Answer By law4u team
If a taxpayer disagrees with a GST order, they can file an appeal under the provisions of the Central Goods and Services Tax (CGST) Act, 2017. The appeal process involves multiple levels: 1. First Appeal – Appellate Authority (AA) (Section 107) Time Limit: Appeal must be filed within 3 months (90 days) from the date of the order. Who Can Appeal? The taxpayer or the tax department. Procedure: File Form GST APL-01 online on the GST portal. Pay the pre-deposit (10% of the disputed tax amount). The Appellate Authority reviews the case and issues a decision. 2. Second Appeal – GST Appellate Tribunal (GSTAT) (Section 112) Time Limit: Within 3 months (90 days) of the First Appeal decision. Pre-Deposit Requirement: Additional 20% of the disputed tax amount. Procedure: File Form GST APL-05 before the GSTAT. Attend hearings and present legal arguments. The tribunal issues a final decision, which can be challenged further. 3. Appeal to High Court (Section 117) Time Limit: Within 180 days of the GSTAT order. Grounds: Can be filed only if there is a substantial question of law. 4. Appeal to Supreme Court (Section 118) Only in exceptional cases where an important legal issue is involved.
