Page 283 - CA Final GST

Badlani Classes

Appeal Nil Not `1,000 per lakh - -
Fee applicable of tax or ITC
subject to

maximum of
`25,000

Time 3 months + 1 Power 3 months + 3 within 180 days + As per Code of Civil
limit to month exercisable month extension condo nation of procedure 1908

file extension only after 3 delay without
appeal months but time limit
within 3

years from
date of order
[if no appeal

filed]
Pre- 100% of Not 100% of All tax dues is all tax dues is

deposit admitted due applicable admitted due required to be required to be
[mandat (with (with interest / deposited deposited
ory] interest/ penalty ) +

penalty ) + Additional 20%
10% of of disputed tax

disputed tax (before interest/
(before penalty)
interest/

penalty)
If Deposit Not Pre-deposit Sums to be Sums to be refunded

assessee refunded applicable refunded with refunded
wins with interest interest

3- Explain the provisions relating to Appeals to Appellate Authority under CGST
Act, 2017.
Appeals to Appellate Authority [Section 107]: The relevant provisions are discussed as

under-
(A) Appeal to Appellate Authority by the Aggrieved Person:
(i) Orders appealable to Appellate Authority [Section 107(1) read with Rule
Page282
109A of CGST Rules, 2017]

Central Goods & Services Tax Act, 2017