GSTにおける控訴機関への不服申し立て

物品サービス税（GST）における不服申し立ておよび再審査に関する規定は、2017年中央物品サービス税法（「CGST法」）の第17章（第107条から第121条）に定められています。

下級当局の決定に不服がある当事者は、GSTに基づく不服申し立てを不服審査当局に対して行うことができます。GSTにおいて、最初の不服申し立て先は不服審査当局となります。

本稿では、不服審査当局への不服申し立て手続きについて詳しく解説します。

1. 不服審査当局への不服申し立てはいつ行えますか？

• 不服審査当局への不服申し立てを可能にする規定は、CGST法第107条に定められています。

• 第107条に基づき、何らかの決定に不服がある者は、裁定当局の決定に対して不服審査当局へ申し立てを行うことができます。

2. 裁定当局とはどの当局を指しますか？

• CGST法第2条(4)に基づき、裁定当局とは、CGST法の下で命令や決定を下す権限を与えられた、または任命されたあらゆる当局を指します。

• したがって、第11章に基づく還付命令や第12章に基づく査定命令など、CGST法の他の章に基づいて発行されたすべての命令は、不服がある当事者によって不服審査当局に対して異議を申し立てることができます。

• ただし、以下の当局は「裁定当局」には含まれません：
  • 間接税関税中央委員会、
  • 再審査当局、
  • 事前裁定当局、
  • 事前裁定不服審査当局、
  • 国家事前裁定不服審査当局、
  • 不服審査当局、
  • 不服審査審判所、および
  • CGST法第171条(2)に基づき任命された不当利得防止当局。

• そのため、上記の当局が発行した命令に対しては、不服審査当局に異議を申し立てることはできません。ただし、これらの命令に対する申請は、CGST法の他の条項に基づき、より上位の当局に対して行うことができます。

3. 不服審査当局にはどのようなレベルがありますか？

第107条では、不服申し立ては以下の2つのレベルの不服審査当局に対して行えることが規定されています：

1. CGST法またはSGST法に基づく係争中の命令が追加コミッショナーまたは共同コミッショナーによって発行された場合、不服申し立てはコミッショナー（不服審査担当）
2. に対して行われます。係争中の命令が副コミッショナー、補佐コミッショナー、または監督官によって発行された場合、申請は共同コミッショナー（不服審査担当）に対して行われます。

4. 誰が不服審査当局に不服申し立てを行えますか？

不服審査当局への申請は、裁定当局の決定に不服がある者であれば誰でも行うことができます。したがって、以下のいずれの当事者も申請を行うことが可能です：

1. 納税者、または
2. 当局側

4.1 GSTにおける納税者による不服申し立て

• 納税者が裁定当局の決定に不服がある場合、CGST法の規定に従って申請を行うことができます。

4.2 GSTにおける当局による不服申し立て

• Commissioner of CGST/SGST/UTGST may call for records of any proceeding where order is passed by any adjudicating authority to ensure that order is legal and has been passed in conformity with other provisions of CGST Act.

• Where the commissioner is not satisfied with any matter decided in order then he may direct any officer, subordinate to him, to file an application with appellate authority for determining such points as highlighted by the Commissioner.

• Such application shall be dealt with as it is an application made against order of Adjudicating authority and authorised officer shall be considered as appellant.

5. Procedure of filing an appeal under GST to Appellate Authority

5.1 Time Period to file Appeal under GST with appellate authority

• Appeal with appellate Authority can be filed by the assessee within 3 months from date of communication of order of adjudicating authority.
• In case of departmental appeal, application can be filed within 6 months from date of communication of order.

5.2 Relevant form to file appeal with appellate authority 

• Appeal with Appellate Authority shall be filed in form GST APL-01 along with relevant documents. Appeal can be filed electronically or otherwise.

• Application to Appellate Authority shall be filed by Departmental Authority in Form GST APL-03 alongwith all relevant documents. Application can be filed electronically or otherwise.

• Upon submission of application, an acknowledgment shall be generated immediately.

5.3 What is the Pre deposit before filing appeal with appellate Authority

• Appeal shall be filed by the assessee post payment of following amounts of pre-deposits.
  1. 100% Amount of tax, interest, penalty or any other amount which is agreed by both the parties, i.e., computed through impugned order and also admitted by assessee; and
  2. 10% of remaining disputed amount, i.e., amount computed by adjudicating authority in impugned order but not admitted by the assessee subject to maximum of INR 25 Crores.

• Upon payment of above mentioned amount, recovery proceedings for the remaining disputed amount shall be stayed.

5.4 Submission of impugned order with appellate authority

• Certified copy of impugned order shall be submitted with Appellate authority within 7 days from date of generation of initial acknowledgment. Upon submission of impugned order, final acknowledgment shall be generated in form GST APL-02.

5.5 Reasonable opportunity of being heard and Maximum adjournments

• Appellate Authority shall give a reasonable opportunity of being heard to both the parties to appeal.

• For sufficient reasons, appellate authority may adjourn the hearing of appeal. However, no adjournment shall be granted more than 3 times to either of the parties.

5.6 Time Limits to decide the matter in appeal with appellate authority

• Where possible, Appellate Authority shall hear and decide the matter and pass the order within one year from date of filing of appeal. Therefore, the time limit of one year is not binding and shall be based on facts and circumstances of each case.

• Where issuance of order by Appellate Authority is stay by the order of any court or Tribunal then period of such stay shall be excluded while computing one year.

5.7 Order by Appellate Authority

• Upon closure of hearing, the Appellate Authority shall either confirm or modify or set aside the impugned order. However, Appellate Authority can’t refer the matter back to the adjudicating authority who passed the impugned order.

• Appellate Authority shall not pass the order without giving a reasonable opportunity to showing cause against the proposed order, where the proposed order is:
  1. Enhancing the fee or
  2. Enhancing the penalty or
  3. Enhancing the fine in lieu of confiscation or
  4. Confiscating goods of greater value or
  5. Reducing amount of refund or
  6. Reducing amount of Input Tax Credit

• Order by Appellate Authority shall be in writing and shall state the points for determination, decision thereon and reason of such order.

• Upon disposal of appeal, Appellate Authority shall communicate about the appeal to the appellate, respondent and adjudicating Authority. A copy of order shall also be sent to jurisdictional commissioner or any authority designated by him.

• Order passed under section 107 shall be final and binding on parties subject to below provisions

• Section 108 (Appeal to Revisional Authority),
• Section-113 (Order of Appellate Tribunal),
• Section 117 (Appeal to High Court) and
• Section 118 (Appeal to Supreme Court).

• Alongwith order, The Appellate Authority shall issue a summary of the order in FORM GST APL-04 clearly indicating the final amount of demand confirmed.

5.8 Summary of relevant time periods for filing appeal before Appellate Authority

6. Production of Additional Evidence before Appellate Authority (Rule 112 to CGST Rules)

• If any appellant failed to produce any document or evidence before adjudicating authority then he shall not be allowed to produce such document before appellate authority. Therefore, only those documents or evidences can be produced which are produced earlier.

6.1 Cases where additional evidence can be produced during appeal under GST

• However, Following are the exceptions to, i.e.,  in following cases additional evidence shall be allowed during appeal preceding with appellate authority under GST.

1. Where evidence was proposed to present before adjudicating authority, however, it was refused by the adjudicating authority; or
2. Where the appellant could not produce such evidence before Adjudicated Authority due to reasonable cause and such evidence was called by Adjudicating Authority; or
3. Where evidence or document could not be produced due to reasonable cause and such evidence is relevant to any ground of appeal; or
4. Where the adjudicating authority  has passed the impugned order without giving sufficient opportunity to the appellant to produce documents or evidences relevant to any ground of appeal.

6.2 Conditions for Allowing additional Evidences

• Without recording reason for allowing such additional documents in writing, No additional evidence shall be allowed.

• Appellate Authority shall admit the additional evidence only after providing a reasonable opportunity to adjudicating authority. It may:
  • Examine the evidence or document additionally produced by the appellant or cross-examine any witness additionally produced; or
  • Produce any evidence or any witness in rebuttal of the evidence produced by the appellant

• Appellate Authority may ask for any additional document or information on its own and then provisions of Rule 112 shall not apply to such information additionally asked for by Appellate Authority itself.

7. Appeal against order of Appellate Authority

控訴機関の決定に不服がある者は、当該決定の通知を受けた日から3か月以内に、第112条に基づき控訴審判所に申請書を提出しなければならない。