GST Appeals

GST Appeals refer to the legal process where a taxpayer challenges a decision made by the tax authorities under the Goods and Services Tax (GST) laws. If a taxpayer is dissatisfied with an assessment, demand, penalty, or any other order passed by a GST officer, they have the right to appeal against it.

• Adjudicating Authority – The first level where the GST officer issues an order.
• First Appellate Authority (FAA) – Appeal is made to the Commissioner (Appeals) within 3 months of receiving the order.
• GST Appellate Tribunal (GSTAT) – If unsatisfied with the FAA’s decision, an appeal can be filed with the GSTAT.
• High Court – Further appeal can be made if there is a question of law involved.
• Supreme Court – The final level of appeal.

• Limit: Generally, appeals must be filed within 3 months (extendable in some cases).
• Pre-deposit Requirement: A percentage of the disputed tax amount must be paid before appealing.
• No Automatic Stay: A separate stay application is required to stop recovery proceedings.