1 / 4

Appeal before Goods and Service Tax Appellate (1)

We are full-service firm focused in the domain of Business Setup in India, FEMA, Expatriates Taxation, Accounting Outsource, International Taxation, Auditing, Transaction advisory, and so on.<br><br>Underpinned by our values and with our global presence, we serve on FDI advisory, cross-border accounting, International tax planning, and Management consulting needs of our overseas clients all over the world.<br>

vjmglobal
Download Presentation

Appeal before Goods and Service Tax Appellate (1)

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript

  1. Appeal before Goods and Service Tax Appellate Tribunal (“GSTAT”)

  2. Post issuance of any order by Appellate Authority, next level of review application lies with the GST Appellate Tribunal. GSTAT reviews the order passed by Appellate authority and then issues the order to confirm, modify or set aside the order of Appellate Authority based on its finding and analysis.  • CGST Act 20187 provides following 4 stages of appeal and review: • Appeal to GST Appellate Authority • Appeal to GSTAT • Appeal to High Court • Appeal to Supreme Court • In this article we will discuss the 2nd stage of appeal, i..e, appeal to Goods and Service Tax Appellate Tribunal (“GSTAT” or “Appellate Tribunal”)

  3. 1. In which cases an appeal is filed before the Goods and Service Tax Appellate Tribunal (“GSTAT”)? • 2. What are the Levels of GSTAT (Section 109 of CGST Act) • 3. Who can file an appeal with the Appellate Tribunal? • 4. When an appeal can be filed to Appellate Tribunal • 5. Procedure of filing appeal before Appellate Tribunal

More Related