The Kerala Goods and Services Tax ( GST ) Department has released Circular No. 01/2024 dated January 11, 2024, providing comprehensive clarification and guidelines for filing appeals in the absence of the GST Appellate Tribunal.
The circular addresses the challenges arising due to the non-finalization of the constitution of the GST Appellate Tribunals, preventing individuals from filing appeals within the stipulated three-month period, as mandated by Sub-section (1) of Section 112 of the CGST/SGST Act.
To address this issue, the Kerala government, through a previous notification, clarified that the calculation of the three-month period for filing appeals would commence from the later of the date of communication of the order or the date on which the President of the Appellate Tribunal assumes office.
However, complaints were received from taxpayers alleging that the department initiated the recovery process after unfavorable decisions by the first appellate authority, even when the taxpayer intended to file an appeal before the Appellate Tribunal.
To provide clarity and ensure uniformity in implementing the law, the Kerala GST Department, under the powers conferred by Section 168 of the KSGST Act, issued the following clarifications and guidelines:
Time Limit for Appeals: Appeals against orders from the first Appellate Authority can be made to the Appellate Tribunal within three months ( six months for government appeals ) from the date of communication of the order or from the date the President of the Appellate Tribunal assumes office, whichever is later.
Functional Appeals Process: In cases where the Appellate Tribunal is not yet functional, Appellate Authorities are advised to dispose of pending appeals promptly without waiting for the constitution and functioning of the Appellate Tribunal.
Recovery Process: After the disposal of appeals under Section 107, if any demand arises as a result of the Appellate Authority’s order, taxpayers intending to file an appeal under Section 112(1) must submit a declaration before the relevant tax authorities.
The Joint Commissioners of Taxpayer Services are instructed to communicate these guidelines promptly to taxpayers in their respective districts. This circular remains effective until the President of the Appellate Tribunal assumes office, and any difficulties in implementation are urged to be brought to the attention of the Commissioner of State Tax, Kerala.
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