Section 107 - Appeals to Appellate Authority of CGST ACT, 2017

            107. (1) Any person aggrieved by any decision or order passed under this Act or the
State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an
adjudicating authority may appeal to such Appellate Authority as may be prescribed within
three months from the date on which the said decision or order is communicated to such
person.
                (2) The Commissioner may, on his own motion, or upon request from the Commissioner
of State tax or the Commissioner of Union territory tax, call for and examine the record of any
proceedings in which an adjudicating authority has passed any decision or order 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 decision
or order and may, by order, direct any officer subordinate to him to apply to the Appellate
Authority within six months from the date of communication of the said decision or order for
the determination of such points arising out of the said decision or order as may be specified
by the Commissioner in his order.
                 (3) Where, in pursuance of an order under sub-section (2), the authorised officer
makes an application to the Appellate Authority, such application shall be dealt with by the
Appellate Authority as if it were an appeal made against the decision or order of the
adjudicating authority and such authorised officer were an appellant and the provisions of
this Act relating to appeals shall apply to such application.
                 (4) The Appellate Authority may, if he is satisfied that the appellant was prevented by
sufficient cause from presenting the appeal within the aforesaid period of three months or six
months, as the case may be, allow it to be presented within a further period of one month.
                 (5) Every appeal under this section shall be in such form and shall be verified in such
manner as may be prescribed.
                (6) 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 ten per cent. of the remaining amount of tax in dispute arising
from the said order, in relation to which the appeal has been filed.
               (7) Where the appellant has paid the amount under sub-section (6), the recovery
proceedings for the balance amount shall be deemed to be stayed.
               (8) The Appellate Authority shall give an opportunity to the appellant of being heard.
               (9) The Appellate Authority may, if sufficient cause is shown at any stage of hearing of
an appeal, grant time to the parties or any of them and adjourn the hearing of the appeal for
reasons to be recorded in writing:
         Provided that no such adjournment shall be granted more than three times to a party
during hearing of the appeal.
              (10) The Appellate Authority may, at the time of hearing of an appeal, allow an appellant
to add any ground of appeal not specified in the grounds of appeal, if it is satisfied that the
omission of that ground from the grounds of appeal was not wilful or unreasonable.
             (11) The Appellate Authority shall, after making such further inquiry as may be
necessary, pass such order, as it thinks just and proper, confirming, modifying or annulling
the decision or order appealed against but shall not refer the case back to the adjudicating
authority that passed the said decision or order:

         Provided that an order enhancing any fee or penalty or fine in lieu of confiscation or
confiscating goods of greater value or reducing the amount of refund or input tax credit shall
not be passed unless the appellant has been given a reasonable opportunity of showing
cause against the proposed order:
         Provided further that where the Appellate Authority is of the opinion that any tax has
not been paid or short-paid or erroneously refunded, or where input tax credit has been
wrongly availed or utilised, no order requiring the appellant to pay such tax or input tax credit
shall be passed unless the appellant is given notice to show cause against the proposed
order and the order is passed within the time limit specified under section 73 or
section 74.
           (12) The order of the Appellate Authority disposing of the appeal shall be in writing
and shall state the points for determination, the decision thereon and the reasons for such
decision.
           (13) The Appellate Authority shall, where it is possible to do so, hear and decide every
appeal within a period of one year from the date on which it is filed:
        Provided that where the issuance of order is stayed by an order of a court or Tribunal,
the period of such stay shall be excluded in computing the period of one year.
           (14) On disposal of the appeal, the Appellate Authority shall communicate the order
passed by it to the appellant, respondent and to the adjudicating authority.
           (15) A copy of the order passed by the Appellate Authority shall also be sent to the
jurisdictional Commissioner or the authority designated by him in this behalf and the
jurisdictional Commissioner of State tax or Commissioner of Union Territory Tax or an authority
designated by him in this behalf.
           (16) Every order passed under this section shall, subject to the provisions of
section 108 or section 113 or section 117 or section 118 be final and binding on the parties.

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