GST Jamku AIAppeals to Appellate Tribunal.
Section 112(1)
Any person aggrieved by an order passed against him under section 107 or section 108 of this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may appeal to the Appellate Tribunal against such order within three months from the date on which the order sought to be appealed against is communicated to the person preferring the appeal.
Section 112(2)
The Appellate Tribunal may, in its discretion, refuse to admit any such 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 fifty thousand rupees.
Section 112(3)
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 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.
In the realm of tax matters, the process of seeking redress doesn't necessarily end with the Appellate Authority or Revisional Authority. Section 112(3) of the law provides a mechanism for further review, allowing for appeals to the Appellate Tribunal.
Initiating Review
The Commissioner, empowered by Section 112(3), holds the authority to take action either on his own initiative or in response to a request from the Commissioner of State tax or Commissioner of Union territory tax. This action involves scrutinizing the record of any order passed by the Appellate Authority or the Revisional Authority under various Acts, including the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act.
Purpose of Review
The primary objective of this scrutiny is for the Commissioner to satisfy himself regarding the legality or propriety of the aforementioned order. It serves as a check and balance mechanism, ensuring that decisions made at earlier stages are in accordance with the law.
Directive Powers
Upon completing the examination, the Commissioner has the authority to issue an order. This order may include specific directions for any officer subordinate to the Commissioner. The directive mandates the officer to apply to the Appellate Tribunal within a stipulated timeframe – six months from the date on which the original order was passed. The purpose of this application is to seek a determination from the Appellate Tribunal on points specified by the Commissioner in his order.
This provision ensures a structured and hierarchical process for the review of tax-related decisions, promoting fairness and adherence to the legal framework.
Section 112(4)
Where in pursuance of an order under sub-section (3) the authorised officer makes an application to the Appellate Tribunal, such application shall be dealt with by the Appellate Tribunal as if it were an appeal made against the order under sub-section (11) of section 107 or under sub-section (1) of section 108 and the provisions of this Act shall apply to such application, as they apply in relation to appeals filed under sub-section (1).
If you're not happy with a decision made by the authorized officer, you can appeal to the Appellate Tribunal. This process is outlined in Section 112(4) of the law.
Dealing with the Application
When the authorized officer submits an application to the Appellate Tribunal based on an order from sub-section (3), the Appellate Tribunal treats it like an appeal against the order under sub-section (11) of section 107 or sub-section (1) of section 108. Essentially, the Appellate Tribunal handles this application in a manner similar to other appeals, applying the relevant provisions of the law. This includes the rules that are normally followed when appeals are filed under sub-section (1).
Application Procedure
The application process involves the Appellate Tribunal considering the case and applying the laws specified in the Act. This is in line with how appeals are generally dealt with under sub-section (1). The goal is to ensure a fair and consistent approach in addressing concerns raised through the appeal process.
Applying the Provisions of the Act
During the application process, the provisions of the Act come into play. These provisions, which are relevant to appeals filed under sub-section (1), are also applicable to applications made in pursuance of an order under sub-section (3). This helps maintain a standardized and lawful procedure for addressing disputes or disagreements arising from the initial decision.
Section 112(5)
On receipt of notice that an appeal has been preferred under this section, the party against whom the appeal has been preferred may, notwithstanding that he may not have appealed against such order or any part thereof, file, within forty-five days of the receipt of notice, a memorandum of cross-objections, verified in the prescribed manner, against any part of the order appealed against and such memorandum shall be disposed of by the Appellate Tribunal, as if it were an appeal presented within the time specified in sub-section (1).
Upon receiving notice that an appeal has been made under Section 112(5), the party against whom the appeal is filed has the right to respond. This response can take the form of filing a memorandum of cross-objections within forty-five days of receiving the notice. This memorandum should be verified in the prescribed manner and can address any part of the order that is being appealed against. The Appellate Tribunal will then handle this memorandum as if it were an appeal submitted within the timeframe specified in sub-section (1).
Initiating a Response
When a party learns that an appeal has been initiated against them under Section 112(5), they have the opportunity to take action. This involves filing a memorandum of cross-objections within forty-five days of receiving the notice. This response should be verified according to the prescribed method. Despite not filing an appeal themselves, this allows the party to address specific parts of the order under appeal. The Appellate Tribunal will then treat this memorandum as if it were a timely appeal.
Verification Process
In order to initiate a response, the party must file a memorandum of cross-objections. This document should be verified in the manner prescribed for such cases. The verification process ensures the authenticity and accuracy of the information presented in the memorandum. It is an essential step in the procedure, allowing the Appellate Tribunal to consider the response as a valid and legitimate part of the appeal process.
Disposition by Appellate Tribunal
Once the memorandum of cross-objections is filed, the Appellate Tribunal takes on the responsibility of disposing of it. The tribunal treats this memorandum with the same consideration as an appeal submitted within the timeframe specified in sub-section (1). This means that the response is subject to a thorough examination and evaluation, ensuring a fair and comprehensive review of the issues raised by the party against whom the appeal has been made.
Section 112(6)
The Appellate Tribunal may admit an appeal within three months after the expiry of the period referred to in sub-section (1), or permit the filing of a memorandum of cross-objections within forty-five days after the expiry of the period referred to in sub-section (5) if it is satisfied that there was sufficient cause for not presenting it within that period.
Section 112(7)
An appeal to the Appellate Tribunal shall be in such form, verified in such manner and shall be accompanied by such fee, as may be prescribed.
Appeals to Appellate Tribunal
If there's a need to appeal after the time limit, Section 112(6) of the Appellate Tribunal allows for this. The Tribunal can consider appeals up to three months after the initial period mentioned in sub-section (1). Alternatively, it can allow the submission of a memorandum of cross-objections within forty-five days after the period in sub-section (5). This leeway is granted if there is a valid reason for not presenting the appeal within the specified period.
Admission of Appeal Beyond Time Limit
The Appellate Tribunal has the authority to admit appeals even after the prescribed time limit. This provision under Section 112(6) is applicable when there is a satisfactory explanation for the delay in presenting the appeal. It extends the possibility of seeking justice beyond the initial timeframe mentioned in sub-section (1) or filing cross-objections after sub-section (5).
Procedure for Filing an Appeal
Section 112(7) outlines the necessary steps for filing an appeal with the Appellate Tribunal. The appeal must adhere to a specific form and verification process, as prescribed by the Tribunal. Additionally, a designated fee must accompany the appeal. This section emphasizes the importance of following the specified procedure to ensure the appeal is valid and can be considered by the Tribunal.
Section 112(8)
No appeal shall be filed under sub-section (1), unless the appellant has paid—
(a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him, and
(b) a sum equal to twenty per cent of the remaining amount of tax in dispute, in addition to the amount paid under sub-section (6) of section 107, arising from the said order, [subject to a maximum of fifty crore rupees,] in relation to which the appeal has been filed.
Section 112(9)
Where the appellant has paid the amount as per sub-section (8), the recovery proceedings for the balance amount shall be deemed to be stayed till the disposal of the appeal.
Section 112(10)
Every application made before the Appellate Tribunal,—
(a) in an appeal for rectification of error or for any other purpose; or
(b) for restoration of an appeal or an application, shall be accompanied by such fees as may be prescribed.
Appeals to Appellate Tribunal
If there's a need to appeal after the time limit, Section 112(6) of the Appellate Tribunal allows for this. The Tribunal can consider appeals up to three months after the initial period mentioned in sub-section (1). Alternatively, it can allow the submission of a memorandum of cross-objections within forty-five days after the period in sub-section (5). This leeway is granted if there is a valid reason for not presenting the appeal within the specified period.
Admission of Appeal Beyond Time Limit
The Appellate Tribunal has the authority to admit appeals even after the prescribed time limit. This provision under Section 112(6) is applicable when there is a satisfactory explanation for the delay in presenting the appeal. It extends the possibility of seeking justice beyond the initial timeframe mentioned in sub-section (1) or filing cross-objections after sub-section (5).
Procedure for Filing an Appeal
Section 112(7) outlines the necessary steps for filing an appeal with the Appellate Tribunal. The appeal must adhere to a specific form and verification process, as prescribed by the Tribunal. Additionally, a designated fee must accompany the appeal. This section emphasizes the importance of following the specified procedure to ensure the appeal is valid and can be considered by the Tribunal.