- WHETHER ANY PERSON AGGRIEVED BY ANY ORDER OR DECISION PASSED AGAINST HIM HAS THE RIGHT TO APPEAL?Yes. Any person aggrieved by any order or decision passed under the GST Act(s) has the right to appeal under Section 107. It must be an order or decision passed by an “adjudicating authority”. However, some decisions or orders (as provided for in Section 121) are not appealable.
- WHAT IS THE TIME LIMIT TO FILE APPEAL TO APPELLATE AUTHORITY (AA)?For the aggrieved person, the time limit is fixed as 3 months from the date of communication of order or decision.
- WHETHER THE APPELLATE AUTHORITY HAS ANY POWERS TO CONDONE THE DELAY IN FILING APPEAL?Yes. He can condone a delay of up to one month from the end of the prescribed period of 3 months for filing the appeal, provided there is “sufficient cause” as laid down in section 107(4).
- WHETHER THE APPELLATE AUTHORITY HAS ANY POWERS TO ALLOW ADDITIONAL GROUNDS NOT SPECIFIED IN THE APPEAL MEMO?Yes. He has the powers to allow additional grounds if he is satisfied that the omission was not wilful or unreasonable.
- WHAT IS THE AMOUNT OF MANDATORY PRE-DEPOSIT WHICH SHOULD BE MADE ALONG WITH EVERY APPEAL BEFORE APPELLATE AUTHORITY?The full amount of tax, interest, fine, fee, and penalty arising from the impugned order as is admitted by the appellant and a sum equal to 10% of the remaining amount of tax in dispute arising from the order in relation to which appeal has been filed. On making the payment of pre-deposit as above, the recovery of the balance amount shall be deemed to be stayed, in terms of section 107(7).

