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Notice by d. commissioner for gst

214 views 1 replies

divya dhamija

B.Com

36 Points Posted on 06 February 2019

Respected Experts

My father had a dispute with Sales Tax. He expired few months ago... and his sales tax dispute came under Gst laws..

Suddenly, one day Deputy Commissioner sends a notice of final hearing for Sales Tax Laws. [under new gst] that its for final hearing and order...

There have been hardly any hearings of my own father during his days for his tax dispute and suddenly my mother is asked to appear for final hearing with several papers and calculations etc which she was never aware nor does know procedures..

Please advise to assist.

Can I file an appeal against the said notice .. if yes, under under what section and which court/tribunal/commissioner level...

My mother is also facing financial issues and health issues due to which she is also unable to make informed decisions on the right course of action

Thankyou

Replies (1)

CA Sanjiv Kumar

3430 Points Posted on 06 February 2019

https://gst.caknowledge.com/section-107-gst/

yes you can file an appeal against deputy commissior under section 107 read with rule 109A

Appellate authority to whom Appeal is to be Filed- you can file any officer not below the rank of joint commissioner

Time limit for fiing appeal - with in 3 month fron the date of communication of order this limit can be increase by 1 month if you have sufficient cause

Form - GST APL-01

but in case department raise demand

Amount of tax, interest, fine, fee & penalty, as is admitted, in full; and
— pre-deposit of sum equal to 10% of remaining amount of tax in dispute.