I. First Appeal – Appeal to Appellate Authority (Section 107)

1. An appeal can be filed against any decision or order passed under the Central Goods and Services Tax Act (CGST) or the State Goods and Services Tax Act (SGST) or the Union Territory Goods and Services Tax Act (UTGST) to Appellate Authority. [Section 107(1)].
2. Appellate Authority for Advance Ruling constituted under the provisions of a respective SGST or UTGST as the case may be shall be the Appellate Authority deemed to be the Appellate Authority in respect of that State or Union Territory. [Section 99].
3. Appeal needs to be filed within three months from the date on which the decision or order is communicated to such person. [Section 107(1)].
4. The Commissioner may, by order, direct any subordinate officer to file an appeal against any decision or order passed under the Acts within a period of six months from the date of communication of the said decision or order for the determination of such points arising out of the said decision or order as may be specified by the Commissioner in his order. [Section 107(2)].
5. The time limit for the filing the appeals within a period of three months under Section 107(1) and six months under Section 107(2) may be extended by a further period of one month on sufficient cause being shown. There is restricted power for condonation of delay.
6. The appeal under Section 107(1) shall be filed electronically under Form GST APL-01. Provisional acknowledgment shall be issued immediately on filing of Form GST APL-01 electronically in filing appeal.
7. A hard copy of the appeal in Form GST APL-01 shall be submitted in triplicate to the Appellate Authority and shall be accompanied by a certified copy of the decision or order appealed against along with the supporting documents within seven days of filing of the appeal electronically.
8. On filing of the hard copy of the appeal in GST APL-01 a final acknowledgement, indicating appeal number shall be issued in Form GST APL-02. The appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number is issued.
9. If the hard copy of the appeal and documents are submitted within seven days from the date of electronic filing Form GST APL-01, the date of filing of the appeal shall be the date of issue of provisional acknowledgment. And where the hard copy of the appeal and documents are submitted after seven days, the date of filing of the appeal shall be the date of submission of documents.
10. The grounds of appeal and the form of verification as contained in Form GST APL-01 shall be signed by electronic signature in the manner specified in Rule 19 of the Registration Rules.
11. No appeal shall be filed to Appellate Authority under Section 107(1), unless following amounts are deposited;-
    1. 100% of the admitted amount of tax, interest, fine, fee and penalty arising from the order; and
    2. a sum equal to ten per cent of the remaining amount of tax in dispute arising from the said order.
12. On payment of the 100% of the admitted amount and the 10% of the disputed tax amount, recovery proceedings for the balance amount shall be deemed to be stayed.
13. The Application as per the direction of the Commissioner under Section 107(2) shall be filed electronically in Form GST APL-03. A hard copy of the application in Form GST APL-03 shall be submitted in triplicate to the Appellate Authority and shall be accompanied by a certified copy of the decision or order appealed against along with the supporting documents within seven days of filing the application under sub-rule (1) and an appeal number shall be generated by the Appellate Authority or an officer authorised by him in this behalf.
14. The Appellate Authority may, if sufficient cause is shown at any stage of hearing of an appeal, grant time or adjourn the hearing. However, no such adjournment shall be granted for more than three times to either party to appeal.
15. The Appellate Authority may allow an appellant to add any additional ground of appeal, if it is satisfied that the omission of that ground from the grounds of appeal was not wilful or unreasonable.
16. The Appellate Authority can pass an order confirming, modifying or annulling the decision or order appealed against but cannot pass an order remanding the case back to the adjudicating authority. However, Appellate Authority can not pass any order for enhancing the demand or reducing the refund or ITC credit without granting the opportunity of hearing to the appellant.
17. The Appellate Authority shall pass the order in writing stating the points for determination, the decision thereon and the reasons for such decision. Along with the order, the Appellate Authority shall issue a summary of the order in Form GST APL-04 clearly indicating the final amount of demand confirmed
18. The Appellate Authority shall as far as possible hear and decide every appeal within a period of one year from the date on which it is filed. The period of stay on issuance of order by a Court shall be excluded in computing the period of one year.

II. Second Appeal – Appeal to Appellate Tribunal (Section 112)

1. An Appeal can be preferred against the order of the Appellate Authority under Section 107 or Revision Authority under Section 108 to Appellate Tribunal.
2. The appeal to the Appellate Tribunal shall be preferred within three months from the date of communication of the order against which the appeal is preferred.
3. The Commissioner of Goods and Services Tax Act may appeal to the Appellate Tribunal against such order within three months from the date on which the order sought to be appealed against is communicated to the person preferring the appeal.
4. Where the order passed by the Appellate Authority under Section 107 or the order passed by the Revision Authority under Section 108 involves issue relating to Place of Supply, then the appeal shall be filed before The National Bench or Regional Benches of the Appellate Tribunal. [Section 109(5)]
5. Where the order passed by the Appellate Authority under Section 107 or the order passed by the Revision Authority under Section 108 involves issues other than place of supply covered by Section 109(5), then the Appeal shall be preferred to The State Bench or Area Benches. [Section 109(7)]
6. The Appellate Tribunal has power to refuse the admission of appeal if the total demand involved in the order does not exceed fifty thousand rupees.
7. The Commissioner may, by order, direct any officer subordinate to him to apply to the Appellate Tribunal against the order of the Appellate Authority or Revision Authority. The said application shall be made within a period of six months from the date on which the said order has been passed for determination of such points arising out of the said order as may be specified by the Commissioner in his order.
8. When an appeal is filed to Appellate Tribunal, the respondent party against whom the appeal has been filed may file a memorandum of cross-objections within forty-five days from the receipt of notice.
9. The Appellate Tribunal may admit an appeal within a further period of three months after the expiry of the time limit of three months on sufficient cause being shown for not presenting the appeal in time. Similarly, the Appellate Tribunal may permit the filing of a memorandum of cross-objections within further period of forty-five days after the expiry of the initial period of forty-five days on sufficient cause being shown.
10. An Appeal to the Appellate Tribunal shall be filed electronically in Form GST APL – 05. Immediately on filing the electronic appeal, provisional acknowledgement shall be given.
11. On filing of the hard copy of the appeal in GST APL-05 along with supporting documents in quintuplicate, a final acknowledgement, indicating appeal number shall be issued in Form GST APL-02. The appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number is issued.
12. If the hard copy of the appeal and documents are submitted within seven days from the date of electronic filing Form GST APL-05, the date of filing of the appeal shall be the date of issue of provisional acknowledgement. And where the hard copy of the appeal and documents are submitted after seven days, the date of filing of the appeal shall be the date of submission of documents.
13. No appeal filed to Appellate Tribunal shall be admitted unless following payments are made:
    1. 100% of the admitted amount of tax, interest, fine, fee and penalty arising from the impugned order; and
    2. a sum equal to twenty per cent of the remaining amount of tax in dispute over and above the ten per cent already submitted at the time of filing the appeal to Appellate Authority under Section 107(6).
14. Where the appellant has paid the amount as above, the recovery proceedings for the balance amount shall be deemed to be stayed till the disposal of the appeal.
15. The Application as per the direction of the Commissioner under Section 112(3) shall be filed electronically in Form GST APL-07. A hard copy of the application in Form GST APL-07 shall be submitted in quintuplicate to the Registrar of Appellate Tribunal and shall be accompanied by a certified copy of the decision or order appealed against along with the supporting documents within seven days of filing the application under sub-rule (1) and an appeal number shall be generated by the Registrar or an officer authorised by him in this behalf.
16. The memorandum of cross-objections to the Appellate Tribunal under sub-
    section (5) of section 112 of the Act shall be filed in quintuplicate to the Registrar in Form GST APL-06.
17. The grounds of appeal as contained in Form GST APL-05 and the memorandum of cross objection as contained in Form GST APL-06 shall be signed and verified digitally in the manner specified in Rule 19 of the Registration Rules.
18. The Appellate Tribunal may, if sufficient cause is shown at any stage of hearing of an appeal, grant time or adjourn the hearing. However, no such adjournment shall be granted for more than three times to either party to appeal.
19. The Appellate Tribunal may allow an appellant to add any additional ground of appeal, if it is satisfied that the omission of that ground from the grounds of appeal was not wilful or unreasonable.
20. The Appellate Tribunal can pass an order confirming, modifying or annulling the decision or order appealed against. The Appellate Tribunal can also remand the case back to the Appellate Authority or the Revision Authority or to Original Authority for fresh adjudication or decision after taking additional evidence, if necessary.
21. After the Appellate Tribunal passes the order, the jurisdictional officer shall issue a statement in Form GST APL-04 clearly indicating the final amount of demand confirmed by the Appellate Tribunal.
22. The Appellate Authority shall as far as possible hear and decide every appeal within a period of one year from the date on which it is filed. The period of stay on issuance of order by a Court shall be excluded in computing the period of one year.

III. Appeal to High Court (Section 117)

1. Any person aggrieved by any order passed by the State Bench or Area Benches of the Appellate Tribunal may file an appeal to the High Court and the High Court may admit such appeal, if it is satisfied that the case involves a substantial question of law. [Section 117 (1)]
2. The Appeal to High Court shall be filed in Form GST APL-08 within a period of one hundred and eighty days from the date on which the order appealed against is received by the aggrieved person.
3. The High Court may entertain the appeal after the expiry of one hundred and eighty days for sufficient cause shown for not filing the appeal in time.
4. The grounds of appeal to High Court as contained in Form GST APL-08 shall be signed and verified digitally in the manner specified in Rule 19 of the Registration Rules.
5. The sums due to the Government as a result of an order passed by State Bench or Area Benches of the Appellate Tribunal under sub-section (1) of Section 113 shall be payable in accordance with the order so passed. No stay shall be granted on the said demand confirmed by the Appellate Tribunal.
6. Where the High Court is satisfied that a substantial question of law is involved in any case, it shall formulate that question and the appeal shall be heard only on the question so formulated, and the respondents shall, at the hearing of the appeal, be allowed to argue that the case does not involve such question.
7. The High Court shall not be precluded from hearing the appeal on any other substantial question of law not formulated by it, if it is satisfied that the case involves such question.

IV. Appeal to Supreme Court (Section 118)

1. An Appeal shall lie to the Supreme Court under following two circumstances: [Section 118(1)]
   1. from any order passed by the National Bench or Regional Benches of the Appellate Tribunal; or
   2. from any judgment or order passed by the High Court in an appeal made under section 117.
2. The sums due to the Government as a result of an order passed by National or Regional Benches of the Appellate Tribunal under sub-section (1) of Section 113 or an order passed by the High Court under section 117 shall be payable in accordance with the order so passed. No stay shall be granted on the said demand confirmed by the Appellate Tribunal.
3. The provisions of the Code of Civil Procedure, 1908, relating to appeals to the Supreme Court shall, so far as may be, apply in the case of appeals under this section as they apply in the case of appeals from decrees of a High Court.

V. Appeal from Order of Advance Ruling Authority (Section 100)

1. Any person aggrieved by any advance ruling pronounced under sub-section (4) of Section 98, may appeal to the Appellate Authority.
2. Every appeal under this section shall be filed within a period of thirty days from the date on which the ruling sought to be appealed against is communicated to the concerned officer, the jurisdictional officer and the applicant.
3. The Appellate Authority shall allow the Appeal presented beyond thirty days if filed within a further period of thirty days for a sufficient cause to be shown.
4. The appeal shall be filed in Form GST
   ARA-2 and shall be accompanied by a fee of ten thousand rupees.
5. The Appeal shall be verified in the same manner as prescribed in Rule 19 of the Registration Rules.

Summary of Appeal Provisions