84. Second Appeals to the Appellate Tribunal

(1)  Any person aggrieved by an order passed by the first appellate authority under sub-section (10) of section 82may appeal to the Appellate Tribunal against such order.

(2) The Appellate Tribunal may, in its discretion, refuse to admit any such appeal where the tax involved or the difference in tax involved or the amount of fine or penalty determined by such order, does not exceed two lakh rupees.

(3)  The Board** (**or the corresponding body in the states) may by order constitute such Committees as may be necessary for the  purposes of filing appeals against the orders of the first Appellate Authority. Every such Committee shall consist of two designated officers8 of GST.

(4)  The Committee of designated officers of GST may, if it is of the opinion that an order passed by the first Appellate Authority under sub-section (10) of section 82, is not legal or proper, direct any GST Officer authorized by it in this behalf to apply to the Appellate Tribunal for the determination of such points arising out of the order passed by the first Appellate Authority as may be specified by the Committee in its order.

PROVIDED that where the Committee of designated officers of GST differs in its opinion, it shall be deemed that the Committee has formed the opinion that the order under review is not legal or proper.

(5)  Where in pursuance of an order under sub-section (4) the authorized officer makes an application to the Appellate Tribunal, such application shall be dealt with by the Appellate Tribunal as if it were an appeal made against the order of the first Appellate Authority and the provisions of this Act shall, so far as may be, apply to such application, as they apply in relation to appeals filed under sub-section (1).

(6)  Every appeal under this section shall be filed within three months from the date on which the order sought to be appealed against is communicated to the Commissioner of GST, or, as the case may be, the other party preferring the appeal.

(7)  On receipt of notice that an appeal has been preferred under this section, the party against whom the appeal has been preferred may, notwithstanding that he may not have appealed against such order or any part thereof, file, within forty-five days of the receipt of the notice, a memorandum of cross-objections, verified in the prescribed manner, against any part of the order appealed against and such memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the time specified in sub-section (6).

(8)  The Appellate Tribunal may admit an appeal or permit the filing of a memorandum of cross-objections after the expiry of the period referred to in sub-section

⁸For reasons of difficulties of the states as mentioned earlier (6) or sub-section (7) respectively, if it is satisfied that there was sufficient cause for not presenting it within that period.

(9)  An appeal to the Appellate Tribunal shall be in the prescribed form and shall be verified in the prescribed manner and shall be accompanied by a prescribed fee.

PROVIDED that no such fee shall be payable in the case of an appeal referred to in subsection (5) or a memorandum of cross-objections referred to in sub-section (7).

(10)(a)  No appeal shall be filed under sub-section (1) unless the appellant has deposited an amount of ten percent of the amount in dispute in pursuance of the decision or order sought to be appealed against (in addition to the amounts deposited under sub-section (6) of section 82).

Explanation: For the purposes of this sub-section, the expression “amount in dispute” shall include –

i. amount determined under section ------(the section relating to demands).

ii. amount of erroneous or irregular input tax credit

iii. amount payable under rule-------of the GST Credit Rules 201…

iv. amount of penalty imposed

PROVIDED that nothing in this sub-section shall affect the right of the departmental authorities to apply to the appellate tribunal for ordering a higher amount of pre-deposit in a case which is considered by the Committee of designated officers of GST to be a “serious case”.

Explanation :- For the purpose of this proviso, the expression “serious case” shall mean a case involving a disputed tax liability of not less than Rupees Twenty Five Crores and where the Committee of designated officers of GST is of the opinion (for reasons to be recorded in writing) that the department has a very good case against the taxpayer.

(b) The provisions of clause (a) shall also apply mutatis mutandis to cross objections filed under sub-section (7).

(11) Every application made before the Appellate Tribunal,—

(a) in an appeal for rectification of mistake or for any other purpose; or

(b) for restoration of an appeal or an application,

shall be accompanied by a prescribed fee :

PROVIDED that no such fee shall be payable in the case of an application filed by or on behalf of the Commissioner of GST under this sub-section.