Page 18 - Chap22 Appeals & Revision

P. 18

Yes, as per section 118 of CGST Act, Anirudh Ltd. can ﬁle another appeal directly before the
(iii)
Supreme Court against the decision of the Principal Bench of the Tribunal.
(iv) No, there will be no interest liability on Anirudh Ltd. if it loses at all levels.
A registered person who has paid IGST on a transaction considering it to be an inter-State supply
which is subsequently held to be an intra-State supply is not required to pay any interest on CGST

& SGST payable because there is no shortfall of overall tax amount.

CCP 22.10.21.00

Answer the following questions independently:-
1. State the orders against which an appeal can be ﬁled before the Appellate Tribunal.
2. What is the time limit for ﬁling an appeal before the Appellate Tribunal?
3. Whether other party could ﬁle cross objections against the appeal preferred by the assessee or by
the department u/s 112? What is the time limit & manner of ﬁling the same?
4. Whether there is any requirement to pay fees for ﬁling appeal or application before the Tribunal?
5. Whether the Tribunal can rectify the orders passed by it? If yes, mention the time limit to rectify.
Answer :

(1) Appeal can be ﬁled before the Appellate Tribunal by the aggrieved person against the orders passed

by the Appellate Authority or the Revisional Authority.
(2) Ü As per section 112 of CGST Act, an appeal can be ﬁled before the Appellate Tribunal (AT) within 3
months from the date on which the order sought to be appealed against is communicated to the
person preferring the appeal.
Ü The Tribunal can condone the delay of up to 3 months beyond the speciﬁed time period of 3

months, if it is satisﬁed that there was sufﬁcient cause for the delay.

Ü Yes, as per section 112 of CGST Act, on receipt of notice that an appeal is ﬁled with the Appellate
(3)
Tribunal (AT), the party against whom the appeal/application is preferred may ﬁle a

Memorandum of Cross Objections electronically in prescribed form (APL-06) against any
part of the order appealed against within 45 days of the receipt of notice.
Ü It may be ﬁled manually in APL-06, only if Registrar allows the same by issuing a special or
general order to that effect, subject to such conditions & restrictions as speciﬁed in said order.
Ü AT can condone the delay in ﬁling of memorandum of cross-objections upto 45 days beyond the

45 days speciﬁed above, if it is satisﬁed that there was a sufﬁcient cause for such delay.

(4) Ü Yes, the fees for ﬁling of appeal or restoration of appeal shall be ₹ 1,000 for every ₹ 1,00,000 of
tax or ITC involved or the difference in tax or ITC involved or the amount of ﬁne, fee or penalty
determined in the order appealed against.
Ü It shall be maximum of ₹25000 & a minimum of ₹5000.

Ü However, fees for ﬁling of an appeal for an order not involving any demand of tax, interest, ﬁne,
fee or penalty shall be ₹5000.
Ü There shall be no fee for application made before Appellate Tribunal for rectiﬁcation of errors.

(5) Ü Yes, as per section 113(3) of CGST Act, the Tribunal may amend any order passed by it to rectify
any error apparent on the face of the record within 3 months from the date of the order.

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