What if the applicant is aggrieved with the decision of the AAAR?
No further appeal mechanism has been provided in GST Law. However, the applicant may prefer writ before the jurisdictional High Court.
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What is the procedure on receipt of application by the AAR?
On receipt of the application, the AAR shall cause a copy thereof to be forwarded to the concerned officer and, if necessary call upon him to furnish the relevant records. 1. After examining the application and the records called for and after hearing the applicant or his authorized representative and the concerned officer or his […]
Read allWhat if the members of the AAAR also happen to differ on any point or points referred to in appeal or reference?
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 allWHAT 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, […]
Read allWHETHER 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.
Read allWHETHER 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).
Read allWHAT 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.
Read allWHETHER 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.
Read allWhether refund can be made before verification of documents?
In 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 […]
Read allIs principle of unjust enrichment applicable in case of refund on exports?
The 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 […]
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