GSTAT: Govt Notifies Special Procedure for filing Appeal, No Pre-Deposit Required [Read Notification]

The Central Government vide notification no. No. 29/2023 – CENTRAL TAX S.O. 3423(E) has notified the special procedures for filing appeal before the appellate authority under Section 107 of the Central Goods and Services Tax Act (CGST), 2017.

According to the special procedures, the registered taxpayers under the GST who are in dispute are not required to pay the pre-deposit as a pre-condition for filing the appeal before the GST Appellate Tribunal (GSTAT). The same was issued based on the circular issued subsequent to the directions issued by the Supreme Court in the case of Union of India v/s Filco Trade Centre Pvt. Ltd., SLP(C) No.32709-32710/2018.

In the exercise of the authority granted by section 148 of the Central Goods and Services Tax Act, 2017, the Central Government, based on the Council’s recommendations, notified a special procedure to be followed by a registered person or an officer mentioned in sub-section (2) of Section 107 of the CGST Act, who intends to file an appeal against the order issued by the proper officer under section 73 or 74 of the CGST Act.

This procedure was issued in accordance with Circular No. 182/14/2022-GST dated 10th November 2022, following the directions of the Hon’ble Supreme Court in the case of Union of India v/s Filco Trade Centre Pvt. Ltd., SLP(C) No.32709-32710/2018.

The special procedures in the notification states that:

1. An appeal against the order shall be made in duplicate in the Form appended to this notification at ANNEXURE-1 and shall be presented manually before the Appellate Authority within the time specified in subsection (1) of section 107 or sub-section (2) of section 107 of the said Act, as the case may be, and such time shall be computed from the date of issuance of this notification or the date of the said order, whichever is later:

Provided that any appeal against the order filed in accordance with the provisions of section 107 of the said Act with the Appellate Authority before the issuance of this notification, shall be deemed to have been filed in accordance with this notification.”

2. The appellant shall not be required to deposit any amount as referred to in sub-section (6) of section 107 of the CGST Act as a pre-condition for filing an appeal against the said order.

3. An appeal filed under this notification shall be accompanied by relevant documents including a self-certified copy of the order and such appeal and relevant documents shall be signed by the person specified in sub-rule (2) of rule 26 of Central Goods and Services Tax Rules, 2017.

4. Upon receipt of the appeal which fulfills all the requirements as provided in this notification, an acknowledgement, indicating the appeal number, shall be issued manually in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf and the appeal shall be treated as filed only when the aforesaid acknowledgement is issued.

The annexure – 1 as mentioned above is the form of appeal that should be presented before the appellate authority which is attached to the notification itself.

It shall contain GSTIN, Legal name of the appellant, Trade name, if any, Address, Order No., Order dated, Designation of the officer passing the order appealed against, Date of communication of the order appealed against, Name of the authorized representative,  Details of the case under dispute including Brief issue of the case under dispute and Amount of transitional credit claimed before the issuance of circular no. 182/14/2022-GST, dated 10th of November, 2022 (Act-wise)..etc.

And the annexure-2 mentioned in the notification is about the summary of transitional credit available after issue of order by the appellate authority with reference to an order passed in accordance with the above-mentioned circular.

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