Appeal to Appellate Authority

1. Scheme of appeal provisions under GST

Under the GST law, four level of appellate hierarchy has been specified namely;

(i) Appeal before the appellate Authority [Section 107]

(ii) Appeal to Appellate Tribunal [Section 112]

(iii) Appeal to High Court [Section 117]

(iv) Appeal to Supreme Court [Section 118]

The scheme of the GST appeal provisions are being discussed hereunder.

2. Filing of appeal before Appellate Authority

As per section 107 of the Central Goods and Services Tax Act, 2017 (in short "the CGST Act") read with rule 109A of the Central Goods and Services Tax Rules, 2017 (in short CGST Rules), any person aggrieved by any decision or order passed under the CGST Act or the SGST Act or the UTGST Act by an adjudicating authority, may appeal to --