No assessee shall need to pay the pre-deposits as a condition for filing an appeal in the GSTAT (Goods and Service Tax Appellate Tribunal), Central Board of Indirect Taxes and Customs (CBIC) stated.
The notification pursuant to the principles of the Supreme Court has been issued by the board for the case of Union of India v/s Filco Trade Centre Pvt. Ltd.
An appeal against the order must be submitted in duplicate in the Form and must be manually brought before the GST Appellate Authority within the time frame indicated in section 107 (1) or (2), according to the CBIC’s notification of the appeal procedure. The limitation period shall begin to run on the later of the dates of the issuing of the notification or the order.
As per the notification “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,”
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An appeal submitted in response to the notification must be accompanied by necessary documents, including a self-certified copy of the ruling, and must be signed by the person indicated in sub-rule (2) of rule 26 of the Central Goods and Services Tax Rules, 2017.
The Appellate Authority will manually send an acknowledgement in FORM GST APL-02 specifying the appeal number upon receipt of the appeal that meets all of the standards specified in the announcement. Only after the acknowledgement is issued will the appeal be considered lodged.
