Appeals, Review and Revision in GST
- 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?
- (only for SGST law) What is the provision relating to pre-deposit before filing appeal to file appeal to First Appellate Authority under SGST?
- (only for SGST law) What is the meaning of “serious case”?
- Can the Commissioner of SGST revise any order passed under the Act by his subordinates?
- Can the Commissioner of SGST order for staying of operation of any order passed by his subordinates pending such revision?
- Are there any fetters to the powers of Commissioner under SGST to revise orders of subordinates?
- When the Tribunal is having powers to refuse to admit the appeal?
- What is the time limit within which appeal has to be filed before the Tribunal?
- Can the Tribunal condone delay in filing appeal before it beyond the period of 3 months? If so till what time?
- What is the time limit for filing memorandum of cross objections before Tribunal?
- Bring out the differences in appeal (to Tribunal) provisions under CGST & SGST?
- Whether interest becomes payable on refund of pre-deposit amount?
- An appeal from the order of Tribunal lies to which forum?
- What is the time limit for filing an appeal before the High Court?