Month: October 2017

For filing appeal following amounts shall have to be remitted as pre-deposit.
(a) Where any part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him, entire such amount and
(b) a sum equal to 25% of the remaining amount of tax in dispute arising from the said order, in relation to which the appeal has been filed shall be paid. This
amount (25%) is in addition to the pre-deposit paid while filing appeal before
Appellate Authority.

(ICAI FAQ PUBLICATIONS 06-09-2017 Appeals to the Appellate Tribunal: FAQ NO. 47)

Tribunal has been conferred with powers to condone the delay upto 3 months, beyond the period of 3 months or 6 months in case of filing of appeals, where sufficient cause for the delay is shown.
Similarly, delay upto 45 days could be condoned by the Tribunal in filing the
memorandum of cross objections where sufficient cause for the delay is shown.

(ICAI FAQ PUBLICATIONS 06-09-2017 Appeals to the Appellate Tribunal: FAQ NO. 46)

Appeal by Assessee: 3 months from the date of receipt of the order against which the appeal is being preferred
Application by Department: 6 months from the date of receipt of the order against which the application is being preferred
Memorandum of Cross-Objections: 45 days from the date of receipt of notice of appeal

(ICAI FAQ PUBLICATIONS 06-09-2017 Appeals to the Appellate Tribunal: FAQ NO. 45)

On receipt of notice that an appeal the other party could prefer an cross objection to the appeal even though he has not preferred an appeal. A Memorandum of Cross Objections have to be filed within 45 days from the date of receipt of the notice of appeal in FORM GST APL-06. The Tribunal shall dispose of the cross objections as if it is an appeal

(ICAI FAQ PUBLICATIONS 06-09-2017 Appeals to the Appellate Tribunal: FAQ NO. 44)

Yes. The department could also prefer an appeal before the Hon’ble Tribunal in FORM GST APL-07. The procedure is detailed below:
 The Commissioner may, on his own motion, or upon request from the
Commissioner of State tax or Commissioner of Union territory tax, call for and
examine the record of any order passed by the Appellate Authority or the
Revisional Authority under this Act or the State Goods and Services Tax Act or
the Union Territory Goods and Services Tax Act for the purpose of satisfying
himself as to the legality or propriety of the said order and
 He may, by order, direct any officer subordinate to him to apply to the Appellate Tribunal within six months from the date on which the said order has been passed for determination of such points arising out of the said order as may be specified by the Commissioner in his order.

(ICAI FAQ PUBLICATIONS 06-09-2017 Appeals to the Appellate Tribunal: FAQ NO. 43)

Yes. The Tribunal has been conferred with discretion to refuse to admit an appeal where the 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 by such order, does not exceed ` 50,000/-

(ICAI FAQ PUBLICATIONS 06-09-2017 Appeals to the Appellate Tribunal: FAQ NO. 42)

Any person aggrieved by the order of the Appellate Authority or order of the review authority could prefer an appeal before the Appellate Tribunal (Tribunal) in FORM GST APL-05 .

(ICAI FAQ PUBLICATIONS 06-09-2017 Appeals to the Appellate Tribunal: FAQ NO. 41)

Yes. All proceedings before the Appellate Tribunal shall be deemed to be judicial proceedings within the meaning of sections 193 and 228, and for the purposes of section 196 of the Indian Penal Code, and the Appellate Tribunal shall be deemed to be civil court for the purposes of section 195 and Chapter XXVI of the Code of Criminal Procedure, 1973.

(ICAI FAQ PUBLICATIONS 06 09-2017   Procedure before Appellate Tribunal: FAQ NO. 40)

Any order made by the Appellate Tribunal may be enforced by it in the same manner as if it were a decree made by a court in a suit pending therein, and it shall be lawful for the Appellate Tribunal to send for execution of its orders to the court within the local limits of whose jurisdiction:
(a) in the case of an order against a company, the registered office of the company is situated; or
(b) in the case of an order against any other person, the person concerned
voluntarily resides or carries on business or personally works for gain

(ICAI FAQ PUBLICATIONS 06 09-2017   Procedure before Appellate Tribunal: FAQ NO. 39)

Yes, to some extent the Tribunal is conferred with the powers of a Civil Court. The Appellate Tribunal shall, for the purposes of discharging its functions under this Act, have the same powers as are vested in a civil court under the Code of Civil Procedure, 1908 while trying a suit in respect of the following matters, namely: –
(a) summoning and enforcing the attendance of any person and examining him on oath;
(b) requiring the discovery and production of documents;
(c) receiving evidence on affidavits;
(d) subject to the provisions of sections 123 and 124 of the Indian Evidence Act, 1872, requisitioning any public record or document or a copy of such record or document from any office;
(e) issuing commissions for the examination of witnesses or documents;
(f) dismissing a representation for default or deciding it ex parte;
(g) setting aside any order of dismissal of any representation for default or any order passed by it ex parte; and
(h) any other matter which may be prescribed.

(ICAI FAQ PUBLICATIONS 06 09-2017   Procedure before Appellate Tribunal: FAQ NO. 38)