Pre-Deposits Not A Prerequisite Condition For Filing Appeal In GSTAT: CBIC

The Central Board of Indirect Taxes and Customs (CBIC) has notified that no taxpayer will have to pay pre-deposits as a prerequisite condition for filing an appeal in the Goods and Service Tax Appellate Tribunal (GSTAT).

The Board has issued the notification pursuant to the directions of the Supreme Court in the case of Union of India v/s Filco Trade Centre Pvt. Ltd.

While notifying the procedure of appeal, the CBIC has stated that an appeal against the order shall be made duplicate in the Form and shall be presented manually before the Appellate Authority within the time specified in section 107 (1) or (2). The limitation period shall be computed from the date of issuance of the notification or the date of the order, whichever is later.

“The appellant shall not be required to deposit any amount as referred to in sub-section (6) of section 107 of the said Act as a pre-condition for filing an appeal against the said order,” the notification read.

An appeal filed under the notification shall be accompanied by relevant documents including a self-certified copy of the order and such appeal and relevant documents shall be signed by the person specified in sub-rule (2) of rule 26 of Central Goods and Services Tax Rules, 2017.

Upon receipt of the appeal which fulfils all the requirements as provided in the notification, an acknowledgement, indicating the appeal number, shall be issued manually in FORM GST APL-02 by the Appellate Authority. The appeal shall be treated as filed only when the acknowledgement is issued.

Notification No. 29/2023 – CENTRAL TAX

Date: 31/07/2023

Click Here To Read The Notification