What is the Process Of Appeals Under GST?


    Under the GST regime, taxpayers have the right to appeal against any decision made by the GST authorities. The process of appeals under GST allows taxpayers to challenge the decisions made by the GST authorities, including assessments, orders, and demands. The GST laws and regulations govern the appeals process and involve filing an appeal with the appropriate appellate authority. The appeals process can be a lengthy and complex procedure, involving the submission of various documents and evidence to support the appeal. It is essential for taxpayers to understand the process of appeals under GST to ensure that they can exercise their rights and challenge any incorrect decisions made by the GST authorities.

    What is an Appeal?

    Any legal appeal is an attempt to have a lower court’s judgement overturned in a higher court. When there are any legal difficulties, appeals are made.

    Disputes under GST

    Any law, including tax laws, imposes obligations. These requirements often fall into one of two categories: tax-related or procedure-related. The tax officer confirms that the taxpayer has complied with these requirements (through an audit, anti-evasion, examination etc.). Situations of genuine or perceived non-compliance do occur occasionally. A disagreement develops and must be settled if there is a persistent difference of opinion. A departmental official resolves this dispute initially by a quasi-judicial process resulting in the issuance of an initial order known by several titles, including assessment, adjudication, order-in-original, etc.

    The GST Act excludes the Board, the First Appellate Authority, and the Appellate Tribunal from the definition of “adjudicating authority,” which is the authority to issue any order or decision under this Act. Any decision or order made pursuant to the Act is, thus, in a sense, an “adjudication.” Examples include the imposition of a fine, the cancellation of registration, using best judgement evaluate a refund claimed, and more.

    What are the Steps of Appeal under GST?

    Appeal levelOrders passed byAppeal to Sections of Act
    1stAdjudicating AuthorityFirst Appellate Authority107
    2ndFirst Appellate AuthorityAppellate Tribunal109,110
    3rdAppellate TribunalHigh Court111-116
    4thHigh CourtSupreme Court117-118

    Norms for General GST Appeals

    All appeals must be filed using the appropriate forms and fees. The Fee will be equal to the amount of tax, interest, fines, penalties, and other costs related to the contested order, as the appellant acknowledges, plus 10% of the amount in dispute. Fees are not charged in circumstances when an officer or the Commissioner of GST appeals.

    Can a Legal Counsel Appear in Court?

    Unless compelled by the Act, any individual required to attend before a GST Officer, First Appellate Authority, or Appellate Tribunal may designate an authorised representative to appear on their behalf. A legitimate representative may be:

    1. A relative
    2. A regular employee
    3. A lawyer working in any Indian court
    4. Anyone with a current certificate of practice is a chartered accountant, cost accountant, or company secretary.
    5. A retired officer with a minimum Group-B gazetted officer rank from the Tax Department of any State Government or the Excise Department
    6. Whoever prepares tax returns

    Retired officers are not permitted to present in place of the individual in question within a year of their retirement.

    Circumstances under Which an Appeal Cannot be Filed

    To control the appeals process and save unnecessary legal costs, the Board or the State Government may set monetary limits for appeals by the GST officer at the Council’s advice. The following decisions made by a GST officer cannot be appealed:

    1. A directive to switch the officer handling the case’s proceedings;
    2. An order to seize or keep records, such as books of accounts;
    3. An order authorising enforcement of the Act; or
    4. An order authorising the instalment payment of taxes and other amounts.

    Anyone who disagrees with a decision or order made against him under the GST may appeal it to the First Appellate Authority. If they disagree with the First Appellate Authority’s ruling, they may file an appeal with the National Appellate Tribunal, the High Court, and then the Supreme Court.


    The process of appeals under GST is an important mechanism for taxpayers to challenge any incorrect decisions made by the GST authorities in India. The appeals process is governed by GST laws and regulations and involves filing an appeal with the appropriate authority. Taxpayers must understand the appeals process and provide relevant evidence and documents to support their appeal. The appeals process can be complex and lengthy, and it is advisable to seek professional assistance when filing an appeal. By understanding and utilizing the process of appeals under GST, taxpayers can ensure that their rights are protected and contribute to the overall efficiency and transparency of the GST system in India.

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