Section 107 Keynote

Section 107 outlines the detailed procedures, conditions, and powers related to the appeal process to the Appellate Authority under the GST Act. Here’s a summary of the key points: Appeal Process: Any person aggrieved by a decision or order passed under the GST Act, State Goods and Services Tax Act, or Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to the prescribed Appellate Authority within three months from the date of communication of the decision or order. Powers of the Commissioner: The Commissioner has the authority to call for and examine the record of any proceedings in which an adjudicating authority has passed a decision or order under the GST Act. The Commissioner can direct an officer subordinate to him to apply to the Appellate Authority within six months for the determination of specific points arising from the decision or order. Conditions for Filing Appeal: The appellant must pay the admitted amount of tax, interest, fine, fee, and penalty arising from the impugned order in full. Additionally, a sum equal to ten percent of the remaining amount of tax in dispute must be paid, subject to a maximum of twenty-five crore rupees. Appellate Authority’s Powers and Procedures: The Appellate Authority has the power to allow an appellant to add any ground of appeal not specified in the original grounds of appeal, grant time to the parties, and adjourn the hearing of the appeal for valid reasons. The Appellate Authority may pass an order confirming, modifying, or annulling the decision or order appealed against.