Any appeal under any law is an application to a higher court for a reversal of the decision of a lower court. Appeals arise when there are any legal disputes.
Appeal level | Orders passed by…. | Appeal to... | Sections of Act |
1st | Adjudicating Authority | First Appellate Authority | 107 |
2nd | First Appellate Authority | Appellate Tribunal | 109,110 |
3rd | Appellate Tribunal | High Court | 111-116 |
4th | High Court | Supreme Court | 117-118 |
All appeals must be made in prescribed forms along with the required fees. Fee will be – The full amount of tax, interest, fine, fee and penalty arising from the challenged order, as admitted by appellant, AND –10% of the disputed amount In cases where an officer or the Commissioner of GST is appealing then fees will not be applicable.
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