How to file appeal against order issued in GST DRC 07 Appeal to Appellate Authority 90 day/120 days

Summary

In this video, the host, Seeni Jain, walks through the detailed process of filing an appeal against an assessment order related to GST tax demand. The tutorial covers key steps such as filing an appeal, attaching necessary documents, understanding appeal grounds, and handling late filing with genuine reasons. Jain explains how to properly calculate and deposit the disputed tax amount, ensure proper documentation (e.g., Statement of Facts, Grounds of Appeal), and references legal sections and case laws to strengthen the appeal. The video also highlights the importance of timely filing and managing deadlines for GST-related cases.

Takeaways

• 😀 The process of filing an appeal after receiving an assessment order is outlined clearly, requiring a Statement of Facts and Grounds of Appeal to be included.
• 😀 The appeal should be filed within 90 days of the assessment order, but a one-month extension is possible if there are genuine reasons for delay.
• 😀 In some cases, appeals may be accepted even if they are filed beyond 120 days, based on judgments from various appellate courts.
• 😀 The assessment order discussed in the video involves a significant demand of ₹1.77 crore (including tax, interest, and penalty).
• 😀 It is important to pay the disputed tax amount (only the tax, not interest or penalty) at least 10% when filing an appeal.
• 😀 A detailed step-by-step guide is provided on how to file an appeal through the portal, starting with logging in, selecting the appropriate dispute category, and entering the assessment order number.
• 😀 Relevant documents, including the payment receipt, Statement of Facts, Grounds of Appeal, and any delay-related evidence, must be attached when filing the appeal.
• 😀 Specific draft templates for various types of appeals (e.g., fake ITC claims, mismatch cases) are available to assist in the appeal process.
• 😀 The appeal should include detailed explanations of the facts and grounds, citing relevant sections of the law and previous court judgments where applicable.
• 😀 The final step in the appeal filing process involves submitting the application and attachments, obtaining an acknowledgment receipt, and ensuring all documents are submitted to the relevant authorities.

Q & A

What is the main purpose of the video?

The main purpose of the video is to guide viewers through the process of filing an appeal against an assessment order, including the steps required, necessary documents, and the associated legal procedures.

What is the importance of filing an appeal within 90 days?

Filing an appeal within 90 days is crucial because it is the standard time limit for submitting an appeal after an assessment order is passed. If missed, the taxpayer can file a condonation application within an additional 30 days (total 120 days).

What should be included in the Statement of Facts and Grounds of Appeal?

The Statement of Facts should summarize the key facts of the case, while the Grounds of Appeal should present the legal basis for the appeal, outlining any violations or incorrect applications of the law in the original assessment.

What happens if the appeal filing deadline is missed?

If the appeal deadline is missed, the taxpayer can apply for condonation by providing valid reasons for the delay. If accepted, the appeal can still be filed beyond the initial 90 days, up to 120 days.

What is the role of the payment of disputed amounts in the appeal process?

The taxpayer must pay 10% of the disputed tax amount when filing an appeal. This is a mandatory requirement, and the payment should only include the tax amount, excluding interest or penalties.

What are the types of documents required for filing the appeal?

The required documents include the Appeal Form (APL 01), the Statement of Facts, the Grounds of Appeal, payment receipts, and any relevant documents supporting the taxpayer's case, such as proof of delayed filing or other justifications.

How does the draft for an appeal differ based on the type of issue?

The draft for an appeal varies depending on the nature of the dispute, such as false ITC claims, mismatch of figures, or penalties imposed. Each type of issue requires different legal arguments and documentation.

Why is it important to attach supporting documents when filing an appeal?

Attaching supporting documents is essential to validate the appeal, demonstrate compliance with procedural requirements, and provide evidence for the grounds raised in the appeal. Failure to attach necessary documents may result in the rejection of the appeal.

What should a taxpayer do if they disagree with the penalty imposed in the assessment order?

If a taxpayer disagrees with the penalty imposed in the assessment order, they should include this as a part of the Grounds of Appeal, providing legal reasons and relevant case law to contest the penalty under sections such as Section 74.

What legal sections and case laws should be cited in an appeal for a GST-related case?

In a GST-related appeal, legal sections such as Section 74 (regarding false claims or fraud) and Section 16 (dealing with input tax credit) should be cited. Relevant case laws from the Supreme Court and High Courts should also be included to support the appeal.