We assist in GST Adjudication and Appeal proceedings.
Appeal to First Appellate Authority, Appeal to GSTAT (Goods and Services Tax Appellate Tribunal) and related adjudication matters.
A) 4 Tier Appeal / Revision Framework :
Grounds of Appeal Given in GST Portal :
- Misclassification of any goods or services or both
- Wrong applicability of a notification issued under the provisions of this Act
- Incorrect determination of time and value of supply of goods or services or both
- Incorrect admissibility of input tax credit of tax paid or deemed to have been paid
- Incorrect determination of the liability to pay tax on any goods or services or both
- Whether applicant is required to be registered
- Whether any particular thing done by the applicant results in supply of goods or services or both
- Rejection of application for registration on incorrect ground
- Cancellation of registration for incorrect reasons
- Transfer/Initiation of recovery/ Special mode of recovery
- Tax wrongfully collected/Tax collected not paid to Government
- Determination of tax not paid or short paid
- Refund on wrong ground/Refund not granted/ Interest on delayed refund
- Fraud or wilful suppression of fact
- Anti profiteering related matter
- Others
B) REVISION BY Revisional Authority :
By-passing the Appellate Authority, tax payer aggrieved to a decision or order passed by adjudicating authority may approach to the Revisional Authority for remedy where there is no condition of pre-deposit. Notification no. 05/2020- Central Tax, dated 13th January2020, authorizes following officers as Revisional Authorities:
- Principal Commissioner or Commissioner of Central Tax for decisions or orders passed by the Additional or Joint Commissioner of Central Tax; and
- Additional or Joint Commissioner of Central Tax for decisions or orders passed by the Deputy Commissioner or Assistant Commissioner or Superintendent of Central Tax.
Erroneous and Prejudicial to the assessee :
- The order is Passed without making inquiries or verification which should have been made
- The order has not been made as per any order , direction or instruction issued by Board
- The order has not been passed as per any decision rendered by Jurisdictional High Court or Supreme Court in the case of tax payer or any other person
- Evidence in his possession that the tax payer has suppressed the taxable turnover
- Evidence in his possession that the tax payer has availed excessive ITC
Prejudicial to Revenue in following Cases :
- Supply has escaped levy thogh leviable
- Item has been taxed at low rate
- Wrong availment of ITC
- Wrong Utilisation of ITC
- Erroneous Refund
