The procedure for filing an appeal before the Goods and Services Tax Appellate Tribunal (GSTAT) is governed primarily by Section 112 of the CGST Act, 2017.
Here are 10 most important points that any Advocate must know before filing an appeal before GSTAT.
1. Right to Appeal
- Any person aggrieved by an order under Section 107 or 108 (of CGST/SGST/UTGST Acts) can file an appeal to the Appellate Tribunal.
- This must be done within 3 months from:
- The date of communication of the order, or
- A later date if notified by the government.
2. Threshold for Admission
- The Tribunal may reject appeals involving amounts of ₹50,000 or less in tax, input tax credit, fines, fees, or penalties.
3. Commissioner’s Power to Apply
- The Commissioner (CGST/SGST/UTGST) can examine orders by the Appellate Authority or Revisional Authority.
- If found improper, the Commissioner may direct an officer to file an application to the Tribunal within 6 months or a later notified date.
4. Treatment of Such Applications
- Applications made by the authorised officer under (3) are treated like an appeal, and standard appeal rules apply.
5. Cross-Objections
- The opposing party can file cross-objections (within 45 days of receiving the notice of appeal), even if they didn’t file an appeal themselves.
6. Late Filing Allowance
- The Tribunal can condone delay and allow:
- Appeal filing within 3 more months (if justified).
- Application or cross-objection filing within 45 more days (if justified).
7. Appeal Format & Fee
Appeals must be filed in the prescribed format, verified properly, and accompanied by fees.
8. Pre-deposit Requirement
No appeal is admitted unless:
- The appellant pays the admitted amount of tax, interest, fee, fine, and penalty in full.
- Also pays 10% of the disputed tax (subject to ₹20 crore cap).
Special case:
- If appeal relates only to a penalty, 10% of the penalty must be paid.
9. Stay on Recovery
- Once the pre-deposit under (8) is paid, recovery of the remaining amount is stayed until the Tribunal decides the appeal.
10. Other Applications
- Applications for:
- Rectification of errors, or
- Restoration of an appeal/application
must be filed with prescribed fees.
