Section 107 of CGST Act,2017 Appeals to Appellate Authority

Section 107 of CGST Act,2017 Appeals to Appellate Authority Section 107 of CGST Act,2017 from bare act : (1) Any person aggrieved by any decision or order passed under this Act or theState Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by anadjudicating authority may appeal to such Appellate Authority as may be prescribed withinthree months from the date on which the said decision or order is communicated to suchperson. (2) The Commissioner may, on his own motion, or upon request from the Commissionerof State tax or the Commissioner of Union territory tax, call for and examine the record of anyproceedings in which an adjudicating authority has passed any decision or order under thisAct or the State Goods and Services Tax Act or the Union Territory Goods and Services TaxAct, for the purpose of satisfying himself as to the legality or propriety of the said decisionor order and may, by order, direct any officer subordinate to him to apply to the AppellateAuthority within six months from the date of communication of the said decision or order forthe determination of such points arising out of the said decision or order as may be specifiedby the Commissioner in his order. (3) Where, in pursuance of an order under sub-section (2), the authorised officermakes an application to the Appellate Authority, such application shall be dealt with by theAppellate Authority as if it were an appeal made against the decision or order of theadjudicating authority and such authorised officer were an appellant and the provisions ofthis Act relating to appeals shall apply to such application. (4) The Appellate Authority may, if he is satisfied that the appellant was prevented bysufficient cause from presenting the appeal within the aforesaid period of three months or sixmonths, 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 suchmanner 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 arisingfrom 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 arisingfrom 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 recoveryproceedings 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 ofan appeal, grant time to the parties or any of them and adjourn the hearing of the appeal forreasons to be recorded in writing: Provided that no such adjournment shall be granted more than three times to a partyduring hearing of the appeal. (10) The Appellate Authority may, at the time of hearing of an appeal, allow an appellantto add any ground of appeal not specified in the grounds of appeal, if it is satisfied that theomission of that ground from the grounds of appeal was not willful or unreasonable. (11) The Appellate Authority shall, after making such further inquiry as may benecessary, pass such order, as it thinks just and proper, confirming, modifying or annullingthe decision or order appealed against but shall not refer the case back to the adjudicatingauthority that passed the said decision or order: Provided that an order enhancing any fee or penalty or fine in lieu of confiscation orconfiscating goods of greater value or reducing the amount of refund or input tax credit shallnot be passed unless the appellant has been given a reasonable opportunity of showingcause against the proposed order: Provided further that where the Appellate Authority is of the opinion that any tax hasnot been paid or short-paid or erroneously refunded, or where input tax credit has beenwrongly availed or utilised, no order requiring the appellant to pay such tax or input tax creditshall be passed unless the appellant is given notice to show cause against the proposedorder and the order is passed within the time limit specified under section 73 orsection 74. (12) The order of the Appellate Authority disposing of the appeal shall be in writingand shall state the points for determination, the decision thereon and the reasons for suchdecision. (13) The Appellate Authority shall, where it is possible to do so, hear and decide everyappeal 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 orderpassed 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 thejurisdictional Commissioner or the authority designated by him in this behalf and thejurisdictional Commissioner of State tax or Commissioner of Union Territory Tax or an authoritydesignated by him in this behalf. (16) Every order passed under this section shall, subject to the provisions ofsection 108 or section 113 or section 117 or section 118 be final and binding on the parties.

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CHAPTER XVIII

APPEALS AND REVISION

Chapter XVIII of the CGST Act,2017 covers ----------- sections relating toAPPEALS AND REVISION under GST. All thesesections from the CGST Act,2017 are available for your ready reference. Section 107 :Appeals to Appellate Authority Section 108 :Powers of Revisional Authority Section 109 :Constitution of Appellate Tribunal and Benches thereof Section 110 :President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc. Section 111 :Procedure before Appellate Tribunal Section 112 :Appeals to Appellate Tribunal Section 113 : Orders of Appellate Tribunal Section 114 :Financial and administrative powers of President Section 115 :Interest on refund of amount paid for admission of appeal Section 116 : Appearance by authorised representative Section 117 :Appeal toHigh Court Section 118 :Appeal to Supreme Court Section 119 :Sums due to be paid notwithstanding appeal, etc. Section 120 :Appeal not tobe filed incertain cases Section 121 :Non-appealable decisions and orders