Page 17 - Chap22 Appeals & Revision

10. Combined Questions
CCP 22.10.19.00

Mr. A had filed an appeal before the Appellate Tribunal against an order of the Appellate Authority
where the issue involved relates to place of supply. The order of Appellate Tribunal is also in favour
of the Department. Mr. A now wants to file an appeal against the decision of the Appellate Authority
as he feels the stand taken by him is correct.

You are required to advise him suitably with regard to filing of an appeal before the appellate forum
higher than the Appellate Tribunal. [CA Final May 23 Exam] [Study Mat] [CA Final MTP April 24]
Answer :
Legal Provision:-

Ü As per section 109(5) of CGST Act, 2017, only the Principal Bench of the Tribunal can decide appeals
where one of the issues involved relates to the place of supply.
Ü Further, as per section 118, appeal against orders passed by the Principal Bench of the Tribunal lies to the
Supreme Court and not High Court.
Discussion & Conclusion:-

Ü In given case, since the issue involved in Mr. A's case relates to place of supply, the appeal in his case
would have been decided by the Principal Bench of the Tribunal.
Ü Thus, Mr. A will have to file an appeal with the Supreme Court and not with the High Court.

CCP 22.10.20.00

Anirudh Ltd. is registered in Telangana and paid IGST on a transaction considering the same to be
inter-State supply on the basis that the customer is situated in Delhi. However, GST authorities
have raised a dispute and have issued a show cause notice that since the services are rendered within
Telangana, it is an intra-State supply leviable to CGST and SGST. Anirudh Ltd. has lost the case

before the proper officer and also in first appeal before the Departmental Appellate Authority.
Advise Anirudh Ltd. regarding the following:-
(i) Can Anirudh Ltd. file an appeal against the order of the first Appellate Authority? If yes, before
which forum can Anirudh Ltd. file the said appeal?

(ii) Once a valid appeal is filed by Anirudh Ltd. before the appropriate forum, can the authorities
insist Anirudh Ltd. to deposit the CGST and SGST which the authorities are claiming that
Anirudh Ltd. ought to have paid but has not paid.
(iii) If Anirudh Ltd. loses at the 2nd appellate stage as well, is there any other Statutory forum

available for Anirudh Ltd. to file another appeal? If yes, before which forum?
(iv) Assuming Anirudh Ltd. loses at all levels, would there be any interest liability on Anirudh Ltd.?
[CA Final Jan 2021 Exam]
Answer:-
Yes, as per section 112 of CGST Act, Anirudh Ltd. can file an appeal against the order of the first
(i)
Appellate Authority to the Appellate Tribunal. Principal Bench of the Tribunal will have
jurisdiction to hear the appeal as place of supply is one of the issues in dispute.

(ii) No, as per section 112 of CGST Act, Authority can't insist, because once a valid appeal is filed i.e.,

on payment of requisite pre-deposit, the recovery proceedings for the balance amount of the
demand in dispute gets stayed till the disposal of appeal.

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