16. Appeals, Review and Revision in GST

Q 1. Whether any person aggrieved by any order or decision passed against him has the right to appeal?

Q 2. When Commissioner of CGST feels that the order passed is not legal and proper, whether he can revise the order himself?.

Q 3. What is the time limit to file appeal to First Appellate Authority?

Q 4. Whether this time limit applies even for the departmental appeal/application filed consequent to order of Commissioner of CGST?

Q 5. Whether the first appellate authority has anym powers to condone the delay in filing appeal?

Q 6. Whether the first appellate authority has any powers to allow additional grounds not specified in the appeal memo?

Q 7. The order passed by First Appellate Authoritym has to be communicated to whom?

Q 8. What is the amount of mandatory pre-deposit which should be made alongwith every appeal?

Q 9. What is the amount in dispute?

Q 10. Whether in an appeal the FAA can pass an order enhancing the quantum ofduty/fine/penalty/reduce the amount of refund/ITC from the one passed by the
original authority?

Q 11. (only for SGST law) What is the provision relating to pre-deposit before filing appeal to file appeal to First Appellate Authority under SGST?

Q 12. (only for SGST law) What is the meaning of “serious case”?

Q 13. Can the Commissioner of SGST revise any order passed under the Act by his subordinates?

Q 14. Can the Commissioner of SGST order for staying of operation of any order passed by his subordinates pending such revision?

Q 15. Are there any fetters to the powers of Commissioner under SGST to revise orders
of subordinates?

Q 16. When the Tribunal is having powers to refuse to admit the appeal?

Q 17. What is the time limit within which appeal has to be filed before the Tribunal?

Q 18. Can the Tribunal condone delay in filing appeal before it beyond the period of 3 months? If so till what time?

Q 19. What is the time limit for filing memorandum of cross objections before Tribunal?

Q 20. Bring out the differences in appeal (to Tribunal) provisions under CGST & SGST?

Q 21. Whether interest becomes payable on refund of pre-deposit amount?

Q 22. An appeal from the order of Tribunal lies to which forum?

Q 23. What is the time limit for filing an appeal before the High Court?

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