GST
Separate appeals for each order or year
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Facts
Each order is appealed separately in its own APL-01, with its own pre-deposit. Orders often cover one financial year each.
Provisions and law
- Sec 107(1), CGST Act 2017Any person aggrieved by an order of an adjudicating authority may appeal to the Appellate Authority within three months of communication
- Sec 107(6), CGST Act 2017Appeal is admitted only on payment of admitted dues in full and 10 percent of disputed tax, subject to a cap
Analysis
Example: demands for FY 2020-21, 2021-22 and 2022-23 of Rs 2 lakh, Rs 3 lakh and Rs 5 lakh mean three appeals with pre-deposits of Rs 20,000, Rs 30,000 and Rs 50,000. Each deadline runs from its own order date. Common grounds can be reused, but evidence must match each year.
Conclusion
- List each order with date and amount
- Compute pre-deposit for each
- Prepare separate grounds and evidence per order
- Track each deadline separately
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