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Chp 22- Appeals And Revisions.pdf

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Preview of Chp 22- Appeals And Revisions
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📊 Size: 1.14 MB
📄 Pages: 40 pages
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Summary

The chapter discusses appeals and revision under the CGST Act, including the hierarchy of appeals, relevant definitions, and the process of filing appeals to the Appellate Authority, Appellate Tribunal, High Court, and Supreme Court. Key points include:

The Appellate Authority, Revisional Authority, and Appellate Tribunal are authorities appointed or authorized to hear appeals and revise decisions under the CGST Act.
 An appeal can be filed by an aggrieved person (taxpayer) against a decision or order passed by an adjudicating authority within 3 months from the date of communication of such decision or order.
The Appellate Authority can condone a delay in filing an appeal by 1 month if there is sufficient cause for the delay.
 The appeal to the Appellate Authority shall be filed in Form GST APL-01, and a provisional acknowledgement shall be issued to the appellant immediately.
The chapter also outlines the hierarchy of appeals, with the Appellate Tribunal, High Court, and Supreme Court being the higher authorities for appeal.
 The GST law provides for cross-empowerment between CGST and SGST/UTGST officers to ensure that a proper officer under one Act can issue orders with respect to both CGST and SGST/UTGST laws.

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Description

The chapter discusses appeals and revision under the CGST Act, including the hierarchy of appeals, relevant definitions, and the process of filing appeals to...

Technical Information

  • File Format: PDF
  • File Size: 1.14 MB
  • Pages: 40
  • Language: EN
  • Total Downloads: 93
  • Last Updated: 1 week ago

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This PDF document about Chp 22- Appeals And Revisions provides comprehensive information and guidance. Whether you're a beginner or advanced user, this resource offers valuable insights into Chp 22- Appeals And Revisions.

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