Chapter 22 Appeals and Revisions

Appeals and Revision Chapter

Adjudication by Proper officer [Sec. 73/74/76]

Order by Order by officer below

proper officer To satisfy himself If effects revenue rank of revisional
About legality or Of Government Authority (proper
GST APL – 01 propriety Of order
appeal by aggrieved
Revisional Authority  Erroneous
person within 3 Commissioner
- On his own motion  Illegal or improper
months from date  On his own motion
 Not considering
- On information receive
of communication of  On request of commissioner material facts
order condo nation - On request of SGST/UTGST
From SGST or UTGST Act
by 1 month Commissioner
Review
APL - 03 6 month + Revision by Revisional
1 month Authority
enhancement/modifyin
Appellate Authority
g annulling

Commissioner (Appeals) –
order Additional Commissioner
Joint Commissioner (Appeal)
- Order Deputy Commissioner
/ Assistant Commissioner
Mandatory Pre deposit:-
= Tax/interest/Penalty/Fine-
Full Amount as agreed + 10%
of dispute amount
Appeal against order of
Appellate Authority of
Revisional Authority
APL - 05 3 months
+ 3 months Mandatory predeposit = full amount
Appellate Tribunal of tax /interest/Penalty /Fine as
agreed + 20% of dispute amount

If order of Appellate Authority Revisional In order cases

Authority where disputed point is Place of Supply

Appellate State of Area

National Appellate Tribunal
or Regional Tribunal
Appeal against order directly
Within Appeal to high court
to Supreme Court
180 days of Question of Law
APL - 08 is involved
Supreme Court High Court

CA Yachana Mutha Bhurat 09669357770 gst.yachana@gmail.com

 Summary Bookhg

Appellate Tribunal

Center State

National Bench Regional Bench State Bench Area Bench

(Delhi)

Head national
President State President (Senior most J.M.)
J.M. T.M. T.M.
(Center) (State)
T.M. T.M.
(Center) (State) J.M. T.M. T.M.
(Center)

T.M. – Technical Member

J.M. – Judicial Member

CA Yachana Mutha Bhurat 09669357770 gst.yachana@gmail.com