GST Appeals and Appellate Tribunal

Contents
PART-A
Chapter A1—Concepts and Framework of GST.... A1-1
1.1 Basic Concepts of the GST.......A1-1
1.2 Legislative Framework............ A1-3
1.3 Meaning and Scope of the term “Supply” ......... A1-6
1.4 Concept of distinct persons........................................................................ A1-9
1.5 Taxable event and charging provisions ..................................................... A1-10
1.6 Rates of GST .......................................................................................... A1-12
1.7 Exemptions and exempt supplies ............................................................. A1-13
1.8 Time and Value of supply........................................................................ A1-14
1.8.1 Time of Supply...........................................................................A1-14
1.8.2 Value of supply...........................................................................A1-16
1.9 Zero Rated Supplies ................................................................................ A1-17
1.10 Export of goods and services................................................................... A1-19
1.10.1 Export of goods..........................................................................A1-19
1.10.2 Export of services.......................................................................A1-19
1.10.3 Supplies in territorial waters........................................................A1-20
1.11 Supply to SEZ Units and Developers........................................................ A1-21
1.11.1 Special Economic Zone ..............................................................A1-21
1.11.2 Special Economic Zone Developer..............................................A1-21
1.11.3 Supplies to the SEZ Units and Developer ....................................A1-21
1.11.4 Two options are available forzero rated supplies
including those made tothe SEZ units/ developers.......................A1-22
1.12 Output Tax ............................................................................................. A1-22
1.13 Input Tax Credit (ITC) ............................................................................ A1-23
1.14 Due date of payment of Self-AssessedTax................................................ A1-25
1.15 Persons liable to file returns ..................................................................... A1-26
1.16 Types of returns or reports and periodicity............................................... A1-27
1.17 Person-wise returns ................................................................................. A1-30
1.18 Limitation period for correction/modification.......................................... A1-31
1.19 Refund (Section 54 & 55 of the GST Act) ................................................ A1-31
About the Authors........................................................................................................................... v
Preface......................................................................................................................................... vii
Short Contents............................................................................................................................... ix
Specimen Formats ........................................................................................................................ xi
Table of Cases..........................................................................................................................xxxiii
Contents
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1.19.1 Circumstances............................................................................A1-31
1.19.2 Time limit ..................................................................................A1-32
1.19.3 Procedure for claiming refund.....................................................A1-34
1.20 E-way bill................................................................................................ A1-35
1.21 Job Work ................................................................................................ A1-36
1.22 Tax Invoice, Bill of Supply, Debit/Credit Notes........................................ A1-37
1.22.1 E-invoice ....................................................................................A1-37
1.22.2 Tax Invoice/Bill of Supply/Delivery Challan - Features ..............A1-38
1.22.3 Circumstances when a debit note or credit note is issued..............A1-39
1.23 Accounts and Records............................................................................. A1-40
1.23.1 Maintenance of Accounts and Records (Sec 35 of the GST Act)..A1-40
1.23.2 Retention of Accounts and Records (Sec 36 of the GST Act).......A1-41
1.24 Interest under GST.................................................................................. A1-41
1.24.1 Interest payable by the person .....................................................A1-42
1.24.2 Interest payable to the person ......................................................A1-42
1.25 Penalties under GST................................................................................ A1-43
1.26 Scrutiny of Returns................................................................................. A1-48
1.27 Show Cause Notice (SCN) for Recovery of Demand ................................ A1-49
Chapter A2—Major litigation areas in the GST
2.1 Supply, time of supply and its value ........................................................... A2-1
2.2 Classification and rates of tax .................................................................... A2-4
2.3 Input tax credit.......................................................................................... A2-5
2.4 Registration and its cancellation................................................................. A2-6
2.5 Refund......................................................................................................A2-6
2.6 Movement of goods and e-way bill............................................................. A2-6
2.7 Mismatches...............................................................................................A2-7
2.8 Others.......................................................................................................A2-7
Chapter A3—General Principles of Law
3.1 Principles for interpretation ....................................................................... A3-2
3.1.1 Interpretation should be reasonable and sensible............................A3-2
3.1.2 Legislative intent ..........................................................................A3-4
3.1.3 No presumption; Give full effect of each word...............................A3-4
3.1.4 Construction, most beneficial to the subject...................................A3-4
3.1.5 Full effect to every word ...............................................................A3-5
3.1.6 Strict construction to exemption notification .................................A3-6
3.1.7 Reasonable classification – Discrimination under Constitution.......A3-6
3.2 Reference to legislative intent/statement of objects and reasons.................. A3-7
3.3 Law of Precedence .................................................................................... A3-9
3.3.1 Nature and scope..........................................................................A3-9
3.3.2 Judgment vs. Order by the Court.................................................A3-10
3.3.3 Whether all judgments/orders have binding precedence? .............A3-10
Contents
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3.3.4 Decision of the same High Court................................................A3-11
3.3.5 Decision of the Supreme Court...................................................A3-11
3.3.6 Decision of the High Courts of other States ................................A3-12
3.4 Principle of purposive construction.......................................................... A3-13
3.5 Revenue Neutrality.................................................................................. A3-15
3.6 Doctrine of Impossibility......................................................................... A3-17
3.7 Rule of harmonious construction............................................................. A3-17
3.8 Common parlance meaning vs. Technical meaning................................... A3-19
3.9 Rule of ejusdem generis and noscitur a sociis ........................................... A3-20
3.9.1 Meaning - ejusdem generis..........................................................A3-20
3.9.2 Meaning - noscitur a sociis..........................................................A3-22
3.9.3 Meaning - Illustrations................................................................A3-23
3.9.4 Limitation..................................................................................A3-24
3.10 Specific over General Provision................................................................ A3-25
3.11 Retrospective Amendments...................................................................... A3-27
3.12 Purpose of “proviso” and “explanation” in Legislation ............................ A3-29
3.13 Substantive vs. Procedural Law................................................................ A3-30
3.14 Referential legislation [….. as defined in the ….. Act]............................... A3-31
3.15 Notifications vs. Circulars........................................................................ A3-32
3.16 Clarifications by the Department ............................................................. A3-33
3.17 Can a Form prescribed under the Rule override the Statute?...................... A3-34
3.18 Definition of Few Terms, generally used in law ........................................ A3-34
3.19 Penalties under the GST.......................................................................... A3-37
3.20 Other Principles ...................................................................................... A3-39
3.21 Giving False Affidavits ............................................................................ A3-40
3.22 Order on the direction of the Superior Officers......................................... A3-42
3.23 Doctrine of Merger ................................................................................. A3-42
3.23.1 Meaning and scope.....................................................................A3-42
3.23.2 Case Laws..................................................................................A3-44
3.24 Types of Writs(Writ Petitions) ................................................................. A3-45
Chapter A4—Legal Maxims
4.1 Legal Maxims – An Introduction............................................................... A4-2
4.2 Significance of Legal Maxims in Pleadings ................................................ A4-3
4.3 Audi alteram partem ................................................................................. A4-4
4.4 Nemo Debet Esse Judex in propriasuacausa............................................... A4-6
4.5 Lex non cogit ad impossibilia..................................................................... A4-8
4.6 Ignorantia juris non excusat....................................................................... A4-9
4.7 Generalia Specialibus non derogant ......................................................... A4-10
4.8 Actoriincumbit onus probandi ................................................................. A4-11
4.9 Expressio Unius Est Exclusio Alterius...................................................... A4-11
4.10 Ejusdem generis ...................................................................................... A4-12
4.11 Noscitur a sociis...................................................................................... A4-12
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4.12 Ut res magisvaleat quam pereat................................................................ A4-12
4.13 Substance over form ................................................................................ A4-13
4.14 Contemporanea expositio EST optima et fortissima in lege....................... A4-15
4.15 Cessante Ratione Legis, cessat ipsa lex..................................................... A4-16
4.16 Nemo Debet Bis Punivi pro uno delicto ................................................... A4-16
4.17 Actus Curiae Neminem Gravabit............................................................. A4-16
4.18 Nova Constitutio Futuris Formam Imponere Debet, Non Praeteritis......... A4-17
4.19 Falsus in Uno Falsus in Omnibus............................................................. A4-18
4.20 Other commonly used legal maxims/terms.............................................. A4-19
Chapter A5—Pleading & Oral Arguments
5.1 Pleading....................................................................................................A5-1
5.1.1 Introduction .................................................................................A5-1
5.1.2 Whether pleading includes oral arguments?...................................A5-2
5.1.3 Importance of Pleadings...............................................................A5-2
5.1.4 Pleadings under the Code of Civil Procedures ...............................A5-2
5.1.5 Pleadings under the Code of Civil Procedure vs. a writ petition......A5-3
5.1.6 Pleadings under the Public Interest Litigation (PIL).......................A5-3
5.1.7 Pleadings before the Tax Authorities.............................................A5-3
5.2 Oral Arguments ........................................................................................ A5-4
5.2.1 Meaning and scope.......................................................................A5-4
5.2.2 Key Characteristics.......................................................................A5-4
5.2.3 Typical Flow in a Tax Hearing......................................................A5-4
5.2.4 Suggested Practice Tips.................................................................A5-5
Chapter A6—Preliminary and Technical Grounds – Three pillars of Natural Justice
6.1 “Opportunity of being heard” – A mandatory, constitutional
and legal requirement ................................................................................ A6-1
6.1.1 The term “Opportunity of being heard” – Where used in
the GST Act /Rules......................................................................A6-1
6.1.2 Need for opportunity of being heard ...........................................A6-11
6.1.3 Case Laws, which may be referred...............................................A6-12
6.1.4 Sample Grounds.........................................................................A6-16
6.2 Rule against Bias (NemoJudex in CausaSua)............................................ A6-16
6.3 Speaking Order ....................................................................................... A6-17
6.3.1 Requirement for passing a speaking order – Where used
in the GST Act /Rules................................................................A6-17
6.3.2 Need for a speaking order ...........................................................A6-17
6.3.3 Case Laws, which may be referred...............................................A6-18
6.3.4 Sample Grounds.........................................................................A6-20
6.4 Ex-parte Order ........................................................................................ A6-21
6.4.1 Duties of the Authorities in Ex-parte Orders................................A6-21
6.4.2 Sample Grounds.........................................................................A6-23
Contents
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Chapter A7—Adjournment, Condonation and Extension Applications
7.1 Adjournment ............................................................................................ A7-1
7.1.1 GST Act - Legislative provisions ...................................................A7-1
7.1.2 Case laws .....................................................................................A7-2
7.1.3 Sample Application for Adjournment in Appellate
Proceedings..................................................................................A7-3
7.2 Condonation for delay is filing the appeal................................................... A7-3
7.2.1 GST Act - Legislative provisions ...................................................A7-3
7.2.2 Case laws .....................................................................................A7-4
7.2.3 Sample Application for Condonation – Delay in filing of
Appeal .......................................................................................A7-11
7.3 Production of Additional Evidence and submitting Additional
Grounds by Appellant ............................................................................. A7-12
7.4 Extension of Dates – Application by the Taxpayer ................................... A7-12
7.4.1 Sec 27 - Special provisions relating to casual taxable person
and non-resident taxable person ..................................................A7-12
7.4.2 Sec 65 - Audit.............................................................................A7-13
7.4.3 Sec 143 - Job work procedure ......................................................A7-14
Chapter A8—Defenses and Course of actions against SC Nand Order in original
8A Defences against the illegal SCN................................................................ A8-1
8A.1 Pre-SCN notice should be issued before issuance of SCN ..............A8-2
8A.2 SCN should be in proper format....................................................A8-3
8A.3 SCN should not be vague and incomplete......................................A8-4
8A.4 Justifiable reasons to invoke sec 74 – Extended period
(Up to FY 2023-24) or invoking sec 74A(5)/74A(9) .......................A8-5
8A.5 SCN should not be with pre-determined notion and
give conclusion.............................................................................A8-5
8A.6 SCN should specify the grounds, reasons and amount in
default..........................................................................................A8-7
8A.7 Reopening of assessment ..............................................................A8-8
8A.8 SCN in the name of dead person/non-existing entities...................A8-9
8A.9 SCN should be issued by the competent officer, who
should not lack jurisdiction .........................................................A8-10
8B Defenses against the order in original....................................................... A8-14
8B.1 Non-issue of SCN or summary of the SCN.................................A8-14
8B.2 Principle of natural justice - Failed to afford opportunity
(or sufficient opportunity) of being heard ....................................A8-14
8B.3 Unbiased and impartial adjudication...........................................A8-15
8B.4 Right to cross examination of witnessget and copies....................A8-17
8B.5 Proper Officer should not be guided by the Superior authorities ...A8-18
8B.6 Pass a speaking order..................................................................A8-18
8B.7 Order should not travel beyond SCN...........................................A8-19
8B.8 Ex-parte orders...........................................................................A8-20
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8B.9 On Merits...................................................................................A8-20
8C Defenses against SCN and OIO............................................................... A8-20
8C.1 Signatures on the SCN/OIO.......................................................A8-20
8C.2 Generation and quoting of Document Identification
Number (DIN) ...........................................................................A8-21
8C.3 SCN and OIO should be issued within the specified
time limit ...................................................................................A8-22
8C.4 Manner of service of DRC-01/07 – Uploading on web portal......A8-24
8C.5 Bunching of SCN for multiple years............................................A8-25
8C.6 Justifiable reasons to invoke sec 74 [Up to FY 2023-24] or sec
74A(5)/74A(9)[from FY 2024-25]– Charge of fraud ....................A8-26
8D Rectification vs. Appeal ........................................................................... A8-37
8D.1 Fundamental difference ..............................................................A8-37
8D.2 Circumstances of filing rectification vs. appeal ............................A8-37
8D.3 Risk vs. strategy..........................................................................A8-38
8D.4 Relief in rectification application: Full vs. Partial.........................A8-38
8D.5 Case laws on rectification of order ..............................................A8-39
8D.6 Sample rectification application ..................................................A8-41
8E Appeal vs. Writ ....................................................................................... A8-42
8E.1 The Distinction ..........................................................................A8-42
8E.2 Preference to go for Writ Petition instead of Appeal?...................A8-44
8E.3 Exclusion of time taken during the filing and disposal of
Rectification Application and Writ Petition .................................A8-47
8E.4 Quash vs. Remand – Powers of the High Court in writ ................A8-47
8F Other common issues .............................................................................. A8-49
8F.1 Penalties under the GST – Course of action ................................A8-49
8F.2 Denial of ITC- Receipts from retrospectively cancelled
suppliers– Course of action.........................................................A8-49
8F.3 Denial of ITC- Alleged bogus purchases – Course of action.........A8-53
Chapter A9—GSTAT vs. CESTAT – A Glance ...................................... A9-1
PART-B
Chapter B1—Concept of Appeals& Revision
1.1 Concept of Appeals in Taxation Laws.........................................................B1-1
1.2 Appellate Jurisprudence .............................................................................B1-3
1.3 Formation of Tribunals ..............................................................................B1-4
1.4 Nature and scope of the Appeals under the GST.........................................B1-4
1.5 Hierarchy of Appeals in the GST Act..........................................................B1-5
1.6 Revisional Authority ..................................................................................B1-5
Chapter B2—Appeal by whom and to whom - First Appeal & GSTAT
2.1 Who may file appeal? .................................................................................B2-1
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2.1.1 Appeal by a person other than GST Department ........................... B2-1
2.1.2 Appeal by the GST Department before the Appellate
Authority/Tribunal....................................................................... B2-2
2.1.3 Appeal to the High Court.............................................................. B2-3
2.1.4 Appeal to the Supreme Court........................................................ B2-3
2.1.5 Meaning of the term “aggrieved person” ....................................... B2-4
2.1.6 Can an appeal be filed by a (third) person, other than
against whom demand has been created?....................................... B2-6
2.1.6A Appeal against provisional assessment under sec 60
and summary assessment under sec 64 .......................................... B2-8
2.1.7 Can an appeal be filed directly to the GSTAT, by-passing the
First Appellate Authority?............................................................. B2-9
2.1.8 Appeal not to be filed by the Department in certain cases............... B2-9
2.2 To whom, the appeal shall be filed?...........................................................B2-12
2.2.1 Appeal before the Central GST Authorities ................................. B2-13
2.2.2 Appeal before the State GST Authorities..................................... B2-14
ANNEXURE ..............................................................................................................B2-14
Chapter B3—Time Limit and Condonation – First Appeal & GSTAT
3.1 Time limit for filing of appeal .....................................................................B3-1
3.1.1 Appeal to the Appellate Authority................................................. B3-1
3.1.2 Appeal to the Appellate Tribunal (GSTAT) ................................... B3-1
3.1.3 Appeal to the High Court.............................................................. B3-3
3.1.4 Appeal to the Supreme Court........................................................ B3-3
3.1.5 Calculation of time limit............................................................... B3-3
3.1.6 Date of Service of the order.......................................................... B3-4
3.2 Matter being pursued before the wrong forum .............................................B3-5
3.2.1 Time taken during Rectification proceedings ................................. B3-5
3.2.2 Time taken during writ proceedings .............................................. B3-6
3.2.3 B3-Supreme Court Judgments....................................................... B3-8
3.3 Condonation of delay.................................................................................B3-9
Chapter B4—Non Appealable Orders - First Appeal & GSTAT
4.1 No right of appeal or non-appealable decisions & orders .............................B4-1
4.1.1 Appeal can’t be filed by the Department in certain cases ................ B4-1
4.1.2 Non-appealable decisions and orders............................................. B4-2
Chapter B5—Pre-Deposit – First Appeal & GSTAT
5.1 Pre-deposit - Condition for filing of appeal..................................................B5-1
5.2 Admitted Tax.............................................................................................B5-4
5.3 Manner of payment of Pre-deposit .............................................................B5-6
5.4 Stay of recovery proceedings on payment of pre-deposit..............................B5-9
5.5 Interest on the amount of pre-deposit – Appeal accepted ...........................B5-10
Chapter B6—Filing Fee – First Appeal & GSTAT
6.1 Appeal Filing Fee .......................................................................................B6-1
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6.1.1 Appellate Authority...................................................................... B6-1
6.1.2 Appellate Tribunal........................................................................ B6-1
6.2 Other Fees..................................................................................................B6-3
6.2.1 Schedule of Fees........................................................................... B6-3
6.2.2 Multiple orders in original: ........................................................... B6-4
6.2.3 Interlocutory application:.............................................................. B6-4
6.3 Manner of payment of Filing Fee ...............................................................B6-5
Chapter B7-A—First Appellate Authority – Manner and Procedure
of filing Appeal
7A.1 At a Glance.............................................................................................B7A-1
7A.2 Manner of filing Appeal ..........................................................................B7A-2
7A.2.1 Electronically filing.....................................................................B7A-2
7A.2.2 Filing of appeal in off-line mode .................................................B7A-2
7A.2.3 Who may file the appeal?............................................................B7A-3
7A.2.4 Time limit of filing of appeal and condonation............................B7A-3
7A.2.5 Pre-deposit before filing of appeal ...............................................B7A-4
7A.2.6 Manner of filing of appeal ..........................................................B7A-4
7A.2.7 Verification of appeal..................................................................B7A-4
7A.2.8 Manner of submitting of copy of impugned order / decision
before the Appellate Authority ....................................................B7A-5
7A.3 Manner of filing Application/Appeal by the Department .........................B7A-6
7A.4 Filing of appeal against rejection of Revised TRAN-1 ............................B7A-11
7A.5 Stay of recovery proceedings..................................................................B7A-12
7A.6 Precautions and Suggestions for filing of Appeal ....................................B7A-13
7A.6.1 B7A-Practical check-list ............................................................B7A-13
7A.6.2 B7A-Making of Appeal Booklet – Ingredients ...........................B7A-14
7A.7 B7A-Withdrawal of appeal ....................................................................B7A-17
Chapter B7-B—First Appellate Authority – Sample Appeal Documents
7B.1 Sample Index of Appeal .......................................................................... B7B-1
7B.2 Sample Calendar of Events...................................................................... B7B-3
7B.3 Sample Statement of Facts....................................................................... B7B-3
7B.4 Sample Grounds of Appeal ..................................................................... B7B-6
7B.5 Sample grounds (grounds on merits only) - Rejection of refund............... B7B-12
7B.6 Sample grounds (grounds on merits only) - Refusal order to grant GST
registration............................................................................................ B7B-13
7B.7 Sample grounds (grounds on merits only) - Cancellation order................ B7B-16
7B.8 Sample Grounds on merits -Various issues ............................................. B7B-23
7B.9 Sample Prayer....................................................................................... B7B-32
7B.10 Complete set of Appellate Documents (In brief)..................................... B7B-33
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Chapter B7-C—First Appellate Authority – Procedure of filing
Appeal – Online Steps
7C.1 Filing an Appeal against Demand Order ..................................................B7C-1
7C.2 Filing an Appeal against Registration Order........................................... B7C-11
Chapter B8—First Appellate Authority – Disposal
8.1 Disposal of appeal by the Appellate Authority ............................................B8-1
8.2 Appellate authority should be higher in rank than the
Adjudicating Authority...............................................................................B8-3
8.3 Reasonable and sufficient opportunity to furnish the submissions.................B8-5
8.4 Adjournments............................................................................................B8-6
8.5 Submitting additional grounds or producing additional evidence .................B8-6
8.5.1 Additional grounds....................................................................... B8-6
8.5.2 Additional Evidence ..................................................................... B8-7
8.5.3 Additional Ground vs. Additional Evidence .................................. B8-9
8.5.4 Sample Application for production of additional evidence: .......... B8-10
8.6 Hearing of Appeal and Oral Arguments....................................................B8-11
8.7 Powers of the Appellate Authority to issue SCN........................................B8-14
8.8 Order of the Appellate Authority ..............................................................B8-15
8.9 Pass a speaking order................................................................................B8-18
8.10 Duties of the Authorities ..........................................................................B8-18
8.11 Rectification of errors apparent on the face of record.................................B8-20
8.12 Review of order........................................................................................B8-21
8.13 Finality of the order .................................................................................B8-21
Chapter B9—Revision under GST
9.1 Appeal vs. Revision – At a glance ...............................................................B9-1
9.2 Revisional powers.......................................................................................B9-2
9.2.1 Nature and objective..................................................................... B9-2
9.2.2 Circumstances.............................................................................. B9-2
9.2.3 Initiation of revision..................................................................... B9-3
9.2.4 Powers of the Revisional Authority ............................................... B9-3
9.2.5 Interim stay of operation of order ................................................. B9-3
9.2.6 Passing of the Revision Order....................................................... B9-4
9.2.7 Appropriate authority (jurisdiction) for revision under the CGST... B9-4
9.2.8 Restrictions and time limits for Revision........................................ B9-4
9.2.9 Finality of revision order .............................................................. B9-5
Chapter B10—GSTAT, its Constitution, Functions and Powers
10.1 Appellate Tribunals..................................................................................B10-1
10.1.1 Indian Judicial System................................................................ B10-1
10.1.2 Primary objectives for creating Tribunal ...................................... B10-1
10.1.3 Key Functions of the Tribunal .................................................... B10-2
10.1.4 Key Reasons for creating Tribunal............................................... B10-2
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10.1.5 Court vs. Tribunal ...................................................................... B10-3
10.1.6 Duties of the Tribunal ................................................................ B10-4
10.2 Journey of The GSTAT............................................................................B10-6
10.3 GST Appellate Tribunal [GSTAT] ............................................................B10-7
10.3.1 GSTAT and the Constitution of India ......................................... B10-7
10.3.2 Meaning of “Appellate Tribunal” in the GST .............................. B10-8
10.3.3 Framework of GST Appellate Tribunal Provisions ...................... B10-8
10.3.4 Constitution of GSTAT under sec 109 – Legislative provisions..... B10-9
10.3.5 Few important terms................................................................... B10-9
10.3.6 Qualifications and appointment .................................................B10-11
10.3.7 Emergency events......................................................................B10-12
10.3.8 Benches of GSTAT....................................................................B10-13
10.3.9 Functions of the GSTAT – Distribution of cases ........................B10-15
10.3.10 Transfer of cases........................................................................B10-16
10.3.11 Powers of the President .............................................................B10-17
10.3.12 Powers of the Vice-President......................................................B10-17
10.3.13 Single Member Bench vs. Double Members Bench .....................B10-18
10.3.14 Transfer of Members .................................................................B10-18
10.4 Proceedings before the GSTAT...............................................................B10-18
10.5 Other powers and functions of GSTAT ...................................................B10-19
10.6 Powers and functions of Registrar...........................................................B10-23
10.6.1 Powers and functions of the Registrar.........................................B10-23
10.6.2 Placing of order of Hon’ble Supreme Court and
Hon’ble High Courts before the Appellate Tribunal. ...................B10-24
Chapter B11-A—GSTAT – Manner and Procedure of filing Appeal
11A.1A At a Glance...........................................................................................B11A-1
11A.1B Steps of Appeal before GSTAT - At a Glance.........................................B11A-2
11A.2 Filing of Appeal by the person...............................................................B11A-3
11A.2.1 Who may file the appeal?..........................................................B11A-3
11A.2.2 Time limit of filing of appeal and condonation..........................B11A-3
11A.2.3 Pre-deposit and Filing Fee.........................................................B11A-3
11A.2.4 Manner of filing of appeal – Electronically or Manually ............B11A-3
11A.2.5 Electronic filing and processing of appeals &
applications, etc........................................................................B11A-4
11A.3 Filing of Application by the Department................................................B11A-5
11A.4 Structure of appeal................................................................................B11A-7
11A.5 Statement of Facts, Grounds of Appeal and Prayer – Suggestions
and Precautions................................................................................... B11A-12
11A.5.1 Statement of facts (SOF, in short) – Suggestions ......................B11A-12
11A.5.2 Statement of facts (SOF, in short) – Precautions ......................B11A-12
11A.5.3 Grounds of Appeal (GOA, in short) – Suggestions ..................B11A-13
11A.5.4 Grounds of Appeal (GOA, in short) – Precautions ..................B11A-14
11A.5.5 Prayer – Suggestions...............................................................B11A-14
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11A.5.6 Prayer – Precautions...............................................................B11A-15
11A.5.7 Structure of Prayer .................................................................B11A-15
11A.5.8 Synopsis and written submissions/ arguments.........................B11A-16
11A.6 Suggested Index or Order of Documents.............................................. B11A-17
11A.7 Submission of Appeal ......................................................................... B11A-18
11A.7.1 Statutory provisions................................................................B11A-18
11A.7.2 Electronically filing.................................................................B11A-18
11A.7.3 Submission of Appeal/Application.........................................B11A-18
11A.8 Post-submission procedure, before hearing of appeal ............................ B11A-20
11A.8.1 Endorsing copies to the party..................................................B11A-20
11A.8.2 Endorsement and scrutiny of appeal or petition.......................B11A-20
11A.8.3 Rejection or amendment of Form of appeal ............................B11A-21
11A.8.4 Registration of admitted appeals.............................................B11A-22
11A.8.5 Ex-parte amendments.............................................................B11A-22
11A.8.6 Calling for records..................................................................B11A-22
11A.8.7 Submission of authorization letter...........................................B11A-22
11A.8.8 Interlocutory applications.......................................................B11A-22
11A.8.9 Power to exempt.....................................................................B11A-23
11A.9 Cross-objection, Reply and Rejoinder................................................... B11A-23
11A.9.1 Cross objection.......................................................................B11A-24
11A.9.2 Filing of reply and other documents by the respondents...........B11A-26
11A.9.3 Filing of rejoinder ..................................................................B11A-28
11A.10 Withdrawal of appealfiled before the GSTAT....................................... B11A-28
Chapter B11-B—GSTAT –Sample Appeals
11B.1 Issue 1- Disallowing ITC due to Mismatch between GSTR-3B and
GSTR-2B.............................................................................................. B11B-1
11B.1A General Guidelines for GSTAT Appeal Filings.......................... B11B-1
11B.1B Appeal in FORM GST APL-05 ................................................ B11B-2
11B.1C Cross-Objections in FORM GST APL-06.................................. B11B-5
11B.1D Reply by the Respondent........................................................... B11B-7
11B.1E Verification...............................................................................B11B-8
11B.2 Issue 2 – Retrospective cancellation of registration ................................. B11B-9
11B.2A Appeal in FORM GST APL-05 ................................................ B11B-9
11B.2B Reply/Counter-Affidavit......................................................... B11B-11
11B.3 Application for early hearing ................................................................B11B-12
11B.4 Application for submitting additional evidence
[Interlocutory Application]...................................................................B11B-14
11B.5 Supporting Affidavit to Additional Evidence Application ......................B11B-17
11B.6 Application for submitting additional grounds of appeal
[Interlocutory Application]...................................................................B11B-18
11B.7 Application for Cross Examination of another Person ...........................B11B-21
Contents
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Chapter B11-C—GSTAT – Procedure of filing Appeal – Online
Steps& FAQ
11C.1 Registration on the Portal ...................................................................... B11C-1
11C.2 Filing of the Appeal on the Portal.......................................................... B11C-6
11C.3 Re-Filing of the Appeal on the Portal................................................... B11C-16
11C.4 Upload Additional Documents on the Portal........................................ B11C-22
11C.5 FAQ Available on GSTAT Portal......................................................... B11C-25
Chapter B12—GSTAT – Cause list – Preparation for hearing
12.1 Cause List................................................................................................B12-1
12.2 Service of notices and communication ......................................................B12-3
Chapter B13—GSTAT – Hearingand Disposal
13.1 Hearing of appeal.....................................................................................B13-1
13.1.1 Legislative Provisions ................................................................. B13-1
13.2 Single Member Bench vs. Double Members Bench ....................................B13-1
13.2.1 Sec 109(8) of the GST Act - ........................................................ B13-1
13.2.2 Rule 110A of the GST Rules - Procedure for the Appeals to be
heard by a single Member Bench................................................. B13-2
13.3 Recusal [Withdrawing oneself by the Member] .........................................B13-2
13.4 Dress for the parties..................................................................................B13-3
13.5 Adjournment ...........................................................................................B13-4
13.6 Default to appear – Appellant or Respondent ............................................B13-5
13.7 Other Procedures......................................................................................B13-7
13.8 Difference of opinion of GSTAT Members...............................................B13-8
13.9 Grounds and Additional Evidence ..........................................................B13-10
13.10 Affidavit.................................................................................................B13-11
13.11 Discovery, Production and Return of Documents....................................B13-13
13.12 Cross-Examination based upon request of Appellant...............................B13-14
13.13 Examination of Witnesses and Issue of Commissions .............................B13-16
13.14 Disposal of appeal and issue of order......................................................B13-18
13.15 Rectification and Amendment of order ...................................................B13-24
13.16 Duties of the subordinate authorities on remand by the GSTAT ..............B13-25
Chapter B14—GSTAT –Records&Registersand Inspection of Records
14.1 Record of Proceedings..............................................................................B14-1
14.1.1 Court diary ................................................................................ B14-1
14.1.2 Order sheet................................................................................. B14-1
14.1.3 Maintenance of court diary ........................................................ B14-2
14.1.4 Statutes or citations for reference................................................. B14-2
14.1.5 Calling of cases in court.............................................................. B14-2
14.1.6 Regulation of court work............................................................ B14-2
14.2 Maintenance of Registers .........................................................................B14-3
14.2.1 Registers to be maintained .......................................................... B14-3
Contents
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14.2.2 Arrangement of records in pending matters................................. B14-3
14.2.3 Contents of main file .................................................................. B14-4
14.2.4 Contents of process file............................................................... B14-4
14.2.5 Contents of execution file ........................................................... B14-4
14.2.6 File for miscellaneous applications.............................................. B14-5
14.2.7 Preservation of Record ............................................................... B14-5
14.2.8 Retention, Preservation and Destruction of records..................... B14-5
14.3 Disposal & Order related Records.............................................................B14-5
14.3.1 Making of entries by Court officer .............................................. B14-5
14.3.2 Transmission of order by the Court officer .................................. B14-6
14.3.3 Indexing of case files after disposal ............................................. B14-6
14.3.4 Copies of orders in library .......................................................... B14-6
14.3.5 Register of appeals, petitions, etc................................................. B14-7
14.3.6 Registrar to ensure compliance of the Supreme Court or
the High Courts orders................................................................ B14-7
14.4 Custody of the Records ............................................................................B14-7
14.5 Inspection of Records...............................................................................B14-7
14.5.1 Inspection of the records............................................................. B14-7
14.5.2 Grant of inspection..................................................................... B14-8
14.5.3 Time and manner of submitting application for grant of
inspection................................................................................... B14-8
14.5.4 Mode of inspection..................................................................... B14-9
14.5.5 Maintenance of register of inspection.......................................... B14-9
14.5.6 Inspection of Records – At-a-Glance..........................................B14-10
Chapter B15—Appeal before the High Court and the Supreme Court
15.1 Writ petition vs. Appeal............................................................................B15-1
15.2 Appeals before the High Court..................................................................B15-2
15.2.1 Right to Appeal .......................................................................... B15-2
15.2.2 Limitation Period ....................................................................... B15-2
15.2.3 Meaning of “Substantial Question of Law”................................. B15-2
15.2.4 Pre-deposit Requirement............................................................. B15-6
15.2.5 Jurisdiction of the High Court: ................................................... B15-6
15.2.6 Nature of issues to be determined by the High Court................... B15-7
15.2.7 Powers of the High Court ........................................................... B15-7
15.2.8 Constitution of the High Court and manner of decision .............. B15-8
15.2.9 Binding effect and finality of the judgment .................................. B15-8
15.3 Appeals before the Supreme Court............................................................B15-9
15.3.1 Right to Appeal .......................................................................... B15-9
15.3.2 Limitation Period ....................................................................... B15-9
15.3.3 Powers of the Supreme Court ....................................................B15-10
15.3.4 Applicability of Code of Civil Procedure, 1908...........................B15-10
15.3.5 Binding effect and finality of the judgment .................................B15-10
15.3.6 Vide Kunhayammed vs. State of Kerala (SC)..............................B15-10
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15.4 Sums due to be paid notwithstanding appeals before the
High Court or the Supreme Court...........................................................B15-13
15.5 Review of judgment or order ..................................................................B15-13
15.5.1 Key Grounds for Review............................................................B15-13
15.5.2 Case Laws.................................................................................B15-14
Chapter B16—Appeal before the Advance Ruling Appellate Authority
16.1 Legislative provisions for Appeals against Advance Ruling ........................B16-1
16.1.1 Sec 100 - Appeal to appellate authority........................................ B16-1
16.1.2 Sec 101 - Orders of appellate authority........................................ B16-1
16.1.3 Sec 102 - Rectification of advance ruling. .................................... B16-2
16.1.4 Sec 103 - Applicability of advance ruling..................................... B16-2
16.1.5 Rule 106 - Form and manner of appeal to the Appellate
Authority for Advance Ruling ..................................................... B16-2
16.1.6 Rule 107 - Certification of copies of the advance rulings
pronounced by the Appellate Authority....................................... B16-3
16.2 What is Advance Ruling?..........................................................................B16-3
16.2.1 Objectives of Advance Ruling ..................................................... B16-3
16.2.2 Nature and scope of the Advance Ruling Authority (AAR).......... B16-4
16.2.3 Questions to be referred to the Advance Ruling Authority............ B16-4
16.3 Filing of Appeal.......................................................................................B16-5
16.4 Disposal of Appeal...................................................................................B16-6
16.5 Powers of the Appellate Authorities..........................................................B16-8
16.6 The National Appellate Authority for Advance Ruling (NAAAR)..............B16-8
Chapter B17—Authorised Representative
17.1 Authorised Representative (AR) and it’s Role ............................................B17-1
17.1.1 Rights of the taxpayers to appear through Authorised
Representative (AR).................................................................... B16-1
17.1.2 Who can be an Authorised Representative (AR)?......................... B17-1
17.1.3 Who cannot be an AR?............................................................... B17-2
17.1.4 Primary Role and Responsibilities............................................... B17-2
17.2 GSTAT & Authorised Representative (AR) ...............................................B17-3
17.2.1 Meaning of AR .......................................................................... B17-3
17.2.2 Restrictions on appearance.......................................................... B17-4
17.2.3 Appearance of AR...................................................................... B17-5
17.2.4 Consent for change of authorised representative .......................... B17-5
17.2.5 Restriction on party’s right to be heard ........................................ B17-6
17.2.6 Empanelment of special AR by the Tribunal ............................... B17-6
17.2.7 Dress of AR ............................................................................... B17-6
Contents
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PART-C
Chapter C1—GST Appeals Related Sections
Chapter XVIII............................................................................................................. C1-1
Appeals and Revision .................................................................................................. C1-1
Appendix ................................................................................................................C1-21
Chapter C2—GST Appeals Related Rules
Chapter XIII ............................................................................................................... C2-1
Appeals and Revision .................................................................................................. C2-1
Chapter C3—GST Appellate Tribunal Rules, 2023
Chapter I ................................................................................................................. C3-1
Preliminary ................................................................................................................. C3-1
Chapter II ................................................................................................................. C3-2
Appointment of President And Member ...................................................................... C3-2
Chapter III ................................................................................................................. C3-4
Removal of President Or Member................................................................................ C3-4
Chapter IV ................................................................................................................. C3-4
Salary and allowances.................................................................................................. C3-4
Chapter V ................................................................................................................. C3-5
Pension, provident fund, gratuity and leave .................................................................. C3-5
Chapter VI ................................................................................................................. C3-6
Powers of President And Vice President....................................................................... C3-6
Chapter VII................................................................................................................. C3-7
Miscellaneous.............................................................................................................. C3-7
Form I ................................................................................................................. C3-8
Form II ................................................................................................................C3-15
Form III ................................................................................................................C3-15
Chapter C4—GST Appellate Tribunal (Procedure) Rules, 2025
Chapter I ................................................................................................................. C4-1
Preliminary ................................................................................................................. C4-1
Chapter II ................................................................................................................. C4-3
Powers and Functions.................................................................................................. C4-3
Chapter III ................................................................................................................. C4-6
Institution of appeals - Procedure................................................................................. C4-6
Chapter IV ................................................................................................................C4-12
Cause list ................................................................................................................C4-12
Chapter V ................................................................................................................C4-15
Hearing of Appeal......................................................................................................C4-15
Chapter VI ................................................................................................................C4-18
Record of Proceedings .................................................................................................C4-18
Chapter VII ................................................................................................................C4-19
Contents
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Maintenance of Registers.............................................................................................C4-19
Chapter VIII................................................................................................................C4-22
Inspection of Record....................................................................................................C4-22
Chapter IX ................................................................................................................C4-23
Appearance of authorised representative.......................................................................C4-23
Chapter X ................................................................................................................C4-24
Affidavits ................................................................................................................C4-24
Chapter XI ................................................................................................................C4-25
Discovery, Production and Return of Documents .........................................................C4-25
Chapter XII ................................................................................................................C4-26
Examination of Witnesses and Issue of Commissions...................................................C4-26
Chapter XIII................................................................................................................C4-28
Disposal of Cases and Pronouncement of Orders .........................................................C4-28
Chapter XIV................................................................................................................C4-32
Electronic filing and processing of appeals and conduct
of proceedings in the Appellate Tribunal in hybrid mode C4-32
Chapter XV ................................................................................................................C4-33
Miscellaneous..............................................................................................................C4-33
Chapter C5—Appeal Related GST Forms .............................................. C5-1
Chapter C6—Appeals Related CGST Notifications, Orders, Circulars,
Instructions
6.1 Notifications ............................................................................................. C6-1
6.2 Circulars..................................................................................................C6-11
6.3 Instructions..............................................................................................C6-30
Chapter C7—GSTAT Orders and Advisories
7.1 GSTAT Order ........................................................................................... C7-1
7.2 GSTAT Advisories.................................................................................... C7-5