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1. Appeal with appellate Authority under GST

3. 1. When an appeal can be filed before the Appellate
Authority?
• Provisions empowering appeal filing before
appellate Authority are given under Section 107
of CGST Act.
• As per section 107, any person aggrieved by any
decision of Adjudicating Authority may file an
appeal before Appellate Authority

4. 2. Which authority is the Adjudicating Authority?
• As per Section 2(4) of CGST Act, adjudicating
Authority is any authority, appointed or
authorised to pass any order or decision under
CGST Act.
• Therefore, all orders issued under other
chapters of CGST Act can be challenged before
appellate authority by aggrieved party such as
refund order issued under Chapter XI,
assessment order issued under Chapter XII etc.

5. 3. What are the Levels of Appellate Authority?
• Section 107 provides that Appeal can be filed
with following 2 levels of Appellate Authority:
1.Where impugned order under CGST Act/SGST Act
is issued by Additional Commissioner or Joint
Commissioner then appeal shall be filed
be Commissioner (Appeals)
2.Where an impugned order is issued by the
Deputy or Assistant Commissioner or
Superintendent the application shall be filed
with Joint Commissioner (Appeals)