Ch 33 - Appeals before Appellate Tribunal | GST Saral by CA Dhruv Aggarwal PDF Download

 Page 1


CA DHRUV AGRAWAL – National Chairman Taxation Committee-All India Confederation of Small & Micro Industries Association  
 
 
 
 
 
 
 
 
 
 
 
 
CHAPTER 33 - Appeal before Appel l ate Tri bunal 
 
 
 
 
 
 
 
 
 
33.1 Background 
CHAPTER 33 
 
Appeal before Appellate Tribunal 
 
Appeal against order of Appe late Authority or Revisional Authority lies before Appe late Tribunal. Appe late 
Tribunal is a quasi judicial authority. 
 
There will be National Bench and Regional Benches of Appe late Tribunal, which will hear appeals where one 
of the issues involved relates to place of supply [i.e. inter-state transactions]. These will be under supervision 
of President. 
State Bench and Area benches of Appe late Tribunal will hear appeals where issue relating to place of supply 
is not involved i.e. transaction is intra-state. These will be under supervision of State President. 
33.2 Constitution of the Appellate Tribunal 
 
The Central Government shall on the recommendation of the GST Council constitute an Appe late Tribunal 
known as Goods and Services Tax Appe late Tribunal for hearing appeals against the orders passed by 
Appe late Authority or Adjudicating Authority - section 109(1) of CGST Act. 
The  powers  of the  Appe late  Tribunal shall be exercisable  by the  National Bench and  Benches  thereof 
(referred to as "Regional Benches"),  State Bench and Benches thereof (referred to as "Area Benches") - 
section 109(2) of CGST Act. 
33.2-1 National Bench and Regional Benches 
 
The National Bench of the Appe late Tribunal shall be situated at New Delhi which shall be presided over by 
the President and shall consist of one Technical Member (Centre) and one Technical Member (State) - section 
109(3) of CGST Act. 
 
The Government sha l, on the recommendations  of the Council, by notification,  constitute such number of 
Regional Benches as may be required and such Regional Benches shall consist of a Judicial Member, one 
Technical Member (Centre) and one Technical Member (State) - section 109(4) of CGST Act. 
The National Bench or Regional Benches of the Appe late Tribunal shall have jurisdiction to hear appeals 
against the orders passed by the Appe late Authority or the Revisional Authority in the cases where one of the 
issues involved relates to the place of supply - section 109(5) of CGST Act. 
National Bench of Tribunal will be headed by a President, who will distribute, by general or special order,the 
business or transfer cases among Regional Benches - section 109(6) of CGST Act. 
33.2-2 State  Bench and Area Benches 
 
The Government sha l, by notification, specify for each State or Union territory, a Bench of the Appe late 
Tribunal (hereafter in this Chapter, referred to as "State Bench") for exercising the powers of the Appe late 
Tribunal within the concerned State or Union territory - section 109(6) of CGST Act. 
Page 2


CA DHRUV AGRAWAL – National Chairman Taxation Committee-All India Confederation of Small & Micro Industries Association  
 
 
 
 
 
 
 
 
 
 
 
 
CHAPTER 33 - Appeal before Appel l ate Tri bunal 
 
 
 
 
 
 
 
 
 
33.1 Background 
CHAPTER 33 
 
Appeal before Appellate Tribunal 
 
Appeal against order of Appe late Authority or Revisional Authority lies before Appe late Tribunal. Appe late 
Tribunal is a quasi judicial authority. 
 
There will be National Bench and Regional Benches of Appe late Tribunal, which will hear appeals where one 
of the issues involved relates to place of supply [i.e. inter-state transactions]. These will be under supervision 
of President. 
State Bench and Area benches of Appe late Tribunal will hear appeals where issue relating to place of supply 
is not involved i.e. transaction is intra-state. These will be under supervision of State President. 
33.2 Constitution of the Appellate Tribunal 
 
The Central Government shall on the recommendation of the GST Council constitute an Appe late Tribunal 
known as Goods and Services Tax Appe late Tribunal for hearing appeals against the orders passed by 
Appe late Authority or Adjudicating Authority - section 109(1) of CGST Act. 
The  powers  of the  Appe late  Tribunal shall be exercisable  by the  National Bench and  Benches  thereof 
(referred to as "Regional Benches"),  State Bench and Benches thereof (referred to as "Area Benches") - 
section 109(2) of CGST Act. 
33.2-1 National Bench and Regional Benches 
 
The National Bench of the Appe late Tribunal shall be situated at New Delhi which shall be presided over by 
the President and shall consist of one Technical Member (Centre) and one Technical Member (State) - section 
109(3) of CGST Act. 
 
The Government sha l, on the recommendations  of the Council, by notification,  constitute such number of 
Regional Benches as may be required and such Regional Benches shall consist of a Judicial Member, one 
Technical Member (Centre) and one Technical Member (State) - section 109(4) of CGST Act. 
The National Bench or Regional Benches of the Appe late Tribunal shall have jurisdiction to hear appeals 
against the orders passed by the Appe late Authority or the Revisional Authority in the cases where one of the 
issues involved relates to the place of supply - section 109(5) of CGST Act. 
National Bench of Tribunal will be headed by a President, who will distribute, by general or special order,the 
business or transfer cases among Regional Benches - section 109(6) of CGST Act. 
33.2-2 State  Bench and Area Benches 
 
The Government sha l, by notification, specify for each State or Union territory, a Bench of the Appe late 
Tribunal (hereafter in this Chapter, referred to as "State Bench") for exercising the powers of the Appe late 
Tribunal within the concerned State or Union territory - section 109(6) of CGST Act. 
CA DHRUV AGRAWAL – National Chairman Taxation Committee-All India Confederation of Small & Micro Industries Association  
 
 
Within State, number of Area Benches can be constituted on recommendation of GST Council - first proviso 
to section 109(6) of CGST Act. 
 
A State Bench can act as Appe late Tribunal for another State or union Territory - second proviso to section 
109(6) of CGST Act. 
 
The State Bench or Area Benches shall have jurisdiction to hear appeals against the orders passed by the 
Appe late Authority or the Revisional Authority in the cases involving matters other than those referred to in 
section 109 (5) - section 109(7) of CGST Act. 
Each State Bench and Area Benches  of the Appe late Tribunal shall consist of a Judicial Member,  one 
Technical Member (Centre) and one Technical Member (State) and the State Government may desi gnate the 
senior most Judicial Member in a State as the State President - section 109(9) of CGST Act. 
Every State GST Tribunal will be headed by a State President, who will distribute, by general or special 
order,the business or transfer cases among Area Benches - section 109(6) of CGST Act. 
33.2-3 Division Benches 
 
In the absence of a Member in any Bench due to vacancy or otherwise, any appeal may, with the approval of 
the President or, as the case may be, the State President, be heard by a Bench of two Members - section 
107(10) of CGST Act. 
 
Thus appeals can be heard by division bench. There is no specific provision that one of member of bench 
should be a judicial member. 
33.2-4 Single  member bench  where amount involved  is upto  Rs  five lakh  and  question of law not 
involved 
Any appeal where the tax or input tax credit involved or the di fference in tax or input tax credit involved or the 
amount of fine, fee or penalty determined in any order appealed against, does not exceed five lakh rupees and 
which does not involve any question of law may, with the approval of the President and subject to such 
conditions as may be prescribed on the recommendations of the Council, be heard by a bench consisting of a 
single member - proviso to section 107(10) of CGST Act. 
33.2-5 Decision by majority, reference to third member if bench equally divided 
 
If the Members of the National Bench, Regional Benches, State Bench or Area Benches di ffer in opinion on 
any point or points, it shall be decided according to the opinion of the majority, if there is a majority, but if the 
Members are equa ly divided, they shall state the point or points on which they di ffer, and the case shall be 
referred by the President or as the case may be, State President for hearing on such point or points to one or 
more of the other Members of the National Bench, Regional Benches, State Bench or Area Benches and such 
point or points shall be decided according to the opinion of the majority of Members who have heard the case, 
including those who first heard it - section 107(11) of CGST Act. 
33.2-6 Transfer of members from one bench to another 
 
The members can be transferred from National Bench to Regional Bench, State Bench or Area Bench. Vice 
versa is also permissible.  Thus, there is complete flexibility in transfers - section 107(11) and 107(12) of 
CGST Act. 
33.3 Qualifications, selection, appointment and removal of members of Appellate Tribunal 
 
Provisions in respect of qualifications, selection, terms of appointment and removal of members of Appe late 
Tribunal have been specified in section 110 of CGST Act. 
 
On ceasing to hold office, the President, the State Presidents or other Members of the Appe late Tribunal sha l 
Page 3


CA DHRUV AGRAWAL – National Chairman Taxation Committee-All India Confederation of Small & Micro Industries Association  
 
 
 
 
 
 
 
 
 
 
 
 
CHAPTER 33 - Appeal before Appel l ate Tri bunal 
 
 
 
 
 
 
 
 
 
33.1 Background 
CHAPTER 33 
 
Appeal before Appellate Tribunal 
 
Appeal against order of Appe late Authority or Revisional Authority lies before Appe late Tribunal. Appe late 
Tribunal is a quasi judicial authority. 
 
There will be National Bench and Regional Benches of Appe late Tribunal, which will hear appeals where one 
of the issues involved relates to place of supply [i.e. inter-state transactions]. These will be under supervision 
of President. 
State Bench and Area benches of Appe late Tribunal will hear appeals where issue relating to place of supply 
is not involved i.e. transaction is intra-state. These will be under supervision of State President. 
33.2 Constitution of the Appellate Tribunal 
 
The Central Government shall on the recommendation of the GST Council constitute an Appe late Tribunal 
known as Goods and Services Tax Appe late Tribunal for hearing appeals against the orders passed by 
Appe late Authority or Adjudicating Authority - section 109(1) of CGST Act. 
The  powers  of the  Appe late  Tribunal shall be exercisable  by the  National Bench and  Benches  thereof 
(referred to as "Regional Benches"),  State Bench and Benches thereof (referred to as "Area Benches") - 
section 109(2) of CGST Act. 
33.2-1 National Bench and Regional Benches 
 
The National Bench of the Appe late Tribunal shall be situated at New Delhi which shall be presided over by 
the President and shall consist of one Technical Member (Centre) and one Technical Member (State) - section 
109(3) of CGST Act. 
 
The Government sha l, on the recommendations  of the Council, by notification,  constitute such number of 
Regional Benches as may be required and such Regional Benches shall consist of a Judicial Member, one 
Technical Member (Centre) and one Technical Member (State) - section 109(4) of CGST Act. 
The National Bench or Regional Benches of the Appe late Tribunal shall have jurisdiction to hear appeals 
against the orders passed by the Appe late Authority or the Revisional Authority in the cases where one of the 
issues involved relates to the place of supply - section 109(5) of CGST Act. 
National Bench of Tribunal will be headed by a President, who will distribute, by general or special order,the 
business or transfer cases among Regional Benches - section 109(6) of CGST Act. 
33.2-2 State  Bench and Area Benches 
 
The Government sha l, by notification, specify for each State or Union territory, a Bench of the Appe late 
Tribunal (hereafter in this Chapter, referred to as "State Bench") for exercising the powers of the Appe late 
Tribunal within the concerned State or Union territory - section 109(6) of CGST Act. 
CA DHRUV AGRAWAL – National Chairman Taxation Committee-All India Confederation of Small & Micro Industries Association  
 
 
Within State, number of Area Benches can be constituted on recommendation of GST Council - first proviso 
to section 109(6) of CGST Act. 
 
A State Bench can act as Appe late Tribunal for another State or union Territory - second proviso to section 
109(6) of CGST Act. 
 
The State Bench or Area Benches shall have jurisdiction to hear appeals against the orders passed by the 
Appe late Authority or the Revisional Authority in the cases involving matters other than those referred to in 
section 109 (5) - section 109(7) of CGST Act. 
Each State Bench and Area Benches  of the Appe late Tribunal shall consist of a Judicial Member,  one 
Technical Member (Centre) and one Technical Member (State) and the State Government may desi gnate the 
senior most Judicial Member in a State as the State President - section 109(9) of CGST Act. 
Every State GST Tribunal will be headed by a State President, who will distribute, by general or special 
order,the business or transfer cases among Area Benches - section 109(6) of CGST Act. 
33.2-3 Division Benches 
 
In the absence of a Member in any Bench due to vacancy or otherwise, any appeal may, with the approval of 
the President or, as the case may be, the State President, be heard by a Bench of two Members - section 
107(10) of CGST Act. 
 
Thus appeals can be heard by division bench. There is no specific provision that one of member of bench 
should be a judicial member. 
33.2-4 Single  member bench  where amount involved  is upto  Rs  five lakh  and  question of law not 
involved 
Any appeal where the tax or input tax credit involved or the di fference in tax or input tax credit involved or the 
amount of fine, fee or penalty determined in any order appealed against, does not exceed five lakh rupees and 
which does not involve any question of law may, with the approval of the President and subject to such 
conditions as may be prescribed on the recommendations of the Council, be heard by a bench consisting of a 
single member - proviso to section 107(10) of CGST Act. 
33.2-5 Decision by majority, reference to third member if bench equally divided 
 
If the Members of the National Bench, Regional Benches, State Bench or Area Benches di ffer in opinion on 
any point or points, it shall be decided according to the opinion of the majority, if there is a majority, but if the 
Members are equa ly divided, they shall state the point or points on which they di ffer, and the case shall be 
referred by the President or as the case may be, State President for hearing on such point or points to one or 
more of the other Members of the National Bench, Regional Benches, State Bench or Area Benches and such 
point or points shall be decided according to the opinion of the majority of Members who have heard the case, 
including those who first heard it - section 107(11) of CGST Act. 
33.2-6 Transfer of members from one bench to another 
 
The members can be transferred from National Bench to Regional Bench, State Bench or Area Bench. Vice 
versa is also permissible.  Thus, there is complete flexibility in transfers - section 107(11) and 107(12) of 
CGST Act. 
33.3 Qualifications, selection, appointment and removal of members of Appellate Tribunal 
 
Provisions in respect of qualifications, selection, terms of appointment and removal of members of Appe late 
Tribunal have been specified in section 110 of CGST Act. 
 
On ceasing to hold office, the President, the State Presidents or other Members of the Appe late Tribunal sha l 
CA DHRUV AGRAWAL – National Chairman Taxation Committee-All India Confederation of Small & Micro Industries Association  
 
 
not be entitled to appear, act or plead before the Appe late Tribunal, where he was President or member. This 
is subject to Article 220 of Constitution- section110(17) of CGST Act. 
Thus, he can appear in benches where he was not a member. 
 
Similar restriction is on permanent judges of High Court under Article 220 of Constitution of India. 
 
33.4 Powers of Appellate Tribunal 
 
Appe late Tribunal is not bound by Code of Civil Procedure but will be guided by principles of natural justice - 
section 111(1) of CGST Act. 
Appe late Tribunal has same powers as civil court in specified matters - section 111(2) of CGST Act. 
 
Order of Appe late Tribunal can be enforced as if it is a decree made by court in suit - section 111(3) of 
CGST Act. 
 
A l proceedings before Appe late Tribunal are judicial proceedi ngs - section 111(4) of CGST Act. 
 
33.5 Appeal to Appellate Tribunal 
 
Any person aggrieved by an order passed against him under section 107 or 108 of CGST Act or SGST Act 
or UTGST Act may appeal to the Appe late Tribunal against such order within three months from the date on 
which the order sought to be appealed against is comm unicated to the person preferring the appeal - section 
112(1) of CGST Act. 
 
Refusal  of petty appeals - The Appe late Tribunal may, in its discretion, refuse to admit any such appeal 
where the tax or input tax credit involved or the di fference in tax or input tax credit involved or the amount of 
fine, fee or penalty determined by such order, does not exceed Rs 50,000 - section 112(2) of CGST Act. 
Rea ly if the amount is less than Rs 50,000, it will be cheaper to pay as cost of appeal is likely to be more than 
that. 
The word used is 'or'. Hence, even if total demand exceeds Rs 50,000, if individual amounts are less than Rs 
50,000, appeal cannot be refused. 
 
Departmental appeal  - The Commissioner can direct any officer subordinate to him to apply to Appe late 
Tribunal within six months for determination of such points arising out of the order - section 111(3) of CGST 
Act. This will be considered as appeal against decision of Appe late Authority - section 112(4) of CGST Act. 
Cross objection - On receipt of notice that an appeal has been preferred under this section, the party against 
whom  the  appeal  has  been  preferred  may,  within  forty-five  days  of  the  receipt  of  the  notice,  f ile  a 
memorandum of cross-objections, verified in the prescribed manner. Cross objection can be f iled even if he 
has not have appealed against such order. This will be considered as if it is an appeal f iled by party under 
section 112(1) of CGST Act- section 112(5) of CGST Act. 
Condonation of delay in filing appeal  upto three  months/45  days - Appe late Tribunal can condone 
delay in filing of appeal (by taxable person, applicant or departmental officer) upto three months and cross 
objection upto 45 days, if it is satisfied that there was sufficient cause for not presenting it within specified 
period - section 112(6) of CGST Act. 
Appeal in prescribed form with fees - An appeal to the Appe late Tribunal shall be in the prescribed form 
and shall be verified in the prescribed manner and shall be accompanied by a prescribed fee. - - However, no 
fee is payable in case of departmental appeal - section 112(7) of CGST Act. 
Mandatory  pre-deposit  before filing appeal  before Appellate tribunal  - No appeal shall be f iled under 
section 112 (1), unless the appe lant has paid--(a) in fu l, such part of the amount of tax, interest, fine, fee and 
penalty arising from the impugned order, as is admitted by him, and (b) a sum equal to twenty per cent of the 
Page 4


CA DHRUV AGRAWAL – National Chairman Taxation Committee-All India Confederation of Small & Micro Industries Association  
 
 
 
 
 
 
 
 
 
 
 
 
CHAPTER 33 - Appeal before Appel l ate Tri bunal 
 
 
 
 
 
 
 
 
 
33.1 Background 
CHAPTER 33 
 
Appeal before Appellate Tribunal 
 
Appeal against order of Appe late Authority or Revisional Authority lies before Appe late Tribunal. Appe late 
Tribunal is a quasi judicial authority. 
 
There will be National Bench and Regional Benches of Appe late Tribunal, which will hear appeals where one 
of the issues involved relates to place of supply [i.e. inter-state transactions]. These will be under supervision 
of President. 
State Bench and Area benches of Appe late Tribunal will hear appeals where issue relating to place of supply 
is not involved i.e. transaction is intra-state. These will be under supervision of State President. 
33.2 Constitution of the Appellate Tribunal 
 
The Central Government shall on the recommendation of the GST Council constitute an Appe late Tribunal 
known as Goods and Services Tax Appe late Tribunal for hearing appeals against the orders passed by 
Appe late Authority or Adjudicating Authority - section 109(1) of CGST Act. 
The  powers  of the  Appe late  Tribunal shall be exercisable  by the  National Bench and  Benches  thereof 
(referred to as "Regional Benches"),  State Bench and Benches thereof (referred to as "Area Benches") - 
section 109(2) of CGST Act. 
33.2-1 National Bench and Regional Benches 
 
The National Bench of the Appe late Tribunal shall be situated at New Delhi which shall be presided over by 
the President and shall consist of one Technical Member (Centre) and one Technical Member (State) - section 
109(3) of CGST Act. 
 
The Government sha l, on the recommendations  of the Council, by notification,  constitute such number of 
Regional Benches as may be required and such Regional Benches shall consist of a Judicial Member, one 
Technical Member (Centre) and one Technical Member (State) - section 109(4) of CGST Act. 
The National Bench or Regional Benches of the Appe late Tribunal shall have jurisdiction to hear appeals 
against the orders passed by the Appe late Authority or the Revisional Authority in the cases where one of the 
issues involved relates to the place of supply - section 109(5) of CGST Act. 
National Bench of Tribunal will be headed by a President, who will distribute, by general or special order,the 
business or transfer cases among Regional Benches - section 109(6) of CGST Act. 
33.2-2 State  Bench and Area Benches 
 
The Government sha l, by notification, specify for each State or Union territory, a Bench of the Appe late 
Tribunal (hereafter in this Chapter, referred to as "State Bench") for exercising the powers of the Appe late 
Tribunal within the concerned State or Union territory - section 109(6) of CGST Act. 
CA DHRUV AGRAWAL – National Chairman Taxation Committee-All India Confederation of Small & Micro Industries Association  
 
 
Within State, number of Area Benches can be constituted on recommendation of GST Council - first proviso 
to section 109(6) of CGST Act. 
 
A State Bench can act as Appe late Tribunal for another State or union Territory - second proviso to section 
109(6) of CGST Act. 
 
The State Bench or Area Benches shall have jurisdiction to hear appeals against the orders passed by the 
Appe late Authority or the Revisional Authority in the cases involving matters other than those referred to in 
section 109 (5) - section 109(7) of CGST Act. 
Each State Bench and Area Benches  of the Appe late Tribunal shall consist of a Judicial Member,  one 
Technical Member (Centre) and one Technical Member (State) and the State Government may desi gnate the 
senior most Judicial Member in a State as the State President - section 109(9) of CGST Act. 
Every State GST Tribunal will be headed by a State President, who will distribute, by general or special 
order,the business or transfer cases among Area Benches - section 109(6) of CGST Act. 
33.2-3 Division Benches 
 
In the absence of a Member in any Bench due to vacancy or otherwise, any appeal may, with the approval of 
the President or, as the case may be, the State President, be heard by a Bench of two Members - section 
107(10) of CGST Act. 
 
Thus appeals can be heard by division bench. There is no specific provision that one of member of bench 
should be a judicial member. 
33.2-4 Single  member bench  where amount involved  is upto  Rs  five lakh  and  question of law not 
involved 
Any appeal where the tax or input tax credit involved or the di fference in tax or input tax credit involved or the 
amount of fine, fee or penalty determined in any order appealed against, does not exceed five lakh rupees and 
which does not involve any question of law may, with the approval of the President and subject to such 
conditions as may be prescribed on the recommendations of the Council, be heard by a bench consisting of a 
single member - proviso to section 107(10) of CGST Act. 
33.2-5 Decision by majority, reference to third member if bench equally divided 
 
If the Members of the National Bench, Regional Benches, State Bench or Area Benches di ffer in opinion on 
any point or points, it shall be decided according to the opinion of the majority, if there is a majority, but if the 
Members are equa ly divided, they shall state the point or points on which they di ffer, and the case shall be 
referred by the President or as the case may be, State President for hearing on such point or points to one or 
more of the other Members of the National Bench, Regional Benches, State Bench or Area Benches and such 
point or points shall be decided according to the opinion of the majority of Members who have heard the case, 
including those who first heard it - section 107(11) of CGST Act. 
33.2-6 Transfer of members from one bench to another 
 
The members can be transferred from National Bench to Regional Bench, State Bench or Area Bench. Vice 
versa is also permissible.  Thus, there is complete flexibility in transfers - section 107(11) and 107(12) of 
CGST Act. 
33.3 Qualifications, selection, appointment and removal of members of Appellate Tribunal 
 
Provisions in respect of qualifications, selection, terms of appointment and removal of members of Appe late 
Tribunal have been specified in section 110 of CGST Act. 
 
On ceasing to hold office, the President, the State Presidents or other Members of the Appe late Tribunal sha l 
CA DHRUV AGRAWAL – National Chairman Taxation Committee-All India Confederation of Small & Micro Industries Association  
 
 
not be entitled to appear, act or plead before the Appe late Tribunal, where he was President or member. This 
is subject to Article 220 of Constitution- section110(17) of CGST Act. 
Thus, he can appear in benches where he was not a member. 
 
Similar restriction is on permanent judges of High Court under Article 220 of Constitution of India. 
 
33.4 Powers of Appellate Tribunal 
 
Appe late Tribunal is not bound by Code of Civil Procedure but will be guided by principles of natural justice - 
section 111(1) of CGST Act. 
Appe late Tribunal has same powers as civil court in specified matters - section 111(2) of CGST Act. 
 
Order of Appe late Tribunal can be enforced as if it is a decree made by court in suit - section 111(3) of 
CGST Act. 
 
A l proceedings before Appe late Tribunal are judicial proceedi ngs - section 111(4) of CGST Act. 
 
33.5 Appeal to Appellate Tribunal 
 
Any person aggrieved by an order passed against him under section 107 or 108 of CGST Act or SGST Act 
or UTGST Act may appeal to the Appe late Tribunal against such order within three months from the date on 
which the order sought to be appealed against is comm unicated to the person preferring the appeal - section 
112(1) of CGST Act. 
 
Refusal  of petty appeals - The Appe late Tribunal may, in its discretion, refuse to admit any such appeal 
where the tax or input tax credit involved or the di fference in tax or input tax credit involved or the amount of 
fine, fee or penalty determined by such order, does not exceed Rs 50,000 - section 112(2) of CGST Act. 
Rea ly if the amount is less than Rs 50,000, it will be cheaper to pay as cost of appeal is likely to be more than 
that. 
The word used is 'or'. Hence, even if total demand exceeds Rs 50,000, if individual amounts are less than Rs 
50,000, appeal cannot be refused. 
 
Departmental appeal  - The Commissioner can direct any officer subordinate to him to apply to Appe late 
Tribunal within six months for determination of such points arising out of the order - section 111(3) of CGST 
Act. This will be considered as appeal against decision of Appe late Authority - section 112(4) of CGST Act. 
Cross objection - On receipt of notice that an appeal has been preferred under this section, the party against 
whom  the  appeal  has  been  preferred  may,  within  forty-five  days  of  the  receipt  of  the  notice,  f ile  a 
memorandum of cross-objections, verified in the prescribed manner. Cross objection can be f iled even if he 
has not have appealed against such order. This will be considered as if it is an appeal f iled by party under 
section 112(1) of CGST Act- section 112(5) of CGST Act. 
Condonation of delay in filing appeal  upto three  months/45  days - Appe late Tribunal can condone 
delay in filing of appeal (by taxable person, applicant or departmental officer) upto three months and cross 
objection upto 45 days, if it is satisfied that there was sufficient cause for not presenting it within specified 
period - section 112(6) of CGST Act. 
Appeal in prescribed form with fees - An appeal to the Appe late Tribunal shall be in the prescribed form 
and shall be verified in the prescribed manner and shall be accompanied by a prescribed fee. - - However, no 
fee is payable in case of departmental appeal - section 112(7) of CGST Act. 
Mandatory  pre-deposit  before filing appeal  before Appellate tribunal  - No appeal shall be f iled under 
section 112 (1), unless the appe lant has paid--(a) in fu l, such part of the amount of tax, interest, fine, fee and 
penalty arising from the impugned order, as is admitted by him, and (b) a sum equal to twenty per cent of the 
CA DHRUV AGRAWAL – National Chairman Taxation Committee-All India Confederation of Small & Micro Industries Association  
 
 
remaining amount of tax in dispute, in addition to the amount paid under section 107(6), arising from the said 
order, in relation to which the appeal has been f iled - section 112(8) of CGST Act. 
This pre-deposit should be in addition to pre-deposit of 10% of tax amount made while f iling appeal before 
Appe late Authority under section 107(6) of CGST Act. 
 
Stay for further  recovery once pre-deposit  paid - Once the appe lant has paid the amount as per section 
112(8), the recovery proceedi ngs for the balance amount shall be deemed to be stayed ti l the disposal of the 
appeal - section 112(9) of CGST Act. 
Interest  if pre-deposit is required  to be refunded  - Where an amount paid by the appe lant under section 
107(6) or section 112(8) is required to be refunded consequent to any order of the Appe late Authority or of 
the Appe late Tribunal, interest at the rate specified under section 56 shall be payable in respect of such refund 
from the date of payment of the amount ti l the date of refund of such amount - section 115 of CGST Act. 
Fee for filing miscellaneous  applications  - Every application made before the Appe late Tribunal for (a) 
in an appeal for rectification of mistake or for any other purpose; or (b) for restoration of an appeal or an 
application, shall be accompanied by a prescribed fee. - section 112(10) of CGST Act. 
No fee is payable if application is f iled by department. 
 
33.6 Orders of Appellate Tribunal 
 
The Appe late Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such 
orders thereon as it thinks fit, confirming, modifying or annu ling the decision or order appealed against or may 
refer the case back  to the Appe late Authority or to Revisional Authority or to the original adjudicating 
authority, with such directions as it may think fit, for a fresh adjudication or decision, as the case may be, after 
taking additional evidence, if necessary - section 113(1) of CGST Act. 
The order is final and binding save as sections 117 and 118 - section 113(6) of CGST Act. 
 
Section 117 provides for appeal to High Court and section 118 provides for appeal to Supreme Court. 
Thus, Appe late Tribunal can remand the matter to lower authority. 
Adjournments  - Appe late Tribunal can give upto three adjournments - section 113(3) of CGST Act. 
 
Time limit for deciding  appeal  - The Appe late Tribunal sha l, where it is possible to do so, hear and 
decide every appeal within a period of one year from the date on which it is f iled - section 112(4) of CGST 
Act. 
Distribution  of copies of order of Appellate Tribunal - The Appe late Tribunal shall send a copy of every 
order passed  under this section to the Appe late Authority,  or the Revisional authority or to the original 
adjudicating authority, as the case may be, the appe lant, the jurisdictional Commissioner of CGST and the 
jurisdictional Commissioner or Commissioner of SGST/UTGST - section 113 of CGST Act. 
33.6-1 Appellate Tribunal can rectify error apparent on face of records 
 
The Appe late Tribunal may amend any order passed by it under section 113(1), so as to rectify any error 
apparent on the face of record, if such error is noticed by it on its own accord, or is brought to its notice by 
the Commissioner or the other party to the appeal within a period of three months from the date of the order - 
section 113(3) of CGST Act. 
Amendment  which has the effect of enhancing an assessment or reducing a refund or input tax credit or 
otherwise increasing the liability of the other party, shall not be made, unless the other party has been given an 
opportunity of being heard- proviso to section 113(3) of CGST Act. 
33.7 Appearance by authorised representative 
Page 5


CA DHRUV AGRAWAL – National Chairman Taxation Committee-All India Confederation of Small & Micro Industries Association  
 
 
 
 
 
 
 
 
 
 
 
 
CHAPTER 33 - Appeal before Appel l ate Tri bunal 
 
 
 
 
 
 
 
 
 
33.1 Background 
CHAPTER 33 
 
Appeal before Appellate Tribunal 
 
Appeal against order of Appe late Authority or Revisional Authority lies before Appe late Tribunal. Appe late 
Tribunal is a quasi judicial authority. 
 
There will be National Bench and Regional Benches of Appe late Tribunal, which will hear appeals where one 
of the issues involved relates to place of supply [i.e. inter-state transactions]. These will be under supervision 
of President. 
State Bench and Area benches of Appe late Tribunal will hear appeals where issue relating to place of supply 
is not involved i.e. transaction is intra-state. These will be under supervision of State President. 
33.2 Constitution of the Appellate Tribunal 
 
The Central Government shall on the recommendation of the GST Council constitute an Appe late Tribunal 
known as Goods and Services Tax Appe late Tribunal for hearing appeals against the orders passed by 
Appe late Authority or Adjudicating Authority - section 109(1) of CGST Act. 
The  powers  of the  Appe late  Tribunal shall be exercisable  by the  National Bench and  Benches  thereof 
(referred to as "Regional Benches"),  State Bench and Benches thereof (referred to as "Area Benches") - 
section 109(2) of CGST Act. 
33.2-1 National Bench and Regional Benches 
 
The National Bench of the Appe late Tribunal shall be situated at New Delhi which shall be presided over by 
the President and shall consist of one Technical Member (Centre) and one Technical Member (State) - section 
109(3) of CGST Act. 
 
The Government sha l, on the recommendations  of the Council, by notification,  constitute such number of 
Regional Benches as may be required and such Regional Benches shall consist of a Judicial Member, one 
Technical Member (Centre) and one Technical Member (State) - section 109(4) of CGST Act. 
The National Bench or Regional Benches of the Appe late Tribunal shall have jurisdiction to hear appeals 
against the orders passed by the Appe late Authority or the Revisional Authority in the cases where one of the 
issues involved relates to the place of supply - section 109(5) of CGST Act. 
National Bench of Tribunal will be headed by a President, who will distribute, by general or special order,the 
business or transfer cases among Regional Benches - section 109(6) of CGST Act. 
33.2-2 State  Bench and Area Benches 
 
The Government sha l, by notification, specify for each State or Union territory, a Bench of the Appe late 
Tribunal (hereafter in this Chapter, referred to as "State Bench") for exercising the powers of the Appe late 
Tribunal within the concerned State or Union territory - section 109(6) of CGST Act. 
CA DHRUV AGRAWAL – National Chairman Taxation Committee-All India Confederation of Small & Micro Industries Association  
 
 
Within State, number of Area Benches can be constituted on recommendation of GST Council - first proviso 
to section 109(6) of CGST Act. 
 
A State Bench can act as Appe late Tribunal for another State or union Territory - second proviso to section 
109(6) of CGST Act. 
 
The State Bench or Area Benches shall have jurisdiction to hear appeals against the orders passed by the 
Appe late Authority or the Revisional Authority in the cases involving matters other than those referred to in 
section 109 (5) - section 109(7) of CGST Act. 
Each State Bench and Area Benches  of the Appe late Tribunal shall consist of a Judicial Member,  one 
Technical Member (Centre) and one Technical Member (State) and the State Government may desi gnate the 
senior most Judicial Member in a State as the State President - section 109(9) of CGST Act. 
Every State GST Tribunal will be headed by a State President, who will distribute, by general or special 
order,the business or transfer cases among Area Benches - section 109(6) of CGST Act. 
33.2-3 Division Benches 
 
In the absence of a Member in any Bench due to vacancy or otherwise, any appeal may, with the approval of 
the President or, as the case may be, the State President, be heard by a Bench of two Members - section 
107(10) of CGST Act. 
 
Thus appeals can be heard by division bench. There is no specific provision that one of member of bench 
should be a judicial member. 
33.2-4 Single  member bench  where amount involved  is upto  Rs  five lakh  and  question of law not 
involved 
Any appeal where the tax or input tax credit involved or the di fference in tax or input tax credit involved or the 
amount of fine, fee or penalty determined in any order appealed against, does not exceed five lakh rupees and 
which does not involve any question of law may, with the approval of the President and subject to such 
conditions as may be prescribed on the recommendations of the Council, be heard by a bench consisting of a 
single member - proviso to section 107(10) of CGST Act. 
33.2-5 Decision by majority, reference to third member if bench equally divided 
 
If the Members of the National Bench, Regional Benches, State Bench or Area Benches di ffer in opinion on 
any point or points, it shall be decided according to the opinion of the majority, if there is a majority, but if the 
Members are equa ly divided, they shall state the point or points on which they di ffer, and the case shall be 
referred by the President or as the case may be, State President for hearing on such point or points to one or 
more of the other Members of the National Bench, Regional Benches, State Bench or Area Benches and such 
point or points shall be decided according to the opinion of the majority of Members who have heard the case, 
including those who first heard it - section 107(11) of CGST Act. 
33.2-6 Transfer of members from one bench to another 
 
The members can be transferred from National Bench to Regional Bench, State Bench or Area Bench. Vice 
versa is also permissible.  Thus, there is complete flexibility in transfers - section 107(11) and 107(12) of 
CGST Act. 
33.3 Qualifications, selection, appointment and removal of members of Appellate Tribunal 
 
Provisions in respect of qualifications, selection, terms of appointment and removal of members of Appe late 
Tribunal have been specified in section 110 of CGST Act. 
 
On ceasing to hold office, the President, the State Presidents or other Members of the Appe late Tribunal sha l 
CA DHRUV AGRAWAL – National Chairman Taxation Committee-All India Confederation of Small & Micro Industries Association  
 
 
not be entitled to appear, act or plead before the Appe late Tribunal, where he was President or member. This 
is subject to Article 220 of Constitution- section110(17) of CGST Act. 
Thus, he can appear in benches where he was not a member. 
 
Similar restriction is on permanent judges of High Court under Article 220 of Constitution of India. 
 
33.4 Powers of Appellate Tribunal 
 
Appe late Tribunal is not bound by Code of Civil Procedure but will be guided by principles of natural justice - 
section 111(1) of CGST Act. 
Appe late Tribunal has same powers as civil court in specified matters - section 111(2) of CGST Act. 
 
Order of Appe late Tribunal can be enforced as if it is a decree made by court in suit - section 111(3) of 
CGST Act. 
 
A l proceedings before Appe late Tribunal are judicial proceedi ngs - section 111(4) of CGST Act. 
 
33.5 Appeal to Appellate Tribunal 
 
Any person aggrieved by an order passed against him under section 107 or 108 of CGST Act or SGST Act 
or UTGST Act may appeal to the Appe late Tribunal against such order within three months from the date on 
which the order sought to be appealed against is comm unicated to the person preferring the appeal - section 
112(1) of CGST Act. 
 
Refusal  of petty appeals - The Appe late Tribunal may, in its discretion, refuse to admit any such appeal 
where the tax or input tax credit involved or the di fference in tax or input tax credit involved or the amount of 
fine, fee or penalty determined by such order, does not exceed Rs 50,000 - section 112(2) of CGST Act. 
Rea ly if the amount is less than Rs 50,000, it will be cheaper to pay as cost of appeal is likely to be more than 
that. 
The word used is 'or'. Hence, even if total demand exceeds Rs 50,000, if individual amounts are less than Rs 
50,000, appeal cannot be refused. 
 
Departmental appeal  - The Commissioner can direct any officer subordinate to him to apply to Appe late 
Tribunal within six months for determination of such points arising out of the order - section 111(3) of CGST 
Act. This will be considered as appeal against decision of Appe late Authority - section 112(4) of CGST Act. 
Cross objection - On receipt of notice that an appeal has been preferred under this section, the party against 
whom  the  appeal  has  been  preferred  may,  within  forty-five  days  of  the  receipt  of  the  notice,  f ile  a 
memorandum of cross-objections, verified in the prescribed manner. Cross objection can be f iled even if he 
has not have appealed against such order. This will be considered as if it is an appeal f iled by party under 
section 112(1) of CGST Act- section 112(5) of CGST Act. 
Condonation of delay in filing appeal  upto three  months/45  days - Appe late Tribunal can condone 
delay in filing of appeal (by taxable person, applicant or departmental officer) upto three months and cross 
objection upto 45 days, if it is satisfied that there was sufficient cause for not presenting it within specified 
period - section 112(6) of CGST Act. 
Appeal in prescribed form with fees - An appeal to the Appe late Tribunal shall be in the prescribed form 
and shall be verified in the prescribed manner and shall be accompanied by a prescribed fee. - - However, no 
fee is payable in case of departmental appeal - section 112(7) of CGST Act. 
Mandatory  pre-deposit  before filing appeal  before Appellate tribunal  - No appeal shall be f iled under 
section 112 (1), unless the appe lant has paid--(a) in fu l, such part of the amount of tax, interest, fine, fee and 
penalty arising from the impugned order, as is admitted by him, and (b) a sum equal to twenty per cent of the 
CA DHRUV AGRAWAL – National Chairman Taxation Committee-All India Confederation of Small & Micro Industries Association  
 
 
remaining amount of tax in dispute, in addition to the amount paid under section 107(6), arising from the said 
order, in relation to which the appeal has been f iled - section 112(8) of CGST Act. 
This pre-deposit should be in addition to pre-deposit of 10% of tax amount made while f iling appeal before 
Appe late Authority under section 107(6) of CGST Act. 
 
Stay for further  recovery once pre-deposit  paid - Once the appe lant has paid the amount as per section 
112(8), the recovery proceedi ngs for the balance amount shall be deemed to be stayed ti l the disposal of the 
appeal - section 112(9) of CGST Act. 
Interest  if pre-deposit is required  to be refunded  - Where an amount paid by the appe lant under section 
107(6) or section 112(8) is required to be refunded consequent to any order of the Appe late Authority or of 
the Appe late Tribunal, interest at the rate specified under section 56 shall be payable in respect of such refund 
from the date of payment of the amount ti l the date of refund of such amount - section 115 of CGST Act. 
Fee for filing miscellaneous  applications  - Every application made before the Appe late Tribunal for (a) 
in an appeal for rectification of mistake or for any other purpose; or (b) for restoration of an appeal or an 
application, shall be accompanied by a prescribed fee. - section 112(10) of CGST Act. 
No fee is payable if application is f iled by department. 
 
33.6 Orders of Appellate Tribunal 
 
The Appe late Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such 
orders thereon as it thinks fit, confirming, modifying or annu ling the decision or order appealed against or may 
refer the case back  to the Appe late Authority or to Revisional Authority or to the original adjudicating 
authority, with such directions as it may think fit, for a fresh adjudication or decision, as the case may be, after 
taking additional evidence, if necessary - section 113(1) of CGST Act. 
The order is final and binding save as sections 117 and 118 - section 113(6) of CGST Act. 
 
Section 117 provides for appeal to High Court and section 118 provides for appeal to Supreme Court. 
Thus, Appe late Tribunal can remand the matter to lower authority. 
Adjournments  - Appe late Tribunal can give upto three adjournments - section 113(3) of CGST Act. 
 
Time limit for deciding  appeal  - The Appe late Tribunal sha l, where it is possible to do so, hear and 
decide every appeal within a period of one year from the date on which it is f iled - section 112(4) of CGST 
Act. 
Distribution  of copies of order of Appellate Tribunal - The Appe late Tribunal shall send a copy of every 
order passed  under this section to the Appe late Authority,  or the Revisional authority or to the original 
adjudicating authority, as the case may be, the appe lant, the jurisdictional Commissioner of CGST and the 
jurisdictional Commissioner or Commissioner of SGST/UTGST - section 113 of CGST Act. 
33.6-1 Appellate Tribunal can rectify error apparent on face of records 
 
The Appe late Tribunal may amend any order passed by it under section 113(1), so as to rectify any error 
apparent on the face of record, if such error is noticed by it on its own accord, or is brought to its notice by 
the Commissioner or the other party to the appeal within a period of three months from the date of the order - 
section 113(3) of CGST Act. 
Amendment  which has the effect of enhancing an assessment or reducing a refund or input tax credit or 
otherwise increasing the liability of the other party, shall not be made, unless the other party has been given an 
opportunity of being heard- proviso to section 113(3) of CGST Act. 
33.7 Appearance by authorised representative 
CA DHRUV AGRAWAL – National Chairman Taxation Committee-All India Confederation of Small & Micro Industries Association  
 
 
Any person who is entitled or required to appear before an officer appointed under this Act, or the Appe late 
Authority or the Appe late Tribunal in connection with any proceedings under the Act, may appear by an 
authorized representative, otherwise than when required under this Act to appear persona ly for examination 
on oath or affirmation - section 116(1) of CGST Act. 
33.7-1 Who can be authorized representative 
 
"Authorised representative" can be any of fo lowing — 
(a)   his relative or regular employee; or 
(b)   an advocate who is entitled to practice in any court in India, and who has not been debarred from 
practicing before any court in India; or 
(c)   any chartered accountant, a cost accountant or a company secretary, who holds a valid certificate of 
practice and who has not been debarred from practice or 
(d)   a retired officer of the Commercial Tax Department of any State Government or Union Territory or 
of the Central Board of Excise and Customs, Department of Revenue, who, during his service under 
the Government, had worked in a post not below the rank than that of a Group-B gazetted officer 
for a period of not less than two years. He cannot appear for one year from date of resignation or 
retirement. 
(e)   any person who has been authorized to act as GST Practitioner on behalf of concerned registered 
person - section 116(2) of CGST Act. 
33.7-2 Who cannot  be appointed as authorized representative 
 
Fo lowing cannot be appointed as authorized representative. 
 
(a)   who has been dismissed or removed from government service (cannot be appointed for a l times) ; 
or 
(b)   who  is  convicted  of an offence  connected  with  any proceeding  under  CGST,  IGST,  SGST, 
UTGST, Central Excise, State Vat, Customs (cannot be appointed for a l times) 
(c)   who is found guilty of misconduct by the prescribed authority (cannot be appointed for a l times) 
(d)   who has become  an insolvent,  cannot be appointed  for the period  during which the insolvency 
continues - section 106(3) of CGST Act.