Who is the appellate authority under GST?

What is the hierarchy of officers under GST?

The hierarchy of GST officers starts from lower-level officers such as GST Inspectors and moves up through Superintendents, Assistant Commissioners, Deputy Commissioners, and Joint Commissioners.

Which section is appeal under GST?

(1) An appeal to the Appellate Authorityundersub-section (1) of section 107 of the Act shall be filed in FORMGSTAPL-01,[either] electronically [or otherwise] as may be notified by the Commissioner, and a provisional acknowledgement shall be issued to the appellant immediately.

What is the time limit for appeal under GST?

Time limit for filing a GST appeal

An applicant can file an appeal before the Appellate Authority within three months from the date of communication of the disputed order. Further, the Appellate Authority may condone a delay of up to one month if they are satisfied that there was a sufficient cause for such delay.

Who can be an authorized representative?

According to the U.S. Citizenship and Immigration Services (USCIS), an I-9 authorized representative is any person designated to complete Section 2 of the Form I-9 on the employers' behalf. That's right—any person. They don't have to be an employee, an HR professional, or even affiliated with your company.

Who is Authorised signatory for GST?

An individual selected by a registered taxpayer to carry out particular GST-related actions on their behalf is known as an authorised signatory under the GST structure. This person can legally carry out tasks like submitting returns, paying bills, and handling compliance-related issues within the GST system.

Who is the proper authority under GST?

Section 2 (91) defines, “Proper Officer in relation to any function to be performed under this Act, means the Commissioner or the officer of the central tax who is assigned that function by the Commissioner in the Board”.

Who is the GST lady?

Smt. Nirmala Sitharaman | Goods and Services Tax Council.

What to do if a GST appeal is rejected?

If an appeal application has been rejected by the tax officer at admission stage or has been withdrawn, the taxpayer can file the application again using the same Order ID.

What is the role of appellate authority?

(4) The Appellate Authority may, after giving an opportunity to be heard to the parties and to the Competent Authority, pass such order, as it deems fit, either confirming, modifying or setting aside the order of the Competent Authority, and the order of the Appellate Authority shall be final.

Who is the adjudicating authority?

As per Section 2 (4) of CGST Act: “Adjudicating authority under GST is an authority, appointed or authorized to pass any order or decision under GST Act, but does not include the Central Board of Indirect Taxes and Customs, The Revisional Authority, The Authority for Avance Ruling, the Appellate Authority for Advance ...

What is the procedure for GST Appellate Tribunal?

The appeal is to be filed electronically in Form GST APL-05 along with a certified copy4 this of the impugned order and supporting documents. Post filing of the appeal, a provisional acknowledgement is to be issued.

Who can be appointed as an authorized representative?

A retired State Government or Union Territory officer who held a Group B Gazetted post for at least two years can be appointed as an authorised representative.

Who is a legally authorized representative?

A Legally authorized representative (LAR) is an individual or judicial or other body authorized under applicable law to make decisions on behalf of another individual. LARs may, for example, provide consent on behalf of a prospective subject to the subject's participation in research.

Can a friend be an authorized agent?

A common question new business owners ask is, “Can I just use my friend or family member as my registered agent?” The short answer is yes, you technically can, but you really shouldn't.

What is the procedure for appeal in GST?

How do I file an appeal against a Demand Order?

1. A. Creating Appeal to Appellate Authority.
2. B. Upload Annexure to GST APL-01.
3. C. Disputed Amount/ Payment Details.
4. D. Pre-deposit % of disputed tax.
5. E. Utilize Cash/ ITC.
6. F. Add any Other Supporting Document.
7. G. Preview the Application and Proceed to File.
8. H.

What is the power of adjudication in GST?

Adjudication under GST refers to the process where tax officers decide disputes—such as show cause notices, demand orders, and penalties. But here's the problem: delays in adjudication can freeze businesses and create financial uncertainty.

What is section 129 of the GST appeal?

The goods and conveyances are liable to detention or seizure, if the goods have been transported in violation or contraventions of the provisions of the Act or Rules made thereunder.

What is the procedure for filing an appeal?

Preparation of appeal petition: Draft a detailed petition outlining the grounds for appeal, supported by relevant legal provisions and precedents. Filing the appeal: Submit the appeal petition to the appropriate appellate court within the prescribed time frame, along with necessary documents and fees.

What is the monetary limit for GST appeal?

20 lakh for GST Appellate Tribunal, Rs. 1 crore for HC and Rs. 2 crore for SC.

Can we file a GST appeal offline?

6.3 The offline filing of appeal can be allowed only in certain conditions as laid down in the provision contained in Rule 108(1) of CGST Act, 2017. Hence the present appeal made by the appellant is liable to be rejected as the appellant has not followed the procedure prescribed in CGST Act/Rules, 2017. 7.