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Appeal with appellate Authority under GST

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Appeal with appellate Authority under GST

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  1. Appeal with appellate Authority under GST

  2. 1. When an appeal can be filed before the Appellate Authority? • Provisions empowering appeal filing before appellate Authority are given under Section 107 of CGST Act. • As per section 107, any person aggrieved by any decision of Adjudicating Authority may file an appeal before Appellate Authority

  3. 2. Which authority is the Adjudicating Authority? • As per Section 2(4) of CGST Act, adjudicating Authority is any authority, appointed or authorised to pass any order or decision under CGST Act.  • Therefore, all orders issued under other chapters of CGST Act can be challenged before appellate authority by aggrieved party such as refund order issued under Chapter XI, assessment order issued under Chapter XII etc.

  4. 3. What are the Levels of Appellate Authority? • Section 107 provides that Appeal can be filed with following 2 levels of Appellate Authority: • Where impugned order under CGST Act/SGST Act is issued by Additional Commissioner or Joint Commissioner then appeal shall be filed be Commissioner (Appeals) • Where an impugned order is issued by the Deputy or Assistant Commissioner or Superintendent the application shall be filed with Joint Commissioner (Appeals)

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