Kerala GST Department Issues Clarification w.r.t. Filing Appeals sans GST Appellate Tribunal Circular No. 01/2024 has been issued by the Kerala Goods and Services Tax (GST) Department, offering comprehensive guidance and clarification on the process of filing appeals in the absence of the GST Appellate Tribunal.
The circular aims to tackle challenges arising from the delay in establishing the GST Appellate Tribunals, which hinders individuals from meeting the mandated three-month deadline for filing appeals as outlined in Sub-section (1) of Section 112 of the CGST/SGST Act.
In response to this concern, the Kerala government, through a prior notification, has clarified that the computation of the three months for filing appeals will commence from the later of the date of communication of the order or the date when the President of the Appellate Tribunal assumes office.
Nevertheless, taxpayers lodged complaints, asserting that the department initiated the recovery process following unfavourable decisions by the first appellate authority, even when the taxpayer had the intention of appealing before the Appellate Tribunal.
To bring transparency and consistency to the enforcement of the law, the Kerala GST Department, utilizing the authority vested by Section 168 of the KSGST Act, has issued the following clarifications and guidelines:
Operational Appeals Procedure: In situations where the Appellate Tribunal is not operational, Appellate Authorities are encouraged to promptly address pending appeals without waiting for the establishment and functioning of the Appellate Tribunal.
Retrieval Protocol: Following the resolution of appeals under Section 107, if any financial obligation arises based on the Appellate Authority’s decision, taxpayers planning to appeal to Section 112(1) are required to submit a declaration to the relevant tax authorities.
GST Appeals for Time Limit: Appeals against rulings from the first Appellate Authority can be submitted to the Appellate Tribunal within three months (six months for government appeals) from the date of communication of the order or from the date when the President of the Appellate Tribunal assumes office, whichever occurs later.
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The Joint Commissioners of Taxpayer Services are directed to promptly convey these guidelines to taxpayers within their respective districts. This directive remains in effect until the President of the Appellate Tribunal assumes office, and any challenges in implementation should be brought to the attention of the Commissioner of State Tax, Kerala.
