Notices and appeal under GST

NOTICE UNDER GST

Notices under GST are conveyed by the GST authorities. The notices are sent to the taxpayers to remind or alertness of any default and if they are not following any GST laws. In some case, the authorities sent the notices to just collect more information from taxpayers. GST authorities act is purely based on the hints which is collected on establishing the GST returns or hints received from any Government Department or it is received from any third parties.

A notice can be named as a show cause notice, scrutiny notice or demand notice. This depends on the objective of the notice and the gravity of default or any action which is required from a taxpayer. A taxpayer who has received the notice shall quickly act or reply to the notice within the prescribed time limit.

MODES OF SENDING GST NOTICES

Section 169 of the Central Goods and Services Tax Act states the various modes of conveying the notices under GST. If the notice is not sent by the specified mode then the notice which is sent will be invalid under the law. The different mode of sending notice is as follows:

• Hand delivering to the taxpayer or representative if there is any or by a messenger;
• The notice can be sent through registered post or a speed post on the address of the last known place of business;
• Communicating the notice through email address;
• Communicating the notice by publishing on the GST portal after logging in;
• By making the notice publicly by posting in the regional newspaper which is being circulated in the locality of the taxpayer.

APPEAL UNDER GST

Appeal occurs when there is any legal dispute. An appeal is an application which is filing to the higher court for a backtracking of the decision or any order passed by the lower court.

STEPS OF AN APPEAL UNDER GST

As per Section 107 of the Act, if any person is aggrieved by the order of Adjudicating Authority then first appeal can be made to First Appellate Authority.

As per Section 109 and 110 of the Act, if any person is aggrieved by the order of First Appellate Authority then second appeal can be made to Appellate Tribunal.

As per Section 111 to 116 of the Act, if any person is aggrieved by the order of Appellate Tribunal then third appeal can be made to High Court.

Lastly, as per Section 117 and 118 of the Act, if any person is aggrieved by the order of the High Court then last appeal can be made to Supreme Court.

RULES FOR FILING GST APPEALS

All the appeals shall be made in prescribed forms only and also along with the required fees. Fees will include following amount:

• The full amount of tax;
• Interest;
• Fine;
• Any fee or penalty occurring from the challenged order;
• 10% of the amount of dispute, in case where the appeal is from officer or Commissioner of GST then fees will not be applicable.

Authored by Adv Shivam Kumar