GST
When the department appeals against your favourable order
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Facts
The department can review an order and file an appeal through its officer within six months of the order under Sec 107(2). You will get a notice and a chance to reply.
Provisions and law
- Sec 107(2), CGST Act 2017Commissioner may examine an order and direct an appeal within six months of communication
- Sec 107(8), CGST Act 2017Appellate Authority hears both sides
Analysis
Example: the adjudicating officer dropped a Rs 5 lakh demand; four months later, the Commissioner directs an appeal. You receive notice and should file a reply defending the original order with all evidence. No pre-deposit applies to you since you are the respondent.
Conclusion
- Check notices on the portal for department appeals
- Read the department's grounds
- File a reply with evidence defending the order
- Attend the hearing
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First appeal
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