GST Update on Draft Rules For Filing Appeals Under GST Regime

The government has recently released the draft rules for filing appeals under GST regime. The GST law proposes to digitize all the activities as far as possible and this is evident from the proposals for monitoring the movement of goods electronically by way of E-Way bills. Furthermore, since the input tax credit availment is also dependent on matching of data on common portal, it was expected that filing of appeals will also be online under the GST regime and this is also indicated from the Draft Appeal Rules. However, complete paperless appeals as expected will not be reality in the GST era.

The draft appeal rules prescribe that appeal to appellate authority or the appellate tribunal may be filed electronically by the assessees after which a provisional acknowledgement shall be issued to them immediately. The appeal will also be signed and verified in the prescribed manner. However, a hard copy of the appeal will be required to be submitted in triplicate to the appellate authority and shall be accompanied by a certified copy of the decision or order appealed against along with the supporting documents within seven days of filing the appeal electronically. Thereafter, a final acknowledgement indicating appeal number will be issued by the appellate authority. Moreover, it is also specified that if the hard copy and documents are submitted within seven days from the date of online filing of appeal, date of provisional acknowledgement shall be the date of filing appeal otherwise the date of submission of documents shall be considered as the date of filing of appeal. Hence, the appeal shall be treated as final only when the final acknowledgement indicating appeal number is issued. This will have the effect that online filing of appeal is not suffice and rather submitting hard copy of appeal along with certified copy of order and supporting documents within stipulated time is more important so as to avoid declaration of appeal as time barred.

The picture regarding filing of appeals in GST is similar to the present scenario except that the assessees have been given option to file appeal electronically but their appeal will not be considered as filed unless and until the hard copy along with certified copy and supporting documents are filed in triplicate to the appellate authority. Hence, the paperwork will not reduce in the GST era as apart from filing online appeal, the assessee will have to comply with the formalities as presently in force.

It is pertinent to mention here that section 169 of the CGST Act, 2017 relating to service of notice prescribes the modes of communicating notice, order or decision and one of the modes include sending communication through e-mail or making the order available on common portal. In such a case, when the show cause notice and the order both are available on common portal, it is not understandable as to why the assessees are being compelled to send certified hard copies of orders even after online filing of appeals. Moreover, it was apprehended that in the era of technology, personal hearings would also be convened electronically through video conferencing without requiring the authorised representative to personally attend the hearing but all such expectations have gone in vain. It appears that the complete digitization as expected with respect to filing of appeals is only a myth and the assessees will be required to comply with documentary formalities even in the GST regime.

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GST Update on Draft Rules For Filing Appeals Under GST Regime

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