I am dissatisfied with the appellate authority's order on my GST dispute in Patiala; what is the next level of appeal available to me?
NI Asked by Nisha Bhatt from India
Quick Answer
Under the CGST Act, 2017, the appellate hierarchy proceeds from the Adjudicating Authority to the Appellate Authority (under Section 107), then to the Tribunal (under Section 109), and thereafter to the High Court under Section 112 if a substantial question of law is involved.
Detailed Legal Analysis
Under the CGST Act, 2017, the appellate hierarchy proceeds from the Adjudicating Authority to the Appellate Authority (under Section 107), then to the Tribunal (under Section 109), and thereafter to the High Court under Section 112 if a substantial question of law is involved. The appeal before the Tribunal must be filed within three months of the Appellate Authority's order, extendable by one month.
If a substantial question of law arises, you may appeal to the Punjab and Haryana High Court within 180 days, extendable by a further 180 days. The Punjab Rent Control Act 1995 on SGST appeals may have corresponding provisions.
The Supreme Court is the final appellate authority under Section 113 if a substantial question of law is certified. Legal representation by an indirect tax advocate is advisable for complex GST appeals.
Disclaimer: AI-generated for educational purposes only. Does not constitute legal advice. Consult a qualified practitioner.