Section 107 Appeals to Appellate Authority, CGST Act, 2017




Appeals to Appellate Authority, Sec 107 of CGST Act, 2017


The below post explains about Appeals to Appellate Authority under section 107 of CGST Act,2017.


Section 107 of CGST Act, 2017 explains Appeals to Appellate Authority as below: (The amendments if any will also be updated here soon).


The extract of Section 107 of CGST Act,2017 quoted below:


107  Appeals to Appellate Authority


107. (1) Any person aggrieved by any decision or order passed under this Act or the

State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an

adjudicating authority may appeal to such Appellate Authority as may be prescribed within

three months from the date on which the said decision or order is communicated to such


Section 107 Appeals to Appellate Authority, CGST Act, 2017(2) The Commissioner may, on his own motion, or upon request from the Commissioner

of State tax or the Commissioner of Union territory tax, call for and examine the record of any

proceedings in which an adjudicating authority has passed any decision or order under this

Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax

Act, for the purpose of satisfying himself as to the legality or propriety of the said decision

or order and may, by order, direct any officer subordinate to him to apply to the Appellate

Authority within six months from the date of communication of the said decision or order for

the determination of such points arising out of the said decision or order as may be specified

by the Commissioner in his order.

(3) Where, in pursuance of an order under sub-section (2), the authorised officer

makes an application to the Appellate Authority, such application shall be dealt with by the

Appellate Authority as if it were an appeal made against the decision or order of the

adjudicating authority and such authorised officer were an appellant and the provisions of

this Act relating to appeals shall apply to such application.



(4) The Appellate Authority may, if he is satisfied that the appellant was prevented by

sufficient cause from presenting the appeal within the aforesaid period of three months or six

months, as the case may be, allow it to be presented within a further period of one month.

(5) Every appeal under this section shall be in such form and shall be verified in such

manner as may be prescribed.
(6) No appeal shall be filed under sub-section (1), unless the appellant has paid—

(a) 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

(b) a sum equal to ten per cent. of the remaining amount of tax in dispute arising

from the said order, in relation to which the appeal has been filed.

(7) Where the appellant has paid the amount under sub-section (6), the recovery

proceedings for the balance amount shall be deemed to be stayed.

(8) The Appellate Authority shall give an opportunity to the appellant of being heard.

(9) The Appellate Authority may, if sufficient cause is shown at any stage of hearing of

an appeal, grant time to the parties or any of them and adjourn the hearing of the appeal for

reasons to be recorded in writing:

Provided that no such adjournment shall be granted more than three times to a party

during hearing of the appeal.

(10) The Appellate Authority may, at the time of hearing of an appeal, allow an appellant

to add any ground of appeal not specified in the grounds of appeal, if it is satisfied that the

omission of that ground from the grounds of appeal was not wilful or unreasonable.

(11) The Appellate Authority shall, after making such further inquiry as may be

necessary, pass such order, as it thinks just and proper, confirming, modifying or annulling

the decision or order appealed against but shall not refer the case back to the adjudicating

authority that passed the said decision or order:
Provided further that where the Appellate Authority is of the opinion that any tax has

not been paid or short-paid or erroneously refunded, or where input tax credit has been

wrongly availed or utilised, no order requiring the appellant to pay such tax or input tax credit

shall be passed unless the appellant is given notice to show cause against the proposed

order and the order is passed within the time limit specified under section 73 or

section 74.

(12) The order of the Appellate Authority disposing of the appeal shall be in writing

and shall state the points for determination, the decision thereon and the reasons for such


(13) The Appellate Authority shall, where it is possible to do so, hear and decide every

appeal within a period of one year from the date on which it is filed:

Provided that where the issuance of order is stayed by an order of a court or Tribunal,

the period of such stay shall be excluded in computing the period of one year.

(14) On disposal of the appeal, the Appellate Authority shall communicate the order

passed by it to the appellant, respondent and to the adjudicating authority.

(15) A copy of the order passed by the Appellate Authority shall also be sent to the

jurisdictional Commissioner or the authority designated by him in this behalf and the

jurisdictional Commissioner of State tax or Commissioner of Union Territory Tax or an authority

designated by him in this behalf.

(16) Every order passed under this section shall, subject to the provisions of

section 108 or section 113 or section 117 or section 118 be final and binding on the parties.


The above information clarifies about Appeals to Appellate Authority under section 107 of CGST Act,2017.  


If you have any comments about Section 107 of CGST Act, 2017 explaining Appeals to Appellate Authority, share below your thoughts:


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Sakshi Dokania: Who is the prescribed appellate authority for appeal by the aggrieved party?

UMRAO singh: Every state has two appellate authority. One is of Center and other of State. If order is of Center officer Center FAA GST will hear the case. Similarly is appealable order of State officer State FAA of GST will hear the case.

R P NAGAR: one NGO was shifted inverter batteries from haryana to delhi office with out bill NGO was doing public interes twere gone back to delhi work by the direction of central govt. can NGO TRANSFER the goods with out bill , no gst numbers

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