Page 282 - CA Final GST

Badlani Classes

Chapter XVIII [Sections 107 to 121] of the CGST Act supplemented with Chapter XIII
[Rule 108 to 116] of the CGST Rules prescribe the provisions relating to appeals and
revision. State GST laws also prescribed identical provision relating to appeals.

2- What do you mean by: (i) Appellate Authority ;(ii) Appellate Tribunal; (iii)
Authorized representative.

The relevant definitions are as under-
1- “Appellate Authority” means an authority appointed or authorized to hear appeals as referred to in
section 107 [Section 2(8) ]

2- “Appellate Tribunal” means the Goods and Services Tax Appellate Tribunal constituted under
Section 109. [ Section 2(9)]

3- “Authorized representative” means the representative as referred to in Section 116. [Section 2(15)]
Brief chart showing Appellate Mechanism under GST:
Descrip Appellate Revisional Appellate High Court Supreme Court

tion Authority Authority Tribunal
Section 107 108 112 117 118

Appeal Order of Suo motu Against order of: Order of State/ Order of National /
can be Adjudicating revision (a) Appellate Area bench of Regional bench of
filed Authority Authority or Tribunal (if case Tribunal and against

against (b) Revisional involves order of HC if HC
Authority substantial certifies fit case for
question of law) appeal to SC

Depart Department Not Department can order of State / Order of national /
mental an file Applicable file appeal on Area bench of Regional bench of
Appeal appeal after review by Tribunal ( if case Tribunal and against

review by commissioner involves order of HC if HC
Commission substantial certifies fir case for

er question of law) appeal to SC
Place of Appealable Revision National No Yes
supply power /Regional bench

matters extends of Tribunal can
hear

Other appealable Revision State / Area Yes Yes
matters power bench of
Page281
extends Tribunal can
hear

Central Goods & Services Tax Act, 2017