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GST Appeals and Review

Tax laws broadly impose two types of obligation: a] Tax related b] Procedural related. Sometimes there are situation of actual and seeming denial. If differences in views persist, it results into disputes that need to be resolved.
There may be different view and opinion on one subject; hence it is likely that taxpayer may not be agreeing on “adjudication order” passed by the tax officer. It is also possible that department may not agree with the decision order in some cases.
That is why GST Law has provided channel of appeal to both sides. Appeal is statutory right. The Act also provides that if proper officer under the CGST, SGST and UTGST ACT has passed the order, appeal, review or revision against the said order shall lie with the proper officer of the Act.
Appellate Mechanism
A taxpayer aggrieved by the order of adjudicating authority can file an appeal with Appellate Authority. Appeal must be against an order of judging authority.

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