Chapter – XIII Appeals and Revision
108. Appeal
to the Appellate Authority.- (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 acknowledgment shall be issued to the appellant immediately.
(2) 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 26.
(3) 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 acknowledgment, indicating appeal number shall be issued thereafter in FORM GST APL-02 by the Appellate Authority or an officer authorized 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 acknowledgment 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 a copy.
Explanation.– For the provisions of this rule, the appeal shall be treated as filed only
when the final acknowledgment,
indicating the appeal number is
issued.
109. Application to the
Appellate Authority.- (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 authorized by him in this behalf.
110. 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 acknowledgment shall be issued
to the appellant immediately.
(2) 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.
(3) The
appeal and the memorandum
of cross-objections shall be signed in the manner specified in rule 26.
(4) 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 acknowledgment, 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 acknowledgment 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 a copy.
Explanation.– For
the purposes of this rule,
the appeal shall be treated as
filed only when the final acknowledgment indicating the appeal number is issued.
(5) 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 rupees.
(6) There shall be no fee for
application made before the Appellate
Tribunal for rectification of
errors
referred to in sub-section (10) of
section 112.
111. 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 portal.
(2) 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 Registrar.
112. 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:-
(a) 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
(b)
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
(c) 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
(d) 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.
(2) No evidence shall be admitted under sub-rule (1) unless the Appellate Authority
or the Appellate Tribunal records in
writing the reasons for its admission.
(3) 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 -
(a) to examine the evidence or document or to cross-examine
any witness produced by the
appellant; or
(b)
to produce any evidence
or any witness in rebuttal of the evidence
produced by the appellant under sub-rule (1).
(4) 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 appeal.
113. 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
confirmed.
(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.
114. 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.
115. 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 Court.
116. Disqualification for misconduct of an authorised
representative.- Where an authorised
representative, other than those referred to in clause (b) or clause (c) 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.
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