The Concerns raised across the field formations in respect of the appropriate procedure to be followed in absence of appellate tribunal for the appeal to be made under section 112 of the Central Goods and Services Tax Act, 2017.
The CBIC said that, In order to clarify the issue and to ensure uniformity in the implementation of the provisions of the law across field formations, the Board, in the exercise of its powers conferred by section 168 (1) of the CGST Act. The appeal against an adjudicating authority is to be made as per the provisions of Section 107 of the CGST Act.
The CBIC also clarified that, if the order has been passed by Deputy or Assistant Commissioner or Superintendent, an appeal has to be made to the appellate authority appointed who would not be an officer below the rank of Joint Commissioner. Further, if the order has been passed by Additional or Joint Commissioner, an appeal has to be made to the Commissioner (Appeal) appointed for the same.
The GST appellate tribunal has not been constituted in view of the order by Madras High Court in the case of Revenue Bar Assn. v. Union of India and therefore the appeal cannot be filed within three months from the date on which the order sought to be appealed against is communicated, the CBIC also said.
In order to remove difficulty arising in giving effect to the above provision of the Act, the Government, on the recommendations of the Council, has issued the Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019 dated 03.12.2019. It has been provided through the said Order that the appeal to tribunal can be made within three months (six months in case of appeals by the Government) from the date of communication of order or date on which the President of the State President, as the case may be, of the Appellate Tribunal enters office, whichever is later.
The CBIC also said that, Hence, as of now, the prescribed time limit to make an application to an appellate tribunal will be counted from the date on which President or the State President enters the office.
The appellate authority while passing order may mention in the preamble that appeal may be made to the appellate tribunal whenever it is constituted within three months from the President of the State President enters the office.To Read the full text of the Circular CLICK HERE