It is defined to mean a case involving a disputed tax liability of not less than Rs. 25 Crores and where the Commissioner of SGST is of the opinion (for reasons to be recorded in writing) that the department has a very good case against the taxpayer.
Articles in this section
- Whether any person aggrieved by any order or decision passed against him has the right to appeal?
- When Commissioner of CGST feels that the order passed is not legal and proper, whether he can revise the order himself?.
- What is the time limit to file appeal to First Appellate Authority?
- Whether this time limit applies even for the departmental appeal/application filed consequent to order of Commissioner of CGST?
- Whether the first appellate authority has any powers to condone the delay in filing appeal?
- Whether the first appellate authority has any powers to allow additional grounds not specified in the appeal memo?
- The order passed by First Appellate Authority has to be communicated to whom?
- What is the amount of mandatory pre-deposit which should be made alongwith every appeal?
- What is the amount in dispute?
- Whether in an appeal the FAA can pass an order enhancing the quantum ofduty/fine/penalty/reduce the amount of refund/ITC from the one passed by the original authority?