The Goods and Services Tax (GST) law provides an advisory time limit of one year from the date of filing an appeal for the Appellate Authority (AA) to decide on the appeal. This timeline is crucial for taxpayers seeking relief from decisions passed by tax authorities.
Key Points to Know:-
Time Limit: The Appellate Authority should ideally decide on an appeal within one year from the date of filing as per section 107(13) of the Act ibid.
Exclusions: If the order is stayed by a court or tribunal, the period of stay is excluded from the one-year timeline.
Importance of Timely Decision: A timely decision ensures that taxpayers receive clarity on their appeal and can plan their next steps accordingly .
Process of Appeal:-
To file an appeal, taxpayers must follow these steps:
Filing of Appeal: Submit the appeal in Form GST APL-01, along with relevant documents, within three months from the date of communication of the disputed order. Further , one month of delay in filing appeal can be condoned by the Appellate Authority , if there are sufficient reasons for delay in filing appeal .
Provisional Acknowledgement: A provisional acknowledgement is immediately generated online , followed by a final acknowledgement with an appeal number in APL 02.
Payment of Pre-deposit: Pay a minimum of 10% of the disputed tax amount as a pre-deposit along with the filing of appeal is required to be paid as a condition precedent.
Consequences of Delay in deciding the appeal :-
If the Appellate Authority fails to decide on an appeal within the stipulated timeframe, it may lead to:
Uncertainty: Taxpayers may face uncertainty regarding the outcome of their appeal.
Further Litigation: Delayed decisions may prompt taxpayers to approach higher authorities, such as the Appellate Tribunal or courts.
Blocking of Funds :- The pre deposit amount of the taxpayers are blocked till the final outcome of the appeal.
Points to be followed by the tax payers :-
To ensure a smooth appeal process, taxpayers should:
File Appeals Timely: Submit appeals within the specified timeframe to avoid delays.
Provide Complete Documentation: Ensure all required documents are attached to the appeal to avoid rejection or delays.
Monitor Appeal Status: Regularly check the appeal status to stay informed about the progress .
Conclusion :-
It would be in the interest of the tax payers that the appeals are disposed up within the given time period as given in the section itself as the word used is shall which should be treated as directory in nature for the smooth functioning of the appellate process and without causing any delay and undue hardship to the tax payers. As justice delayed is justice denied.
From :-Advocate Ankit Dhiman (Punjab & Haryana High Court)
Contact -97801-67725
Email – adv.ankit@hotmail.com
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