Section 107 of CGST Act

Section 107 of Central Goods and Service Tax (CGST) deals with appeals against order of adjudicating authority which are as bellow-

(1) Appeal against order of adjudicating authority to be filed within 3 months from the date on which the said decision or order is communicated to such person.

(2) Commissioner made review order passed by the adjudicating authorities and direct filling of appeal to appellate authority within 6 months from the date of communication of the said decision or order for the determination of such points arising out of the said decision or order as may be specified by the commissioner in his order.

(3) Application filed in pursuance of review order is regarded as departmental appeal and the provisions of this act relating to appeals shall apply to such application.



(4) Condonation of delay in filing appeal upto 1 month

(5) Admitted tax and 10% of dispute tax to be deposited before filing appeal.

(6) On pre deposit of tax recovery proceedings to be stayed.

(7) The Appellate Authority shall give an opportunity to be appellant of being heard.

(8) The Appellate Authority may, is sufficient causes is shown at any stage of hearing of any appeal, grant time to the parties or any of them and adjust the hearing of the appeal for reasons to be recorded in writing. No such adjournment shall be granted more than 3 times to a party during hearing of the appeal.

(9) The Appellate Authority shall, at any time of hearing of an appeal, allow an appellant to add any ground of appeal not specified in the ground of appeal, if it is satisfied that the omission of that ground from the grounds of appeal was not willful or unreasonable.

(10) The Appellate Authority shall, after making such further inquiry as may be necessary, pass such order, as it thinks just and proper, confirming, modifying or annulling the decision or order appealed against but shall not refer the case back to the adjudicating authority that pass the said decision or order enhanced any fees/penalty/redemption fine/reducing refund can be passed only when appellant is allowed to show causes. In case of order enhancing tax, the SCN has to be issued as per Section 73/74 of the Act.

(11) Appellate order to be in writing and shall state the points for determination, the decision thereon, and the reasons for such decision.

(12) Time limit for disposal of appeal one year from the date on which it is filed. Where the issuance of order is stayed by an order of a court or tribunal, the period of such stay shall be excluded in computing the period of one year.

(13) Communication of order passed by Appellate Authority to
the appellant
respondent, and
the adjudicating authority.

(14) A copy of order shall be sent to the jurisdictional Commissioner.

(15) The order is final and binding on all the parties.
Section 107 of CGST Act Section 107 of CGST Act Reviewed by Unknown on November 25, 2018 Rating: 5

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