing of supporting documents10th January, 2020Date of generation of final Acknowledgment in Form GST APL-0210th January, 2020Date considered as date of filing of appeal10th January, 2020
5.5 Minimum disputable amount for filing appeal with GSTAT
- Where the amount involved in appeal, i.e., the tax amount, input tax credit amount, Difference in tax or Input Tax credit, Fine, fee or penalty is less than INR 50,000, then Appellate Tribunal may refuse to admit any such appeal.
5.6 Filing of Memorandum of Cross Objection by Counter Party
- On filing of application, GSTAT shall issue a notice to the counter party informing him about filing of appeal application.
- On receipt of such notice, counterparty shall file memorandum of cross-objections within 45 days from date of receipt of such notice. Appellate Tribunal shall dispose off such memorandum as if it was an appeal presented before GSTAT.
- Memorandum of Cross objection shall be filed by the counterparty in form GST APL-06.
5.7 Time limit of admission of appeal by GSTAT
- Appellate Tribunal shall admit the appeal:
- In case of appeal: within 3 months from date of expiry of 3 months from date of communication of impugned order. E.g.
Date of Communication of Impugned order1st January, 2020Time limit of filing of Appeal before Appellate Tribunal1st April, 2020Time limit for admitting such appeal by appellate Tribuna1st July, 2020
- If case of Memorandum of Cross-Objections: Within 45 days after expiry of 45 days from date of receipt of notice
Date of Communication of Notice by GSTAT to Counter Party1st January, 2020Time limit of filing of Memorandum of Cross Objection by Counterparty15th February, 2020 (1st January, 2020+ 45 Days).Time limit for admitting such appeal by appellate Tribuna1st March, 2020 (45days from 15th February, 2020)
5.8 Pre-deposit to be made for filing appeal with GSTAT
- Appeal with GSTAT will be filed only after payment of below liabilities.
- Appellate has deposited full amount of undisputed amount of tax, interest, fine, fee and penalty; and
- Appellant has paid 25% of the disputed amount, in addition to the amount paid at the time of filing of appeal before Appellate Authority. However, such amount shall not exceed IN 50 Crores
5.9 Fee for filing appeal to appellate tribunal
- Fee for filing of appeal with GSTAT shall be INR 1,000 for every 1,00,000 Rupees amount involved subject to maximum of INR 25,000.
- Further, There will be no fee for application made for rectification of errors.
6. Production of Additional evidence before Appellate Tribunal
- An appellant shall not be allowed to produce any additional documents or evidence, before Appellate Tribunal which was not produced earlier before the Appellate Authority.
- However, in following cases, additional evidence shall be allowed:
- where evidence proposed to be admitted was refused by the Appellate authority; or
- where the appellant could not produce such evidence before Appellate Authority due to reasonable cause and such evidence which was called by Appellate Authority or such evidence is relevant to any ground of appeal; or
- where the Appellate authority has passed the impugned order without giving sufficient opportunity to the appellant to adduce evidence relevant to any ground of appeal.
- No additional evidence shall be allowed unless Appellate Tribunal records the reasons for allowing such additional evidence.
- Appellate Tribunal shall not admit the additional evidence unless the reasonable opportunity of show cause has been given to Appellate Authority:
- 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
- However, the Appellate Tribunal may ask for any document on its own, whether presented before Appellate Authority or not. In such a case, provisions of Rule 112 shall not apply.
7. Order by Appellate Tribunal
- Appellate Tribunal shall provide the reason opportunity of being heard to both the parties.
- Appellate Tribunal shall pass the order as it thinks fit. GSTAT may confirm, modify, set aside the order issued by Appellate Authority. GST may also refer the case back to the Appellate Authority, or the Revisional Authority or to the original adjudicating authority for a fresh adjudication or decision after taking additional evidence, if necessary.
- During the course of proceedings, GSTAT may grant the Adjournment to both the parties subject to maximum of 3 adjustments to a party.
- Any error in the order can be rectified by the Appellate Tribunal within 3 months from date of passing of order.
- The Appellate Tribunal shall, as far as possible, hear and decide every appeal within a period of one year from the date on which it is filed.
- The Appellate Tribunal shall send a copy of every order passed to the Appellate Authority or the Revisional Authority, or the original adjudicating authority, as the case may be, the appellant and the jurisdictional Commissioner or the Commissioner of State tax or the Union territory tax.
7. Appeal against order of GSTAT
Order issued by GSTAT shall be binding unless an appeal is filed with the High Court under section 117 of CGST Act.
