GST Appeals and Appellate Tribunal – Drafting, Pleading & Practice

Contents
PART-A
Chapter A1—Concepts and Framework of GST…. A1-1
1.1 Basic Concepts of the GST…….A1-1
1.2 Legislative Framework………… A1-3
1.3 Meaning and Scope of the term “Supply” ……… A1-6
1.4 Concept of distinct persons……………………………………………………………… A1-9
1.5 Taxable event and charging provisions …………………………………………….. A1-10
1.6 Rates of GST ……………………………………………………………………………… A1-12
1.7 Exemptions and exempt supplies ……………………………………………………. A1-13
1.8 Time and Value of supply……………………………………………………………… A1-14
1.8.1 Time of Supply…………………………………………………………………A1-14
1.8.2 Value of supply…………………………………………………………………A1-16
1.9 Zero Rated Supplies …………………………………………………………………….. A1-17
1.10 Export of goods and services…………………………………………………………. A1-19
1.10.1 Export of goods………………………………………………………………..A1-19
1.10.2 Export of services……………………………………………………………..A1-19
1.10.3 Supplies in territorial waters………………………………………………..A1-20
1.11 Supply to SEZ Units and Developers……………………………………………….. A1-21
1.11.1 Special Economic Zone ……………………………………………………..A1-21
1.11.2 Special Economic Zone Developer……………………………………….A1-21
1.11.3 Supplies to the SEZ Units and Developer ………………………………A1-21
1.11.4 Two options are available forzero rated supplies
including those made tothe SEZ units/ developers…………………..A1-22
1.12 Output Tax ………………………………………………………………………………… A1-22
1.13 Input Tax Credit (ITC) …………………………………………………………………. A1-23
1.14 Due date of payment of Self-AssessedTax………………………………………… A1-25
1.15 Persons liable to file returns …………………………………………………………… A1-26
1.16 Types of returns or reports and periodicity……………………………………….. A1-27
1.17 Person-wise returns ……………………………………………………………………… A1-30
1.18 Limitation period for correction/modification…………………………………… A1-31
1.19 Refund (Section 54 & 55 of the GST Act) ………………………………………… A1-31
About the Authors…………………………………………………………………………………………………………… v
Preface……………………………………………………………………………………………………………………….. vii
Short Contents………………………………………………………………………………………………………………. ix
Specimen Formats ………………………………………………………………………………………………………… xi
Table of Cases…………………………………………………………………………………………………………..xxxiii
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1.19.1 Circumstances………………………………………………………………….A1-31
1.19.2 Time limit ……………………………………………………………………….A1-32
1.19.3 Procedure for claiming refund……………………………………………..A1-34
1.20 E-way bill…………………………………………………………………………………… A1-35
1.21 Job Work …………………………………………………………………………………… A1-36
1.22 Tax Invoice, Bill of Supply, Debit/Credit Notes…………………………………. A1-37
1.22.1 E-invoice …………………………………………………………………………A1-37
1.22.2 Tax Invoice/Bill of Supply/Delivery Challan – Features …………..A1-38
1.22.3 Circumstances when a debit note or credit note is issued…………..A1-39
1.23 Accounts and Records………………………………………………………………….. A1-40
1.23.1 Maintenance of Accounts and Records (Sec 35 of the GST Act)..A1-40
1.23.2 Retention of Accounts and Records (Sec 36 of the GST Act)…….A1-41
1.24 Interest under GST………………………………………………………………………. A1-41
1.24.1 Interest payable by the person ……………………………………………..A1-42
1.24.2 Interest payable to the person ………………………………………………A1-42
1.25 Penalties under GST…………………………………………………………………….. A1-43
1.26 Scrutiny of Returns……………………………………………………………………… A1-48
1.27 Show Cause Notice (SCN) for Recovery of Demand ………………………….. A1-49
Chapter A2—Major litigation areas in the GST
2.1 Supply, time of supply and its value ………………………………………………….. A2-1
2.2 Classification and rates of tax ………………………………………………………….. A2-4
2.3 Input tax credit……………………………………………………………………………… A2-5
2.4 Registration and its cancellation……………………………………………………….. A2-6
2.5 Refund…………………………………………………………………………………………A2-6
2.6 Movement of goods and e-way bill……………………………………………………. A2-6
2.7 Mismatches…………………………………………………………………………………..A2-7
2.8 Others………………………………………………………………………………………….A2-7
Chapter A3—General Principles of Law
3.1 Principles for interpretation …………………………………………………………….. A3-2
3.1.1 Interpretation should be reasonable and sensible……………………….A3-2
3.1.2 Legislative intent ………………………………………………………………..A3-4
3.1.3 No presumption; Give full effect of each word………………………….A3-4
3.1.4 Construction, most beneficial to the subject……………………………..A3-4
3.1.5 Full effect to every word ………………………………………………………A3-5
3.1.6 Strict construction to exemption notification ……………………………A3-6
3.1.7 Reasonable classification – Discrimination under Constitution…….A3-6
3.2 Reference to legislative intent/statement of objects and reasons……………… A3-7
3.3 Law of Precedence ………………………………………………………………………… A3-9
3.3.1 Nature and scope………………………………………………………………..A3-9
3.3.2 Judgment vs. Order by the Court………………………………………….A3-10
3.3.3 Whether all judgments/orders have binding precedence? ………….A3-10
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3.3.4 Decision of the same High Court…………………………………………A3-11
3.3.5 Decision of the Supreme Court……………………………………………A3-11
3.3.6 Decision of the High Courts of other States …………………………..A3-12
3.4 Principle of purposive construction…………………………………………………. A3-13
3.5 Revenue Neutrality………………………………………………………………………. A3-15
3.6 Doctrine of Impossibility………………………………………………………………. A3-17
3.7 Rule of harmonious construction……………………………………………………. A3-17
3.8 Common parlance meaning vs. Technical meaning…………………………….. A3-19
3.9 Rule of ejusdem generis and noscitur a sociis ……………………………………. A3-20
3.9.1 Meaning – ejusdem generis………………………………………………….A3-20
3.9.2 Meaning – noscitur a sociis………………………………………………….A3-22
3.9.3 Meaning – Illustrations……………………………………………………….A3-23
3.9.4 Limitation……………………………………………………………………….A3-24
3.10 Specific over General Provision………………………………………………………. A3-25
3.11 Retrospective Amendments……………………………………………………………. A3-27
3.12 Purpose of “proviso” and “explanation” in Legislation ………………………. A3-29
3.13 Substantive vs. Procedural Law………………………………………………………. A3-30
3.14 Referential legislation [….. as defined in the ….. Act]…………………………. A3-31
3.15 Notifications vs. Circulars……………………………………………………………… A3-32
3.16 Clarifications by the Department ……………………………………………………. A3-33
3.17 Can a Form prescribed under the Rule override the Statute?…………………. A3-34
3.18 Definition of Few Terms, generally used in law …………………………………. A3-34
3.19 Penalties under the GST……………………………………………………………….. A3-37
3.20 Other Principles ………………………………………………………………………….. A3-39
3.21 Giving False Affidavits …………………………………………………………………. A3-40
3.22 Order on the direction of the Superior Officers………………………………….. A3-42
3.23 Doctrine of Merger ……………………………………………………………………… A3-42
3.23.1 Meaning and scope……………………………………………………………A3-42
3.23.2 Case Laws……………………………………………………………………….A3-44
3.24 Types of Writs(Writ Petitions) ……………………………………………………….. A3-45
Chapter A4—Legal Maxims
4.1 Legal Maxims – An Introduction……………………………………………………… A4-2
4.2 Significance of Legal Maxims in Pleadings ………………………………………… A4-3
4.3 Audi alteram partem ……………………………………………………………………… A4-4
4.4 Nemo Debet Esse Judex in propriasuacausa……………………………………….. A4-6
4.5 Lex non cogit ad impossibilia…………………………………………………………… A4-8
4.6 Ignorantia juris non excusat…………………………………………………………….. A4-9
4.7 Generalia Specialibus non derogant ………………………………………………… A4-10
4.8 Actoriincumbit onus probandi ……………………………………………………….. A4-11
4.9 Expressio Unius Est Exclusio Alterius……………………………………………… A4-11
4.10 Ejusdem generis ………………………………………………………………………….. A4-12
4.11 Noscitur a sociis………………………………………………………………………….. A4-12
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4.12 Ut res magisvaleat quam pereat………………………………………………………. A4-12
4.13 Substance over form …………………………………………………………………….. A4-13
4.14 Contemporanea expositio EST optima et fortissima in lege………………….. A4-15
4.15 Cessante Ratione Legis, cessat ipsa lex…………………………………………….. A4-16
4.16 Nemo Debet Bis Punivi pro uno delicto …………………………………………… A4-16
4.17 Actus Curiae Neminem Gravabit……………………………………………………. A4-16
4.18 Nova Constitutio Futuris Formam Imponere Debet, Non Praeteritis……… A4-17
4.19 Falsus in Uno Falsus in Omnibus……………………………………………………. A4-18
4.20 Other commonly used legal maxims/terms………………………………………. A4-19
Chapter A5—Pleading & Oral Arguments
5.1 Pleading……………………………………………………………………………………….A5-1
5.1.1 Introduction ………………………………………………………………………A5-1
5.1.2 Whether pleading includes oral arguments?……………………………..A5-2
5.1.3 Importance of Pleadings………………………………………………………A5-2
5.1.4 Pleadings under the Code of Civil Procedures ………………………….A5-2
5.1.5 Pleadings under the Code of Civil Procedure vs. a writ petition……A5-3
5.1.6 Pleadings under the Public Interest Litigation (PIL)…………………..A5-3
5.1.7 Pleadings before the Tax Authorities………………………………………A5-3
5.2 Oral Arguments ……………………………………………………………………………. A5-4
5.2.1 Meaning and scope……………………………………………………………..A5-4
5.2.2 Key Characteristics……………………………………………………………..A5-4
5.2.3 Typical Flow in a Tax Hearing………………………………………………A5-4
5.2.4 Suggested Practice Tips………………………………………………………..A5-5
Chapter A6—Preliminary and Technical Grounds – Three pillars of Natural Justice
6.1 “Opportunity of being heard” – A mandatory, constitutional
and legal requirement …………………………………………………………………….. A6-1
6.1.1 The term “Opportunity of being heard” – Where used in
the GST Act /Rules…………………………………………………………….A6-1
6.1.2 Need for opportunity of being heard …………………………………….A6-11
6.1.3 Case Laws, which may be referred………………………………………..A6-12
6.1.4 Sample Grounds……………………………………………………………….A6-16
6.2 Rule against Bias (NemoJudex in CausaSua)…………………………………….. A6-16
6.3 Speaking Order …………………………………………………………………………… A6-17
6.3.1 Requirement for passing a speaking order – Where used
in the GST Act /Rules……………………………………………………….A6-17
6.3.2 Need for a speaking order …………………………………………………..A6-17
6.3.3 Case Laws, which may be referred………………………………………..A6-18
6.3.4 Sample Grounds……………………………………………………………….A6-20
6.4 Ex-parte Order ……………………………………………………………………………. A6-21
6.4.1 Duties of the Authorities in Ex-parte Orders…………………………..A6-21
6.4.2 Sample Grounds……………………………………………………………….A6-23
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Chapter A7—Adjournment, Condonation and Extension Applications
7.1 Adjournment ……………………………………………………………………………….. A7-1
7.1.1 GST Act – Legislative provisions ……………………………………………A7-1
7.1.2 Case laws ………………………………………………………………………….A7-2
7.1.3 Sample Application for Adjournment in Appellate
Proceedings……………………………………………………………………….A7-3
7.2 Condonation for delay is filing the appeal…………………………………………… A7-3
7.2.1 GST Act – Legislative provisions ……………………………………………A7-3
7.2.2 Case laws ………………………………………………………………………….A7-4
7.2.3 Sample Application for Condonation – Delay in filing of
Appeal ……………………………………………………………………………A7-11
7.3 Production of Additional Evidence and submitting Additional
Grounds by Appellant ………………………………………………………………….. A7-12
7.4 Extension of Dates – Application by the Taxpayer …………………………….. A7-12
7.4.1 Sec 27 – Special provisions relating to casual taxable person
and non-resident taxable person …………………………………………..A7-12
7.4.2 Sec 65 – Audit…………………………………………………………………..A7-13
7.4.3 Sec 143 – Job work procedure ………………………………………………A7-14
Chapter A8—Defenses and Course of actions against SC Nand Order in original
8A Defences against the illegal SCN………………………………………………………. A8-1
8A.1 Pre-SCN notice should be issued before issuance of SCN …………..A8-2
8A.2 SCN should be in proper format…………………………………………….A8-3
8A.3 SCN should not be vague and incomplete………………………………..A8-4
8A.4 Justifiable reasons to invoke sec 74 – Extended period
(Up to FY 2023-24) or invoking sec 74A(5)/74A(9) …………………..A8-5
8A.5 SCN should not be with pre-determined notion and
give conclusion…………………………………………………………………..A8-5
8A.6 SCN should specify the grounds, reasons and amount in
default………………………………………………………………………………A8-7
8A.7 Reopening of assessment ……………………………………………………..A8-8
8A.8 SCN in the name of dead person/non-existing entities……………….A8-9
8A.9 SCN should be issued by the competent officer, who
should not lack jurisdiction …………………………………………………A8-10
8B Defenses against the order in original………………………………………………. A8-14
8B.1 Non-issue of SCN or summary of the SCN……………………………A8-14
8B.2 Principle of natural justice – Failed to afford opportunity
(or sufficient opportunity) of being heard ………………………………A8-14
8B.3 Unbiased and impartial adjudication…………………………………….A8-15
8B.4 Right to cross examination of witnessget and copies………………..A8-17
8B.5 Proper Officer should not be guided by the Superior authorities …A8-18
8B.6 Pass a speaking order…………………………………………………………A8-18
8B.7 Order should not travel beyond SCN…………………………………….A8-19
8B.8 Ex-parte orders…………………………………………………………………A8-20
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8B.9 On Merits………………………………………………………………………..A8-20
8C Defenses against SCN and OIO……………………………………………………… A8-20
8C.1 Signatures on the SCN/OIO……………………………………………….A8-20
8C.2 Generation and quoting of Document Identification
Number (DIN) …………………………………………………………………A8-21
8C.3 SCN and OIO should be issued within the specified
time limit ………………………………………………………………………..A8-22
8C.4 Manner of service of DRC-01/07 – Uploading on web portal……A8-24
8C.5 Bunching of SCN for multiple years……………………………………..A8-25
8C.6 Justifiable reasons to invoke sec 74 [Up to FY 2023-24] or sec
74A(5)/74A(9)[from FY 2024-25]– Charge of fraud ………………..A8-26
8D Rectification vs. Appeal ………………………………………………………………… A8-37
8D.1 Fundamental difference ……………………………………………………..A8-37
8D.2 Circumstances of filing rectification vs. appeal ……………………….A8-37
8D.3 Risk vs. strategy………………………………………………………………..A8-38
8D.4 Relief in rectification application: Full vs. Partial…………………….A8-38
8D.5 Case laws on rectification of order ……………………………………….A8-39
8D.6 Sample rectification application …………………………………………..A8-41
8E Appeal vs. Writ …………………………………………………………………………… A8-42
8E.1 The Distinction ………………………………………………………………..A8-42
8E.2 Preference to go for Writ Petition instead of Appeal?……………….A8-44
8E.3 Exclusion of time taken during the filing and disposal of
Rectification Application and Writ Petition ……………………………A8-47
8E.4 Quash vs. Remand – Powers of the High Court in writ …………….A8-47
8F Other common issues …………………………………………………………………… A8-49
8F.1 Penalties under the GST – Course of action …………………………..A8-49
8F.2 Denial of ITC- Receipts from retrospectively cancelled
suppliers– Course of action…………………………………………………A8-49
8F.3 Denial of ITC- Alleged bogus purchases – Course of action………A8-53
Chapter A9—GSTAT vs. CESTAT – A Glance ……………………………….. A9-1
PART-B
Chapter B1—Concept of Appeals& Revision
1.1 Concept of Appeals in Taxation Laws…………………………………………………B1-1
1.2 Appellate Jurisprudence …………………………………………………………………..B1-3
1.3 Formation of Tribunals ……………………………………………………………………B1-4
1.4 Nature and scope of the Appeals under the GST…………………………………..B1-4
1.5 Hierarchy of Appeals in the GST Act………………………………………………….B1-5
1.6 Revisional Authority ……………………………………………………………………….B1-5
Chapter B2—Appeal by whom and to whom – First Appeal & GSTAT
2.1 Who may file appeal? ………………………………………………………………………B2-1
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2.1.1 Appeal by a person other than GST Department ……………………… B2-1
2.1.2 Appeal by the GST Department before the Appellate
Authority/Tribunal…………………………………………………………….. B2-2
2.1.3 Appeal to the High Court…………………………………………………….. B2-3
2.1.4 Appeal to the Supreme Court……………………………………………….. B2-3
2.1.5 Meaning of the term “aggrieved person” ………………………………… B2-4
2.1.6 Can an appeal be filed by a (third) person, other than
against whom demand has been created?………………………………… B2-6
2.1.6A Appeal against provisional assessment under sec 60
and summary assessment under sec 64 …………………………………… B2-8
2.1.7 Can an appeal be filed directly to the GSTAT, by-passing the
First Appellate Authority?……………………………………………………. B2-9
2.1.8 Appeal not to be filed by the Department in certain cases…………… B2-9
2.2 To whom, the appeal shall be filed?…………………………………………………..B2-12
2.2.1 Appeal before the Central GST Authorities …………………………… B2-13
2.2.2 Appeal before the State GST Authorities………………………………. B2-14
ANNEXURE ………………………………………………………………………………………………..B2-14
Chapter B3—Time Limit and Condonation – First Appeal & GSTAT
3.1 Time limit for filing of appeal ……………………………………………………………B3-1
3.1.1 Appeal to the Appellate Authority…………………………………………. B3-1
3.1.2 Appeal to the Appellate Tribunal (GSTAT) …………………………….. B3-1
3.1.3 Appeal to the High Court…………………………………………………….. B3-3
3.1.4 Appeal to the Supreme Court……………………………………………….. B3-3
3.1.5 Calculation of time limit……………………………………………………… B3-3
3.1.6 Date of Service of the order…………………………………………………. B3-4
3.2 Matter being pursued before the wrong forum ………………………………………B3-5
3.2.1 Time taken during Rectification proceedings …………………………… B3-5
3.2.2 Time taken during writ proceedings ………………………………………. B3-6
3.2.3 B3-Supreme Court Judgments………………………………………………. B3-8
3.3 Condonation of delay………………………………………………………………………B3-9
Chapter B4—Non Appealable Orders – First Appeal & GSTAT
4.1 No right of appeal or non-appealable decisions & orders ………………………..B4-1
4.1.1 Appeal can’t be filed by the Department in certain cases ……………. B4-1
4.1.2 Non-appealable decisions and orders……………………………………… B4-2
Chapter B5—Pre-Deposit – First Appeal & GSTAT
5.1 Pre-deposit – Condition for filing of appeal…………………………………………..B5-1
5.2 Admitted Tax…………………………………………………………………………………B5-4
5.3 Manner of payment of Pre-deposit …………………………………………………….B5-6
5.4 Stay of recovery proceedings on payment of pre-deposit…………………………B5-9
5.5 Interest on the amount of pre-deposit – Appeal accepted ………………………B5-10
Chapter B6—Filing Fee – First Appeal & GSTAT
6.1 Appeal Filing Fee ……………………………………………………………………………B6-1
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6.1.1 Appellate Authority……………………………………………………………. B6-1
6.1.2 Appellate Tribunal……………………………………………………………… B6-1
6.2 Other Fees……………………………………………………………………………………..B6-3
6.2.1 Schedule of Fees………………………………………………………………… B6-3
6.2.2 Multiple orders in original: ………………………………………………….. B6-4
6.2.3 Interlocutory application:…………………………………………………….. B6-4
6.3 Manner of payment of Filing Fee ………………………………………………………B6-5
Chapter B7-A—First Appellate Authority – Manner and Procedure
of filing Appeal
7A.1 At a Glance…………………………………………………………………………………B7A-1
7A.2 Manner of filing Appeal ………………………………………………………………..B7A-2
7A.2.1 Electronically filing……………………………………………………………B7A-2
7A.2.2 Filing of appeal in off-line mode ………………………………………….B7A-2
7A.2.3 Who may file the appeal?……………………………………………………B7A-3
7A.2.4 Time limit of filing of appeal and condonation……………………….B7A-3
7A.2.5 Pre-deposit before filing of appeal ………………………………………..B7A-4
7A.2.6 Manner of filing of appeal ………………………………………………….B7A-4
7A.2.7 Verification of appeal…………………………………………………………B7A-4
7A.2.8 Manner of submitting of copy of impugned order / decision
before the Appellate Authority …………………………………………….B7A-5
7A.3 Manner of filing Application/Appeal by the Department …………………….B7A-6
7A.4 Filing of appeal against rejection of Revised TRAN-1 ……………………….B7A-11
7A.5 Stay of recovery proceedings…………………………………………………………B7A-12
7A.6 Precautions and Suggestions for filing of Appeal ………………………………B7A-13
7A.6.1 B7A-Practical check-list ……………………………………………………B7A-13
7A.6.2 B7A-Making of Appeal Booklet – Ingredients ………………………B7A-14
7A.7 B7A-Withdrawal of appeal …………………………………………………………..B7A-17
Chapter B7-B—First Appellate Authority – Sample Appeal Documents
7B.1 Sample Index of Appeal ……………………………………………………………….. B7B-1
7B.2 Sample Calendar of Events……………………………………………………………. B7B-3
7B.3 Sample Statement of Facts…………………………………………………………….. B7B-3
7B.4 Sample Grounds of Appeal …………………………………………………………… B7B-6
7B.5 Sample grounds (grounds on merits only) – Rejection of refund…………… B7B-12
7B.6 Sample grounds (grounds on merits only) – Refusal order to grant GST
registration……………………………………………………………………………….. B7B-13
7B.7 Sample grounds (grounds on merits only) – Cancellation order……………. B7B-16
7B.8 Sample Grounds on merits -Various issues ……………………………………… B7B-23
7B.9 Sample Prayer…………………………………………………………………………… B7B-32
7B.10 Complete set of Appellate Documents (In brief)………………………………. B7B-33
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Chapter B7-C—First Appellate Authority – Procedure of filing
Appeal – Online Steps
7C.1 Filing an Appeal against Demand Order …………………………………………..B7C-1
7C.2 Filing an Appeal against Registration Order……………………………………. B7C-11
Chapter B8—First Appellate Authority – Disposal
8.1 Disposal of appeal by the Appellate Authority ……………………………………..B8-1
8.2 Appellate authority should be higher in rank than the
Adjudicating Authority…………………………………………………………………….B8-3
8.3 Reasonable and sufficient opportunity to furnish the submissions……………..B8-5
8.4 Adjournments………………………………………………………………………………..B8-6
8.5 Submitting additional grounds or producing additional evidence ……………..B8-6
8.5.1 Additional grounds…………………………………………………………….. B8-6
8.5.2 Additional Evidence …………………………………………………………… B8-7
8.5.3 Additional Ground vs. Additional Evidence ……………………………. B8-9
8.5.4 Sample Application for production of additional evidence: ………. B8-10
8.6 Hearing of Appeal and Oral Arguments…………………………………………….B8-11
8.7 Powers of the Appellate Authority to issue SCN………………………………….B8-14
8.8 Order of the Appellate Authority ……………………………………………………..B8-15
8.9 Pass a speaking order……………………………………………………………………..B8-18
8.10 Duties of the Authorities ………………………………………………………………..B8-18
8.11 Rectification of errors apparent on the face of record……………………………B8-20
8.12 Review of order…………………………………………………………………………….B8-21
8.13 Finality of the order ………………………………………………………………………B8-21
Chapter B9—Revision under GST
9.1 Appeal vs. Revision – At a glance ………………………………………………………B9-1
9.2 Revisional powers……………………………………………………………………………B9-2
9.2.1 Nature and objective…………………………………………………………… B9-2
9.2.2 Circumstances…………………………………………………………………… B9-2
9.2.3 Initiation of revision…………………………………………………………… B9-3
9.2.4 Powers of the Revisional Authority ……………………………………….. B9-3
9.2.5 Interim stay of operation of order …………………………………………. B9-3
9.2.6 Passing of the Revision Order………………………………………………. B9-4
9.2.7 Appropriate authority (jurisdiction) for revision under the CGST… B9-4
9.2.8 Restrictions and time limits for Revision…………………………………. B9-4
9.2.9 Finality of revision order …………………………………………………….. B9-5
Chapter B10—GSTAT, its Constitution, Functions and Powers
10.1 Appellate Tribunals……………………………………………………………………….B10-1
10.1.1 Indian Judicial System………………………………………………………. B10-1
10.1.2 Primary objectives for creating Tribunal ……………………………….. B10-1
10.1.3 Key Functions of the Tribunal ……………………………………………. B10-2
10.1.4 Key Reasons for creating Tribunal……………………………………….. B10-2
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10.1.5 Court vs. Tribunal ……………………………………………………………. B10-3
10.1.6 Duties of the Tribunal ………………………………………………………. B10-4
10.2 Journey of The GSTAT………………………………………………………………….B10-6
10.3 GST Appellate Tribunal [GSTAT] ……………………………………………………B10-7
10.3.1 GSTAT and the Constitution of India ………………………………….. B10-7
10.3.2 Meaning of “Appellate Tribunal” in the GST ………………………… B10-8
10.3.3 Framework of GST Appellate Tribunal Provisions …………………. B10-8
10.3.4 Constitution of GSTAT under sec 109 – Legislative provisions….. B10-9
10.3.5 Few important terms…………………………………………………………. B10-9
10.3.6 Qualifications and appointment ………………………………………….B10-11
10.3.7 Emergency events…………………………………………………………….B10-12
10.3.8 Benches of GSTAT…………………………………………………………..B10-13
10.3.9 Functions of the GSTAT – Distribution of cases ……………………B10-15
10.3.10 Transfer of cases………………………………………………………………B10-16
10.3.11 Powers of the President …………………………………………………….B10-17
10.3.12 Powers of the Vice-President………………………………………………B10-17
10.3.13 Single Member Bench vs. Double Members Bench …………………B10-18
10.3.14 Transfer of Members ………………………………………………………..B10-18
10.4 Proceedings before the GSTAT………………………………………………………B10-18
10.5 Other powers and functions of GSTAT ……………………………………………B10-19
10.6 Powers and functions of Registrar…………………………………………………..B10-23
10.6.1 Powers and functions of the Registrar…………………………………..B10-23
10.6.2 Placing of order of Hon’ble Supreme Court and
Hon’ble High Courts before the Appellate Tribunal. ……………….B10-24
Chapter B11-A—GSTAT – Manner and Procedure of filing Appeal
11A.1A At a Glance……………………………………………………………………………….B11A-1
11A.1B Steps of Appeal before GSTAT – At a Glance…………………………………..B11A-2
11A.2 Filing of Appeal by the person………………………………………………………B11A-3
11A.2.1 Who may file the appeal?………………………………………………….B11A-3
11A.2.2 Time limit of filing of appeal and condonation……………………..B11A-3
11A.2.3 Pre-deposit and Filing Fee…………………………………………………B11A-3
11A.2.4 Manner of filing of appeal – Electronically or Manually …………B11A-3
11A.2.5 Electronic filing and processing of appeals &
applications, etc………………………………………………………………B11A-4
11A.3 Filing of Application by the Department…………………………………………B11A-5
11A.4 Structure of appeal……………………………………………………………………..B11A-7
11A.5 Statement of Facts, Grounds of Appeal and Prayer – Suggestions
and Precautions……………………………………………………………………….. B11A-12
11A.5.1 Statement of facts (SOF, in short) – Suggestions ………………….B11A-12
11A.5.2 Statement of facts (SOF, in short) – Precautions ………………….B11A-12
11A.5.3 Grounds of Appeal (GOA, in short) – Suggestions ………………B11A-13
11A.5.4 Grounds of Appeal (GOA, in short) – Precautions ………………B11A-14
11A.5.5 Prayer – Suggestions………………………………………………………B11A-14
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11A.5.6 Prayer – Precautions………………………………………………………B11A-15
11A.5.7 Structure of Prayer ………………………………………………………..B11A-15
11A.5.8 Synopsis and written submissions/ arguments…………………….B11A-16
11A.6 Suggested Index or Order of Documents………………………………………. B11A-17
11A.7 Submission of Appeal ………………………………………………………………. B11A-18
11A.7.1 Statutory provisions……………………………………………………….B11A-18
11A.7.2 Electronically filing………………………………………………………..B11A-18
11A.7.3 Submission of Appeal/Application…………………………………..B11A-18
11A.8 Post-submission procedure, before hearing of appeal ………………………. B11A-20
11A.8.1 Endorsing copies to the party…………………………………………..B11A-20
11A.8.2 Endorsement and scrutiny of appeal or petition…………………..B11A-20
11A.8.3 Rejection or amendment of Form of appeal ……………………….B11A-21
11A.8.4 Registration of admitted appeals………………………………………B11A-22
11A.8.5 Ex-parte amendments…………………………………………………….B11A-22
11A.8.6 Calling for records…………………………………………………………B11A-22
11A.8.7 Submission of authorization letter…………………………………….B11A-22
11A.8.8 Interlocutory applications……………………………………………….B11A-22
11A.8.9 Power to exempt……………………………………………………………B11A-23
11A.9 Cross-objection, Reply and Rejoinder…………………………………………… B11A-23
11A.9.1 Cross objection……………………………………………………………..B11A-24
11A.9.2 Filing of reply and other documents by the respondents………..B11A-26
11A.9.3 Filing of rejoinder …………………………………………………………B11A-28
11A.10 Withdrawal of appealfiled before the GSTAT………………………………… B11A-28
Chapter B11-B—GSTAT –Sample Appeals
11B.1 Issue 1- Disallowing ITC due to Mismatch between GSTR-3B and
GSTR-2B…………………………………………………………………………………. B11B-1
11B.1A General Guidelines for GSTAT Appeal Filings…………………….. B11B-1
11B.1B Appeal in FORM GST APL-05 ………………………………………… B11B-2
11B.1C Cross-Objections in FORM GST APL-06……………………………. B11B-5
11B.1D Reply by the Respondent………………………………………………….. B11B-7
11B.1E Verification…………………………………………………………………….B11B-8
11B.2 Issue 2 – Retrospective cancellation of registration …………………………… B11B-9
11B.2A Appeal in FORM GST APL-05 ………………………………………… B11B-9
11B.2B Reply/Counter-Affidavit………………………………………………… B11B-11
11B.3 Application for early hearing ……………………………………………………….B11B-12
11B.4 Application for submitting additional evidence
[Interlocutory Application]………………………………………………………….B11B-14
11B.5 Supporting Affidavit to Additional Evidence Application ………………….B11B-17
11B.6 Application for submitting additional grounds of appeal
[Interlocutory Application]………………………………………………………….B11B-18
11B.7 Application for Cross Examination of another Person ………………………B11B-21
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Chapter B11-C—GSTAT – Procedure of filing Appeal – Online
Steps& FAQ
11C.1 Registration on the Portal ……………………………………………………………. B11C-1
11C.2 Filing of the Appeal on the Portal…………………………………………………. B11C-6
11C.3 Re-Filing of the Appeal on the Portal…………………………………………… B11C-16
11C.4 Upload Additional Documents on the Portal…………………………………. B11C-22
11C.5 FAQ Available on GSTAT Portal………………………………………………… B11C-25
Chapter B12—GSTAT – Cause list – Preparation for hearing
12.1 Cause List……………………………………………………………………………………B12-1
12.2 Service of notices and communication ………………………………………………B12-3
Chapter B13—GSTAT – Hearingand Disposal
13.1 Hearing of appeal………………………………………………………………………….B13-1
13.1.1 Legislative Provisions ……………………………………………………….. B13-1
13.2 Single Member Bench vs. Double Members Bench ………………………………B13-1
13.2.1 Sec 109(8) of the GST Act – ……………………………………………….. B13-1
13.2.2 Rule 110A of the GST Rules – Procedure for the Appeals to be
heard by a single Member Bench…………………………………………. B13-2
13.3 Recusal [Withdrawing oneself by the Member] …………………………………..B13-2
13.4 Dress for the parties……………………………………………………………………….B13-3
13.5 Adjournment ……………………………………………………………………………….B13-4
13.6 Default to appear – Appellant or Respondent ……………………………………..B13-5
13.7 Other Procedures…………………………………………………………………………..B13-7
13.8 Difference of opinion of GSTAT Members………………………………………..B13-8
13.9 Grounds and Additional Evidence ………………………………………………….B13-10
13.10 Affidavit…………………………………………………………………………………….B13-11
13.11 Discovery, Production and Return of Documents………………………………B13-13
13.12 Cross-Examination based upon request of Appellant………………………….B13-14
13.13 Examination of Witnesses and Issue of Commissions ………………………..B13-16
13.14 Disposal of appeal and issue of order………………………………………………B13-18
13.15 Rectification and Amendment of order ……………………………………………B13-24
13.16 Duties of the subordinate authorities on remand by the GSTAT …………..B13-25
Chapter B14—GSTAT –Records&Registersand Inspection of Records
14.1 Record of Proceedings……………………………………………………………………B14-1
14.1.1 Court diary …………………………………………………………………….. B14-1
14.1.2 Order sheet……………………………………………………………………… B14-1
14.1.3 Maintenance of court diary ……………………………………………….. B14-2
14.1.4 Statutes or citations for reference…………………………………………. B14-2
14.1.5 Calling of cases in court…………………………………………………….. B14-2
14.1.6 Regulation of court work…………………………………………………… B14-2
14.2 Maintenance of Registers ……………………………………………………………….B14-3
14.2.1 Registers to be maintained …………………………………………………. B14-3
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14.2.2 Arrangement of records in pending matters…………………………… B14-3
14.2.3 Contents of main file ………………………………………………………… B14-4
14.2.4 Contents of process file……………………………………………………… B14-4
14.2.5 Contents of execution file ………………………………………………….. B14-4
14.2.6 File for miscellaneous applications………………………………………. B14-5
14.2.7 Preservation of Record ……………………………………………………… B14-5
14.2.8 Retention, Preservation and Destruction of records………………… B14-5
14.3 Disposal & Order related Records…………………………………………………….B14-5
14.3.1 Making of entries by Court officer ………………………………………. B14-5
14.3.2 Transmission of order by the Court officer ……………………………. B14-6
14.3.3 Indexing of case files after disposal ……………………………………… B14-6
14.3.4 Copies of orders in library …………………………………………………. B14-6
14.3.5 Register of appeals, petitions, etc…………………………………………. B14-7
14.3.6 Registrar to ensure compliance of the Supreme Court or
the High Courts orders………………………………………………………. B14-7
14.4 Custody of the Records ………………………………………………………………….B14-7
14.5 Inspection of Records…………………………………………………………………….B14-7
14.5.1 Inspection of the records……………………………………………………. B14-7
14.5.2 Grant of inspection…………………………………………………………… B14-8
14.5.3 Time and manner of submitting application for grant of
inspection……………………………………………………………………….. B14-8
14.5.4 Mode of inspection…………………………………………………………… B14-9
14.5.5 Maintenance of register of inspection…………………………………… B14-9
14.5.6 Inspection of Records – At-a-Glance……………………………………B14-10
Chapter B15—Appeal before the High Court and the Supreme Court
15.1 Writ petition vs. Appeal………………………………………………………………….B15-1
15.2 Appeals before the High Court…………………………………………………………B15-2
15.2.1 Right to Appeal ……………………………………………………………….. B15-2
15.2.2 Limitation Period …………………………………………………………….. B15-2
15.2.3 Meaning of “Substantial Question of Law”…………………………… B15-2
15.2.4 Pre-deposit Requirement……………………………………………………. B15-6
15.2.5 Jurisdiction of the High Court: …………………………………………… B15-6
15.2.6 Nature of issues to be determined by the High Court………………. B15-7
15.2.7 Powers of the High Court ………………………………………………….. B15-7
15.2.8 Constitution of the High Court and manner of decision ………….. B15-8
15.2.9 Binding effect and finality of the judgment ……………………………. B15-8
15.3 Appeals before the Supreme Court……………………………………………………B15-9
15.3.1 Right to Appeal ……………………………………………………………….. B15-9
15.3.2 Limitation Period …………………………………………………………….. B15-9
15.3.3 Powers of the Supreme Court …………………………………………….B15-10
15.3.4 Applicability of Code of Civil Procedure, 1908………………………B15-10
15.3.5 Binding effect and finality of the judgment ……………………………B15-10
15.3.6 Vide Kunhayammed vs. State of Kerala (SC)…………………………B15-10
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15.4 Sums due to be paid notwithstanding appeals before the
High Court or the Supreme Court…………………………………………………..B15-13
15.5 Review of judgment or order …………………………………………………………B15-13
15.5.1 Key Grounds for Review……………………………………………………B15-13
15.5.2 Case Laws………………………………………………………………………B15-14
Chapter B16—Appeal before the Advance Ruling Appellate Authority
16.1 Legislative provisions for Appeals against Advance Ruling ……………………B16-1
16.1.1 Sec 100 – Appeal to appellate authority…………………………………. B16-1
16.1.2 Sec 101 – Orders of appellate authority…………………………………. B16-1
16.1.3 Sec 102 – Rectification of advance ruling. ……………………………… B16-2
16.1.4 Sec 103 – Applicability of advance ruling………………………………. B16-2
16.1.5 Rule 106 – Form and manner of appeal to the Appellate
Authority for Advance Ruling …………………………………………….. B16-2
16.1.6 Rule 107 – Certification of copies of the advance rulings
pronounced by the Appellate Authority………………………………… B16-3
16.2 What is Advance Ruling?………………………………………………………………..B16-3
16.2.1 Objectives of Advance Ruling …………………………………………….. B16-3
16.2.2 Nature and scope of the Advance Ruling Authority (AAR)………. B16-4
16.2.3 Questions to be referred to the Advance Ruling Authority………… B16-4
16.3 Filing of Appeal……………………………………………………………………………B16-5
16.4 Disposal of Appeal………………………………………………………………………..B16-6
16.5 Powers of the Appellate Authorities………………………………………………….B16-8
16.6 The National Appellate Authority for Advance Ruling (NAAAR)…………..B16-8
Chapter B17—Authorised Representative
17.1 Authorised Representative (AR) and it’s Role ……………………………………..B17-1
17.1.1 Rights of the taxpayers to appear through Authorised
Representative (AR)………………………………………………………….. B16-1
17.1.2 Who can be an Authorised Representative (AR)?……………………. B17-1
17.1.3 Who cannot be an AR?……………………………………………………… B17-2
17.1.4 Primary Role and Responsibilities……………………………………….. B17-2
17.2 GSTAT & Authorised Representative (AR) ………………………………………..B17-3
17.2.1 Meaning of AR ……………………………………………………………….. B17-3
17.2.2 Restrictions on appearance…………………………………………………. B17-4
17.2.3 Appearance of AR……………………………………………………………. B17-5
17.2.4 Consent for change of authorised representative …………………….. B17-5
17.2.5 Restriction on party’s right to be heard …………………………………. B17-6
17.2.6 Empanelment of special AR by the Tribunal …………………………. B17-6
17.2.7 Dress of AR ……………………………………………………………………. B17-6
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PART-C
Chapter C1—GST Appeals Related Sections
Chapter XVIII………………………………………………………………………………………………. C1-1
Appeals and Revision …………………………………………………………………………………….. C1-1
Appendix ………………………………………………………………………………………………….C1-21
Chapter C2—GST Appeals Related Rules
Chapter XIII ………………………………………………………………………………………………… C2-1
Appeals and Revision …………………………………………………………………………………….. C2-1
Chapter C3—GST Appellate Tribunal Rules, 2023
Chapter I ………………………………………………………………………………………………….. C3-1
Preliminary ………………………………………………………………………………………………….. C3-1
Chapter II ………………………………………………………………………………………………….. C3-2
Appointment of President And Member ……………………………………………………………. C3-2
Chapter III ………………………………………………………………………………………………….. C3-4
Removal of President Or Member…………………………………………………………………….. C3-4
Chapter IV ………………………………………………………………………………………………….. C3-4
Salary and allowances…………………………………………………………………………………….. C3-4
Chapter V ………………………………………………………………………………………………….. C3-5
Pension, provident fund, gratuity and leave ………………………………………………………… C3-5
Chapter VI ………………………………………………………………………………………………….. C3-6
Powers of President And Vice President…………………………………………………………….. C3-6
Chapter VII………………………………………………………………………………………………….. C3-7
Miscellaneous……………………………………………………………………………………………….. C3-7
Form I ………………………………………………………………………………………………….. C3-8
Form II ………………………………………………………………………………………………….C3-15
Form III ………………………………………………………………………………………………….C3-15
Chapter C4—GST Appellate Tribunal (Procedure) Rules, 2025
Chapter I ………………………………………………………………………………………………….. C4-1
Preliminary ………………………………………………………………………………………………….. C4-1
Chapter II ………………………………………………………………………………………………….. C4-3
Powers and Functions…………………………………………………………………………………….. C4-3
Chapter III ………………………………………………………………………………………………….. C4-6
Institution of appeals – Procedure……………………………………………………………………… C4-6
Chapter IV ………………………………………………………………………………………………….C4-12
Cause list ………………………………………………………………………………………………….C4-12
Chapter V ………………………………………………………………………………………………….C4-15
Hearing of Appeal…………………………………………………………………………………………C4-15
Chapter VI ………………………………………………………………………………………………….C4-18
Record of Proceedings …………………………………………………………………………………….C4-18
Chapter VII ………………………………………………………………………………………………….C4-19
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Maintenance of Registers…………………………………………………………………………………C4-19
Chapter VIII………………………………………………………………………………………………….C4-22
Inspection of Record……………………………………………………………………………………….C4-22
Chapter IX ………………………………………………………………………………………………….C4-23
Appearance of authorised representative……………………………………………………………..C4-23
Chapter X ………………………………………………………………………………………………….C4-24
Affidavits ………………………………………………………………………………………………….C4-24
Chapter XI ………………………………………………………………………………………………….C4-25
Discovery, Production and Return of Documents …………………………………………………C4-25
Chapter XII ………………………………………………………………………………………………….C4-26
Examination of Witnesses and Issue of Commissions……………………………………………C4-26
Chapter XIII………………………………………………………………………………………………….C4-28
Disposal of Cases and Pronouncement of Orders …………………………………………………C4-28
Chapter XIV………………………………………………………………………………………………….C4-32
Electronic filing and processing of appeals and conduct
of proceedings in the Appellate Tribunal in hybrid mode C4-32
Chapter XV ………………………………………………………………………………………………….C4-33
Miscellaneous………………………………………………………………………………………………..C4-33
Chapter C5—Appeal Related GST Forms ………………………………………. C5-1
Chapter C6—Appeals Related CGST Notifications, Orders, Circulars,
Instructions
6.1 Notifications ………………………………………………………………………………… C6-1
6.2 Circulars……………………………………………………………………………………..C6-11
6.3 Instructions………………………………………………………………………………….C6-30
Chapter C7—GSTAT Orders and Advisories
7.1 GSTAT Order ………………………………………………………………………………. C7-1
7.2 GSTAT Advisories………………………………………………………………………… C7-5