In such cases, it shall be deemed that no advance ruling can be issued in respect of the question under the appeal or reference. This provision leads to a dead-end and renders the mechanism of advance ruling useless in questions where the members of AAAR are divided. However, the applicant may escalate the issue by […]
Read allNo further appeal mechanism has been provided in GST Law. However, the applicant may prefer writ before the jurisdictional High Court.
Read allThe appeal is required to be filed within a period of 30 days from the date on which the ruling sought to be appealed against is communicated to the concerned officer, the jurisdictional officer, and the applicant. This means that the period of 30 days shall be counted from the latest date on which the […]
Read allYes. 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.
Read allFor the aggrieved person, the time limit is fixed as 3 months from the date of communication of order or decision.
Read allYes. 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).
Read allYes. He has the powers to allow additional grounds if he is satisfied that the omission was not wilful or unreasonable.
Read allThe 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, […]
Read allThe principle of unjust enrichment would be applicable in all cases of refund except in the following cases:- 1. Refund of tax paid on zero-rated supplies of goods or services or both or on inputs or input services used in making such zero-rated supplies 2. Unutilized input tax credit in respect of (i) zero-rated supplies […]
Read allIn case of any claim of refund to a registered person on account of zero-rated supplies of goods or services or both (other than registered persons as may be notified), 90% refund may be granted on a provisional basis before verification subject to such conditions and restrictions as prescribed in Refund rules in accordance with […]
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