GST
What the Appellate Authority can decide
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Facts
The Appellate Authority can confirm, modify or annul the order. It cannot send the case back to the officer. It can enhance a demand or penalty only after giving you notice and a hearing.
Provisions and law
- Sec 107(11), CGST Act 2017Appellate Authority may confirm, modify or annul the order but cannot refer the case back
- Sec 107(12), CGST Act 2017Order of the Appellate Authority is in writing with reasons
Analysis
This means the first appeal is decided on merits. Example: a Rs 6 lakh demand can be reduced to Rs 2 lakh if part of the ITC is proved, or annulled entirely. If the authority proposes to increase tax or penalty, it must issue a notice first, and you can respond. The final order is issued in APL-04 with a summary.
Conclusion
- Prepare for the full case to be decided on merits
- Put all evidence on record
- Respond to any enhancement notice
- Download the APL-04 order when issued
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First appeal
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