CBIC Prescribes Timelimit for Appeals at GST Appellate Tribunal

The Central Board of Indirect Taxes and Customs (CBIC) issued a clarification on the appeal concerning non-constitution of the GST Appellate Tribunal. The questions raised in the field development regarding the correct procedure to be followed in the absence of an appellate tribunal for an appellate under section 112 of the Central Goods and Services Tax Act, 2017.

The CBIC said that, in the exercise of its powers conferred by section 168(1) of the CGST Act, the Commission, to clarify the issue and ensure uniformity in the implementation of the law provisions across field formations. The appeal against an adjudicating authority shall be filed in compliance with the rules of Section 107 of the CGST Act.

The CBIC also explained that if the order is issued by Deputy or Assistant Commissioner or Superintendent, an appeal must be made to the appealing authority named who will not be an officer below Joint Commissioner’s level. Therefore, where the Additional or Joint Commissioner has passed the order, an appeal must be made to the Commissioner (appeal) named for the same.

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To remove the difficulty in giving effect to the above provision of the Act, the government issued the Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019 dated 03.12.2019, on recommendations of the Council. By the said order, it has been established that the appeal may be made to the tribunal within three months (six months in the case of appeals by the government) from the date on which the President of the State, as the case may be, enters the office of the Appellate Tribunal, whichever is later.

The CBIC also said that, therefore, from the date on which the president or the president of the state enters the office, the specified time limit for making an application to an appeal tribunal would be counted. The appealing authority the state in the preamble that an appeal can be brought before the appealing tribunal whenever it is established within three months from the entry of the President of the State into the office.

The CBIC also ordered that all pending appeals be disposed of immediately by the appeal authorities without waiting for the appeal tribunal to be appointed.

For any clarifications/feedback on the topic, please contact the writer at dvsr.anjaneyulu@cleartax.in