GST APPEAL

• Any aggrieved assessee under Sec 107(1);
• Department under Sec 107(2).

• Appeal by other person:- Within 3 months from the date of communication of the said decision or order
• Appeal by department:- Within 6 months from the date of communication of the said decision or order

Note: Condonation of delay: 1 month in both the cases if there is sufficient cause.

• Form GST APL-01 (For Assessee)
• Form GST APL-03 (For Department)

Appellate authority has to hear and decide the appeal wherever possible, within a period of 1 year from the date of filing. If issuance of order is stayed by an order of a court or Tribunal, the period of such stay shall be excluded in computing the period of one year.

A taxpayer can appoint an Authorized Representative to appear before appellate authorities on his behalf. Howsoever, the taxpayer needs to personally appear if it is required by the law.
An Authorized Representative may include the following person:

1. Relative of the taxpayer
2. Any employee
3. Lawyer of the taxpayer
4. CA (Chartered Accountant), CS (Company Secretary) OR CWA (Cost and Work Accountant) having a valid certificate of practice
5. Any ex-gazetted officer of the tax department or Excise department. However, it shall be noted that the retired officer cannot appear on behalf of the taxpayer within 1 year from the date of his/her retirement.