Section 107 - Appeals to Appellate Authority

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Section 107. Appeals to Appellate Authority.- (1) Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person. (2) The Commissioner may, on his own motion, or upon request from the Commissioner of State tax or the Commissioner of Union territory tax, call for and examine the record of any proceedings in which an adjudicating authority has passed any decision or order under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, for the purpose of satisfying himself as to the legality or propriety of the said decision or order and may, by order, direct any officer subordinate to him to apply to the Appellate Authority within six months from the date of communication of the said decision or order for the determination of such points arising out of the said decision or order as may be specified by the Commissioner in his order. (3) Where, in pursuance of an order under sub-section (2), the authorised officer makes an application to the Appellate Authority, such application shall be dealt with by the Appellate Authority as if it were an appeal made against the decision or order of the adjudicating authority and such authorised officer were an appellant and the provisions of this Act relating to appeals shall apply to such application. (4) The Appellate Authority may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months or six months, as the case may be, allow it to be presented within a further period of one month. (5) Every appeal under this section shall be in such form ...

Q&A

What does Section 107 cover?

Section 107 covers appeals to appellate authority within Chapter XVIII of the CGST Act.

Can this page replace the official Act?

No. Use this page as a practical guide, then verify Section 107 in India Code, CBIC and any applicable Gazette notification.

What should be retained for Section 107?

Keep the official source, fact matrix, invoices or returns, portal acknowledgements, calculations, correspondence, notices/orders and reviewer conclusion.

Primary Official Sources

• India Code consolidated CGST Act PDFofficial consolidated Act PDF used for statutory cross-check
• CBIC Tax Information Act explorerofficial CBIC section explorer route
• GST Council Central GST resourcesofficial GST Council route for central GST law resources
• CBIC official section content payloadofficial CBIC section HTML payload used for the statutory extract

Related Inter / Intra Links

Section 107 should be read inside the wider GST law hub with CGST Rules, GST forms, circulars, notifications, case-law and practical workflow pages.

Disclaimer

Finin2min provides this Section 107 page for education and professional research. Official India Code, CBIC, Gazette and court sources control the legal position for Appeals to Appellate Authority.