GST Appeals

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.

Steps of appeals under GST

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

 

General rules for filing GST appeals

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.

Request a demo