Tax notices + litigation · GST Notice
GST Appeal: to Appellate Authority and GST Tribunal
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Facts
GST Appeal Ladder: 1. Appellate Authority (Sec 107): First appeal against Adjudicating Authority order. File Form GST APL-01 within 3 months. Pre-deposit: 25% of disputed amount. Timeline: 1-2 years. 2. GST Appellate Tribunal (GSTAT) (Sec 112): Second appeal. File within 3 months of Appellate Authority order. Pre-deposit: 20% + what you paid below. Timeline: 3-5 years. 3.
Provisions and law
- CGST Act 2017, Sec 107 (Appellate Authority), Sec 112 (GSTAT), Sec 117 (High Court)
Analysis
High Court (Sec 117): On substantial questions of law only. Note: GSTAT was notified and began operations in 2024, cases pending for years can now move. If you have old GST disputes at Appellate Authority, check if GSTAT is now accepting your matter.
Conclusion
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