Procedure for departmental appeals before GSTAT
Order-in-Appeal is shared
The Appellate Authority uploads the Order-in-Appeal on the GST common portal and sends it, electronically and physically, to the Principal Commissioner/Commissioner having jurisdiction over the CAA. CAA-side Commissioner examines it
That Commissioner examines the order, takes comments from DGGI where required, and forwards recommendations to the jurisdictional Commissioners of all taxpayers covered by the common order. Taxpayer-side review
The jurisdictional CGST Principal Commissioner/Commissioner of each taxpayer acts as the reviewing authority under Section 112(3) of the CGST Act and may direct an officer to file the appeal. Separate appeal per taxpayer
A separate departmental appeal is filed for each taxpayer before the GSTAT bench having territorial jurisdiction over that taxpayer, with intimation to the Commissioner having jurisdiction over the CAA.
Time limits and threshold for GSTAT appeals
| Point | Position under Section 112 of the CGST Act |
|---|---|
| Taxpayer appeal (Section 112(1)) | Within three months from the date on which the order is communicated |
| Departmental appeal (Section 112(3)) | The Commissioner may direct an appeal within six months from the date on which the order was passed |
| Minimum amount (Section 112(2)) | GSTAT may refuse to admit an appeal where the tax, interest, fine, fee and penalty involved does not exceed ₹50,000 |
What this means for taxpayers in multi-entity DGGI cases
A favourable first appellate order may be challenged by the department separately for each taxpayer, before that taxpayer's own GSTAT bench. Track the appeal position of every group entity covered by the common order, since outcomes can differ by bench. Keep a register of Orders-in-Appeal, communication dates and limitation periods for each entity.
One common order, separate appeals
Frequently Asked Questions
The procedure for departmental appeals before GSTAT against Orders-in-Appeal where the Order-in-Original was passed by a Common Adjudicating Authority in DGGI cases.
The jurisdictional CGST Principal Commissioner/Commissioner of each taxpayer, under Section 112(3) of the CGST Act.
A separate appeal is filed for each taxpayer before the GSTAT bench having territorial jurisdiction over that taxpayer.
Within three months from the date on which the order is communicated, under Section 112(1) of the CGST Act.
