GST
Appealing a fake ITC demand order
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Facts
An appeal lies to the Appellate Authority within three months of the order, with a pre-deposit of the admitted amount plus 10 percent of the disputed tax, subject to caps.
Provisions and law
- Sec 107(1), CGST Act 2017An appeal against an order lies to the Appellate Authority within three months of the order being communicated.
- Sec 107(6), CGST Act 2017An appeal needs a pre-deposit of the admitted amount plus 10 percent of the disputed tax, subject to caps.
Analysis
Download the DRC-07 summary and the order. For a ₹20 lakh disputed tax demand, the pre-deposit is ₹2 lakh. Grounds should cover merits, evidence ignored, denial of cross-examination and limitation. Filing the appeal with pre-deposit stays recovery of the balance.
Conclusion
- Download the order and DRC-07.
- Compute the 10 percent pre-deposit.
- Draft grounds covering facts, law and procedure.
- File APL-01 online with pre-deposit within three months.
A Savvy can do this for you
Reply to fake ITC notice when a supplier is found non-existent, Sec 16(2)(c)
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