Section 101 : Appeals to the Appellate Tribunal – Appeals And Revision

101. Appeals to the Appellate Tribunal

(1) Any person aggrieved by an order passed against him under section 98 or section 99 of this Act or of the [SGST/CGST] Act as per the provisions of section 7 of the [SGST/CGST] Act may appeal to the Appellate Tribunal against such order within three months from the date on which the order sought to be appealed against is communicated to the person preferring the appeal.

(2) The Appellate Tribunal may, in its discretion, refuse to admit any such appeal where the tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined by such order, does not exceed one lakh rupees.

(3) The [Commissioner] may, by order, constitute such Committees consisting of two officers as may be necessary for the purposes of review of and filing appeals against the orders passed under sub-section (10) of section 98, or as the case may be, under sub-section (1) of section 99.

(4) The Committee may, if it is of the opinion that an order passed under sub-section (10) of section 98, or as the case may be, under sub-section (1) of section 99 of this Act or of the [SGST/CGST] Act as per the provisions of section 7 of the [SGST/CGST] Act, is not legal or proper, direct any officer authorized by it in this behalf to apply to the Appellate Tribunal within six months from the date on which the order sought to be appealed against is communicated to the Commissioner for the determination of such points arising out of the said order as may be specified by the Committee:

PROVIDED that where the Committee differs in its opinion, it shall be deemed that the Committee has formed the opinion that the order under review is not legal or proper.

(5) Where in pursuance of an order under sub-section (4) the authorized officer makes an application to the Appellate Tribunal, such application shall be dealt with by the Appellate Tribunal as if it were an appeal made against the order under sub-section (10) of section 98, or as the case may be, under sub-section (1) of section 99 and the provisions of this Act shall, so far as may be, apply to such application, as they apply in relation to appeals filed under sub-section (1).

(6) On receipt of notice that an appeal has been preferred under this section, the party against whom the appeal has been preferred may, notwithstanding that he may not have appealed against such order or any part thereof, file, within forty five days of the receipt of notice, a memorandum of cross-objections, verified in the prescribed manner, against any part of the order appealed against and such memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the time specified in sub-section (5).

(7) The Appellate Tribunal may admit an appeal or permit the filing of a memorandum of cross-objections after the expiry of the period referred to in subsection (5) or sub-section (6) respectively, if it is satisfied that there was sufficient cause for not presenting it within that period.

(8) An appeal to the Appellate Tribunal shall be in the prescribed form and shall be verified in the prescribed manner and shall be accompanied by a prescribed fee:

PROVIDED that no such fee shall be payable in the case of an appeal filed by the  Commissioner or a memorandum of cross-objections referred to in sub-section (6).

(9) (a) No appeal shall be filed under sub-section (1) unless the appellant has deposited –

(i) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him, and

(ii) a sum equal to ten percent of the remaining amount of tax in dispute, in addition to the amount deposited under sub-section (6) of the section 98, arising from the said order, in relation to which the appeal has been filed:

PROVIDED that nothing in this sub-section shall affect the right of the departmental authorities to apply to the Appellate Tribunal for ordering a higher amount of predeposit, not exceeding twenty-five percent of the amount of tax in dispute after taking into account the amount deposited in the first appeal, in a case which is considered by the Commissioner of GST to be a “serious case”.

Explanation. – For the purpose of this proviso, the expression “serious case” shall mean a case in which an order has been passed under section 67 involving a
disputed tax liability of not less than Rupees Twenty Five Crores.

(b) The provisions of clause (a) shall also apply mutatis mutandis to cross objections filed under sub-section (6).

(10) Every application made before the Appellate Tribunal, —

(a) in an appeal for rectification of mistake or for any other purpose; or

(b) for restoration of an appeal or an application, shall be accompanied by a prescribed fee :

PROVIDED that no such fee shall be payable in the case of an application filed by or on behalf of the Commissioner of GST.