Section 107 of CGST Act, 2017 : Section 107: Appeals To Appellate Authority

Explanation using Example

Imagine a business owner, Mr. Sharma, who runs a manufacturing unit. The GST authorities issue an order against him for the underpayment of GST due to the misclassification of goods. Mr. Sharma believes that the goods are classified correctly and that the tax amount demanded is excessive. He decides to appeal against this order.

Mr. Sharma files an appeal to the prescribed Appellate Authority under Section 107(1) of the CGST Act, 2017, within three months from the date the order was communicated to him. Before filing the appeal, he pays the full amount of tax and penalty admitted by him and 10% of the remaining disputed tax amount as per Section 107(6). His appeal is accepted, and recovery proceedings for the balance am...

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