CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
OFFICE OF THE ADDITIONAL DIRECTOR GENERAL OF
SYSTEMS AND DATA MANAGEMENT, BENGALURU– 560071
3rd Floor, Sir M. Visveswaraya Kendriya Bhavan, Domlur, Bengaluru – 560 071.
ADVISORY NO – 12/2020
SUB: Release of module for issue of Appeal Number for departmental appeal filed in GST Form APL- 03 – Reg
The Bangalore Zonal unit of Directorate of Systems and Data management is entrusted with the task relating to the development of modules of Dispute settlement and resolution (DSR), Investigation, Audit, Mobility and E-way Bill related modules. Appeals and Review is one of the modules encompassed in the comprehensive Dispute Settlement and Resolution(DSR) module and it is under different stages of development. Functionality built for “Issue of Appeal Number for Departmental appeal filed in form APL-03“ is now available for use by officers of Appeal commissionerates.
2. The salient features of the modules are discussed as under:
ISSUANCE OF APPEAL NO. FOR THE TAX OFFICER’S APPLICATION (FORM GST APL-03):
Legal Provisions: Section 107, Rules 109 and 109A
Forms: FORM GST APL-03
i) After the tax officer files application in FORM APL-03 along with certified copies and review order on CBIC-GST System, the system provides a unique provisional Reference Number (referred to as ARN in the Appellate Authority dashboard) and the form & ARN get routed to Appellate Authority‘s unit.
ii) FORM APL-03 lands on the dash boards of Appellate Authority/Assistant/Deputy Commissioner/Superintendent (The Superintendent gets the task on round robin basis. In case, the said Superintendent is on leave or on some other assignment, the appeal admin can reallocate the task to other superintendent). Form gets listed with colour codes (green – 0-7 days, amber-8-30 days, red – beyond 30 days) (colour codes indicate age wise pendency of appeals which are ripe for issue of Appeal no.). Dash boards are provided with search features which enable the officers to select the orders. The Officers have also the privilege of selecting the forms period wise using “Colour“ as option.
iii) The Superintendent initiates the task by selecting the form pending for receipt of certified copies. After verifying the contents of the form and the attachments, the officer checks for the certified copy of the order (which can be filed along with FORM APL-03 online or off line). The system provides a hyperlink (in the “reference links” tab) to the adjudication order, so that he can verify the certified copy with the order available in the database. After needful action, the Superintendent issues an acknowledgement for the receipt of the certified copy (Inspector is also given the privilege of issuing acknowledgement). He can print the acknowledgement, affix signature and deliver it to the appellant. If the certified copy is filed off line, the Superintendent or Inspector can scan and upload the same.
iv) Thereafter, the Superintendent can continue with the task. He has to carry out the validations such as delay in filing and option for personal hearing. He can record reasons for delay in filing and propose PH date/time for the PH opted appeals. After completion of the task, the Superintendent can submit it to the Assistant/Deputy Commissioner.
v) The Assistant/Deputy Commissioner can view/verify the task done and can add comments. At this stage, the system facilitates him in making proposals for taking decision (System enables fan buttons ie “Acceptance” for the appeal filed within 6 months, “Rejection” for the appeal filed after 7 months and “Condonation” for the appeal filed between 6 and 7 months) and he can make use of this facility. Thereafter, task will flow to the Appellate Authority for final approval.
vi) If the Assistant / Deputy Commissioner is the officer authorised under Rule 109(2)), he can issue Appeal No. for the appeal fit for “Acceptance“. For such cases he has to propose the PH date/time to the Appellate Authority and get approval from the authority (For this, the Appellate Authority has to mandatorily enter his approval in “AA Remarks” text box) (after approval, system triggers “Issue Appeal No.” fan button for the officer authorised). For the appeals liable for “Rejection” or “Condonation”, Appeal No. has to be issued by the Appellate Authority only.
vii) For the Appellate Authority, the system triggers: “Issue Appeal No.” fan button for the cases, which are acceptable or condonable and : “Reject” fan button for the cases which are liable for rejection. The Appellate Authority, if satisfied, can make use of this facility, select PH date / time and the system generates Appeal No. with personal hearing date/time. In case of rework or any changes, he can send back the task to his subordinate officers. The appeal with accept or reject status moves to “Archive List” and others line up for appeal proceedings.
The System notifies the applicant and respondent by way of email and SMS, whenever the acknowledgement or Appeal No. is issued.
ix) The System assists the officer while specifying/fixing PH date/time by displaying error message when the same date/time fixed for other appeals. The System also alerts the officers when another appeal for the same order is pending by displaying a message.
3. It is to be noted that the facility for digital signature is not available for the time being, it is advisable to ensure that notices or orders or any documents, which are legal in nature are signed by the respective authorities and issued, in addition to the online issuance of the same.
4. For clear understanding of the process, user manual for “Issue of Appeal Number for APL-03” is available on CBIC-GST portal and Antarang portal.
ADDITIONAL DIRECTOR GENERAL(SYSTEMS)
(1) The Principal Director General Systems & Data Management, New Delhi
(2) All the Executive and Appellate Commissionerates
(3) All the Additional Director General, Systems and Data Management