|Question And Answer|
|Subject:||. How many hard copies of appeal need to file by assessee before first appellate authority as per Section 107 of CGST Act, 2017 ?|
|Querist:||Keyur P. Sheth|
|Answered by:||Advocate Aditya Ajgonkar|
|Tags:||appeal, appeal before first appellate authority, GST|
|Date:||May 22, 2021|
- How many hard copies of appeal need to file by assessee before first appellate authority as per Section 107 of CGST Act, 2017 under GST law in absence of anything mention under said seciton ibid.
- Similary since GST Tribunal is not constituted and whenever it is constituted in future, how many hard copies of appeal need to file by assessee as per Section 112 of CGST Act, 2017 i.e. before Appellate Tribunal in absence of anthing mention under said seciton ibid.
A) Rule 108 of the Central goods and Service Tax Rules provides for e-filing of the appeal. It states as under:-
(1) An appeal to the Appellate Authority under sub-section (1) of section 107 shall be filed in FORM GST APL-01, along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner, and a provisional acknowledgement shall be issued to the appellant immediately.
(2) The grounds of appeal and the form of verification as contained in FORM GST APL- 01 shall be signed in the manner specified in rule 26.
(3) A certified copy of the decision or order appealed against shall be submitted within seven days of filing the appeal under sub-rule (1) and a final acknowledgement, indicating appeal number shall be issued thereafter in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf:
Provided that where the certified copy of the decision or order is submitted within seven days from the date of filing the FORM GST APL-01, the date of filing of the appeal shall be the date of the issue of the provisional acknowledgement and where the said copy is submitted after seven days, the date of filing of the appeal shall be the date of the submission of such copy.
Explanation.– For the provisions of this rule, the appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number, is issued.
Therefore, no hard copies of appeal needs to be filed by the Assessee before the first appellate authority as per Section 107 of the CGST Act, 2017.
In as far as the Tribunal is concerned, it is presumed that the Tribunal shall frame its own rules for the purposes of filing appeals and any attempt to predict the same shall be futile. As this question has been answered for educational purposes, you are requested to obtain proper legal advice based upon the facts and circumstances of your case by a tax professional of your choice.