Miss Meena is aggrieved by the order passed by the Assistant Commissioner and wants to file an appeal with Commissioner (Appeals). Her accountant,…
CA Final · Indirect Tax Laws · PYQS · November 2024
Miss Meena is aggrieved by the order passed by the Assistant Commissioner and wants to file an appeal with Commissioner (Appeals). Her accountant, who looked after her GST related matters including filing of GST returns /other compliances online, is on leave for one month. So, she decides to file the appeal manually. The order against which appeal is to be filed is available on the GST portal. There was no such notification issued by the commissioner that appeal can be filed manually. With reference to the provisions of GST law, you are required to ascertain:- (i) Whether Miss Meena can file an appeal to the commissioner (Appeals) in this case? (ii) Whether decision taken by Miss Meena to manually file an appeal is valid? Also explain the relevant legal provisions in support of your answer.
Suggested Answer and Working Notes:
(i) An appeal may be filed to the Commissioner (Appeals) against an adjudicating order if such an order is passed by the Additional or Joint Commissioner. However, where the order is passed by the Assistant Commissioner, the appeal is to be filed to any officer not below the rank of Joint Commissioner (Appeals). Thus, in the given case, appeal cannot be filed to the Commissioner (Appeals), but to any officer not below the rank of Joint Commissioner (Appeals). (ii) An appeal to the Appellate Authority may be filed manually only if- (i) the Commissioner has so notified, or (ii) the decision or order to be appealed against is not available on the common portal. Therefore, in light of the facts of the given case, the appeal cannot be filed manually.
Topics: Appeals and Revision
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