Appeal Process Under GST A Robust Mechanism for Resolving Tax Disputes (Part -II)

GST

As we discussed in our earlier blog about the appeal process, we got to know about the Hierarchy of 4 levels of Appeal under GST. Taxpayers can approach the First level i.e., Appellate authority against the adjudication order, and thereafter can approach the Second Level i.e., Appellate Tribunal against the order pass by Appellate authority. Under GST Law, a taxpayer can approach courts as well. In this continuing blog, we will discuss the Appeal process in the Third & Fourth Level of Appeal i.e., High Court & Supreme Court, respectively.

Appeal to High Court

Where any Taxpayer is aggrieved by an order passed by the Appellate Tribunal, he may file an appeal to the High Court and the High Court may admit such appeal if it is satisfied that the case involves a substantial question of law. Here it is important to note that, if the dispute is related to any question of facts, then the Appellate tribunal is the final authority to approach and the taxpayer cannot go beyond that level for appeal in the hierarchy. Also, no appeal can be filed in High Court against an order passed by the Appellate Tribunal on the matter which relates to the treatment of a transaction being intra-State or inter-State, or regarding the place of supply. Such appeals can be filed directly in the Supreme Court.

A taxpayer can file an appeal in FORM GST APL-08 in the High Court within 180 days from the date on which the order appealed against is received by the aggrieved person. However, High Court can condone the delay in being satisfied with sufficient cause for the same.

The High Court will consider the questions of law and deliver a judgment thereon containing the grounds on which such a decision is founded. An appeal filed before the High Court is heard by a bench of not less than two Judges and shall be decided under the majority opinion. Once the High Court passes its final judgment on the subject matter, the jurisdictional officer issues a statement in FORM GST APL-04 indicating the final amount of demand confirmed by the High Court

Appeal to Supreme Court

The last level i.e., the fourth level of appeal in the hierarchy is The Supreme court of India. A Taxpayer aggrieved by the order passed by the High Court or by the order passed by the Appellate Tribunal on a matter related to the treatment of a transaction being intra-State or inter-State can be appealed against in the Supreme court of India.

Taxpayers shall, before filing an appeal in Supreme Court, ensure that all sums due to the Government under an order passed by the Appellate Tribunal or passed by the High Court are paid. Once the Supreme Court passes its final judgment on the subject matter, the jurisdictional officer issues a statement in FORM GST APL-04 indicating the final amount of demand confirmed by the Supreme Court.

GST Law provides these four levels of appeal where an aggrieved taxpayer can approach for filing an appeal against the department. By making such provisions, Lawmakers have made sure that a robust mechanism for the taxpayers exists within the law so that no bona fide taxpayers are punished wrongly, and all tax-related matters are resolved smoothly thereby providing a support mechanism for the Taxpayers.

This content is meant for information only and should not be considered as an advice or legal opinion, or otherwise. AKGVG & Associates does not intend to advertise its services through this.

Posted by:

CA Tarun Kapoor

AKGVG & Associates

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