Important questions on the topic:
Ques 1: What is the statutory time limit for an aggrieved person to file an appeal to the First Appellate Authority under Section 107(1) of the CGST Act?
Ans 1: The appeal must be filed within three months from the date on which the decision or order is communicated to the person.
Ques 2: Under Section 107(2) of the CGST Act, what is the time limit for the Commissioner to direct an officer to file an appeal?
Ans 2: The direction must be given within six months from the date of communication of the decision or order.
Ques 3: The First Appellate Authority may allow an appeal to be presented within a further period of _____ if satisfied that the appellant was prevented by sufficient cause.
Ans 3: one month
Ques 4: What amount of admitted liability must an appellant pay as a pre-deposit before filing an appeal under Section 107(6)(a)?
Ans 4: The appellant must pay in full the amount of tax, interest, fine, fee and penalty that is admitted by them.
Ques 5: What percentage of the remaining disputed tax must be paid as a pre-deposit for an appeal to the First Appellate Authority, and what is the monetary cap?
Ans 5: A sum equal to ten per cent of the remaining amount of tax in dispute must be paid, subject to a maximum of twenty crore rupees.
Ques 6: What is the mandatory pre-deposit amount for filing an appeal against an order under Section 129(3) of the CGST Act?
Ans 6: A sum equal to twenty-five per cent of the penalty must be paid by the appellant.
Ques 7: According to Section 107(7), what is the legal consequence for recovery proceedings once the required pre-deposit has been paid?
Ans 7: The recovery proceedings for the balance amount shall be deemed to be stayed.
Ques 8: Under Section 107(11) of the CGST Act, the First Appellate Authority can confirm, modify, or annul a decision but is explicitly barred from doing what?
Ans 8: The First Appellate Authority shall not refer the case back to the adjudicating authority that passed the decision or order.
Ques 9: What is the maximum number of adjournments that can be granted to a single party during the hearing of an appeal by the First Appellate Authority?
Ans 9: No more than three adjournments shall be granted to a party during the hearing of the appeal.
Ques 10: What is the target time frame for the First Appellate Authority to decide an appeal, as mentioned in Section 107(13)?
Ans 10: The Appellate Authority shall, where it is possible to do so, hear and decide every appeal within a period of one year from the date on which it is filed.
Ques 11: According to the case of *Sharp Tanks and Structurals Private Limited*, does merely uploading an order on the GST portal constitute ‘communication’ under Section 107?
Ans 11: No, mere uploading on the portal does not satisfy the requirement of communicating the order to the assessee.
Ques 12: As per the CGST Rules, what form must be used by an aggrieved person to file an appeal to the First Appellate Authority?
Ans 12: The appeal must be filed in FORM GST APL-01.
Ques 13: What form is used by the department to file an application (deemed appeal) to the First Appellate Authority under Section 107(2)?
Ans 13: The application must be filed in FORM GST APL-03.
Ques 14: Under Rule 108, if an order is not uploaded on the common portal, what is considered the date of filing the appeal if the certified copy is submitted after seven days?
Ans 14: The date of submission of the self-certified copy shall be considered as the date of filing of the appeal.
Ques 15: According to Section 2(4) of the CGST Act, which body is explicitly excluded from the definition of an ‘adjudicating authority’?
Ans 15: The definition excludes the Central Board of Indirect Taxes and Customs, the Revisional Authority, and various appellate bodies.
Ques 16: In *Som Global Pan Masala*, the court held that a consignor of goods could be considered a _____ when an order was passed against the person-in-charge of the conveyance.
Ans 16: person aggrieved
Ques 17: What is the time limit for an aggrieved person to file an appeal to the Appellate Tribunal against an order of the First Appellate Authority?
Ans 17: The appeal must be filed within three months from the date on which the order is communicated.
Ques 18: The Appellate Tribunal has the discretion to refuse to admit an appeal if the amount of tax, ITC, fine, fee, or penalty involved does not exceed what amount?
Ans 18: The amount does not exceed fifty thousand rupees.
Ques 19: What is the time limit for the respondent to file a memorandum of cross-objections before the Appellate Tribunal after receiving notice of an appeal?
Ans 19: A memorandum of cross-objections must be filed within forty-five days of the receipt of notice.
Ques 20: What is the additional pre-deposit required for an appeal to the Appellate Tribunal under Section 112(8)(b)?
Ans 20: A sum equal to ten per cent of the remaining disputed tax, in addition to the amount paid at the first appeal stage, subject to a maximum of twenty crore rupees.
Ques 21: What form must be used by an aggrieved person to file an appeal to the Appellate Tribunal under Rule 110?
Ans 21: The appeal must be filed in FORM GST APL-05.
Ques 22: What is the form for filing a memorandum of cross-objections to the Appellate Tribunal?
Ans 22: A memorandum of cross-objections is filed in FORM GST APL-06.
Ques 23: Unlike the First Appellate Authority, the Appellate Tribunal under Section 113(1) has the power to _____ the case back to the original adjudicating authority, Appellate Authority, or Revisional Authority.
Ans 23: refer
Ques 24: What is the time limit within which the Appellate Tribunal may amend its own order to rectify an error apparent on the face of the record?
Ans 24: The amendment must be made within a period of three months from the date of the order.
Ques 25: According to Rule 113(2), the Appellate Tribunal shall issue a summary of its order in which form, indicating the final demand confirmed?
Ans 25: A summary of the order must be issued in FORM GST APL-04A.
Ques 26: Which section of the CGST Act constitutes the Goods and Services Tax Appellate Tribunal and its Benches?
Ans 26: Section 109 of the CGST Act.
Ques 27: Under Section 109(5), cases involving which specific issue shall be heard only by the Principal Bench of the Appellate Tribunal?
Ans 27: Cases in which any one of the issues involved relates to the place of supply shall be heard only by the Principal Bench.
Ques 28: An appeal may be heard by a single Member of the Appellate Tribunal if it does not involve a question of law and the tax or ITC involved does not exceed what amount?
Ans 28: The amount does not exceed fifty lakh rupees.
Ques 29: What conditions must be met for the Revisional Authority to exercise powers under Section 108 of the CGST Act?
Ans 29: The order must be erroneous, prejudicial to the interest of revenue, and illegal or improper or has not taken into account material facts.
Ques 30: The Revisional Authority cannot exercise its power if more than _____ have expired after the passing of the decision or order sought to be revised.
Ans 30: three years
Ques 31: According to Rule 109B, what must the Revisional Authority do before passing an order that is likely to adversely affect a person?
Ans 31: The Revisional Authority must serve a notice in FORM GST RVN-01 and provide a reasonable opportunity of being heard.
Ques 32: What is the subject matter of Section 115 of the CGST Act?
Ans 32: It deals with the interest payable on the refund of the pre-deposit amount paid for admission of an appeal.
Ques 33: Under Section 116, who among the following is NOT a valid authorised representative: a regular employee, an advocate, a retired Group-C officer, or a GST practitioner?
Ans 33: A retired Group-C officer is not a valid authorised representative; the officer must have been Group-B Gazetted or above for at least two years.
Ques 34: A retired Group-B Gazetted officer of the Commercial Tax Department is barred from appearing as an authorised representative for what period after retirement?
Ans 34: Such an officer is barred for a period of one year from the date of their retirement or resignation.
Ques 35: An appeal to the High Court under Section 117 can only be admitted if the High Court is satisfied that the case involves a _____.
Ans 35: substantial question of law
Ques 36: What is the time limit for filing an appeal to the High Court against an order of the State Bench of the Appellate Tribunal?
Ans 36: The appeal must be filed within a period of one hundred and eighty days from the date the order is received.
Ques 37: What is the minimum number of judges required to hear an appeal filed before the High Court under Section 117?
Ans 37: The appeal must be heard by a Bench of not less than two Judges of the High Court.
Ques 38: An appeal lies to the Supreme Court under Section 118 from any order passed by the _____ of the Appellate Tribunal.
Ans 38: Principal Bench
Ques 39: Identify one category of order that is non-appealable under Section 121 of the CGST Act.
Ans 39: An order directing the transfer of proceedings, seizing books of account, sanctioning prosecution, or an order passed under section 80 (payment in instalments).
Ques 40: In the case of *Gati-Kintetsu Express*, the Calcutta High Court held that Section 121(b) does not bar an appeal against the seizure of a vehicle, as it applies only to the seizure of what?
Ans 40: It applies only to the seizure or retention of books of account, registers, and other documents.
Ques 41: According to CIRCULAR NO. 207/1/2024-GST, what is the monetary limit below which Central Tax officers shall not file an appeal before the GSTAT?
Ans 41: The monetary limit is Rs. 20,00,000.
Ques 42: Under Rule 112, when can an appellant produce additional evidence before an appellate body?
Ans 42: When the lower authority refused to admit evidence that ought to have been admitted, or the appellant was prevented by sufficient cause from producing it.
Ques 43: Before admitting additional evidence under Rule 112, what must the Appellate Authority or Appellate Tribunal do?
Ans 43: It must record in writing the reasons for the admission of the additional evidence.
Ques 44: Under Rule 109C, if a final acknowledgement (FORM GST APL-02) has been issued, withdrawal of an appeal is subject to the approval of whom?
Ans 44: The withdrawal is subject to the approval of the appellate authority.
Ques 45: What does the term ‘month’ signify for the purpose of calculating limitation periods, as established in the *Brand Protection Services* case?
Ans 45: A ‘month’ refers to a calendar month as per the British calendar, not a period of thirty days.
Ques 46: What is the fee for filing an appeal to the Appellate Tribunal where the tax involved is Rs.5,00,000?
Ans 46: The fee is one thousand rupees for every one lakh rupees, so it would be Rs. 5,000.
Ques 47: According to Section 111, the Appellate Tribunal is not bound by the procedure in the Code of Civil Procedure, 1908, but shall be guided by the principles of _____.
Ans 47: natural justice
Ques 48: An order passed by the Appellate Tribunal can be enforced in the same manner as if it were a _____ made by a court in a suit.
Ans 48: decree
Ques 49: If the members of an Appellate Tribunal bench differ in their opinion on a point, who refers the case for hearing to another member?
Ans 49: The President of the Tribunal refers the case.
Ques 50: What form is used to apply for withdrawal of an appeal filed before the First Appellate Authority by an aggrieved person?
Ans 50: The application for withdrawal is filed in FORM GST APL-01W.
Ques 51: In the case of *Anand and Anand*, what was the court’s ruling regarding an Appellate Authority remitting a matter back to the Adjudicating Authority?
Ans 51: The court held that such a remand was unsustainable due to the express bar under Section 107(11) of the CGST Act.
Ques 52: What are the two components of the pre-deposit required under Section 107(6) for an appeal to the First Appellate Authority?
Ans 52: Full payment of admitted liability and ten per cent of the remaining disputed tax.
Ques 53: As per Section 107(12), what three elements must an order of the Appellate Authority state in writing?
Ans 53: The order must state the points for determination, the decision thereon, and the reasons for such decision.
Ques 54: Under Section 116(3), a person who has been dismissed or removed from Government service is disqualified from being an authorised representative for what duration?
Ans 54: The disqualification is for all time.
Ques 55: According to Rule 110A, an appeal may be transferred to a Single Member Bench only if it does not involve a _____.
Ans 55: question of law
Ques 56: What does the proviso to Section 108(2) allow the Revisional Authority to do?
Ans 56: It allows the authority to pass an order on any point that was not raised and decided in an appeal.
Ques 57: As held in the *Sidh Hanuman Enterprises* case, an appellate order confirming an assessment merely because the petitioner did not appear is unsustainable if it lacks what essential element?
Ans 57: The order is unsustainable if it lacks reasons for agreeing with the assessing authority’s order.
Ques 58: Under what section of the CGST Act is the power of the Revisional Authority to revise orders defined?
Ans 58: Section 108 defines the powers of the Revisional Authority.
Ques 59: If an order involves an issue pending before the Supreme Court, how is the limitation period for revision under Section 108(4) affected?
Ans 59: The period spent between the High Court’s decision and the Supreme Court’s decision is excluded from the limitation period.
Ques 60: What is the legal status of an order passed by the First Appellate Authority under Section 107(16)?
Ans 60: The order is final and binding on the parties, subject to further appeal provisions.
Disclaimer: The above information is not professional advice but only for educational purpose. Kindly seek professional help before application.
