The Supreme Court of India is the highest authority for appeals under the Goods and Services Tax (GST) regime, serving as the final arbiter when a taxpayer is dissatisfied with rulings from the High Court or the National Bench of the GST Appellate Tribunal (GSTAT).
The hierarchy of GST officers starts from lower-level officers such as GST Inspectors and moves up through Superintendents, Assistant Commissioners, Deputy Commissioners, and Joint Commissioners.
The Supreme Court also has a very wide appellate jurisdiction over all Courts and Tribunals in India in as much as it may, in its discretion, grant special leave to appeal under Article 136 of the Constitution from any judgment, decree, determination, sentence or order in any cause or matter passed or made by any Court ...
The GST Law gives powers to the Commissioner to review any order passed by his subordinates acting either as an adjudicating authority, or the appellate authority or revisional authority.
GST Act defines the phrase “adjudicating authority” as any authority competent to pass any order or decision under this Act, but does not include the Board, the First Appellate Authority and the Appellate Tribunal. Thus, in a way, any decision or order passed under the Act is an act of “adjudication”.
The FAA has the power to hear appeals against the decisions of the GST authorities and to pass orders in the matter. The FAA plays a crucial role in ensuring that taxpayers receive fair and impartial treatment under the GST regime.
The Commissioner of Central Tax or State Tax is the highest level of Adjudicating Authority under GST. The Commissioner is empowered to take enforcement actions, impose penalties and resolve disputes related to GST.
Broadly, it includes a relative, a regular employee, an advocate, a chartered accountant, a cost accountant, a company secretary, or any person with prescribed qualifications. It is also provided that indirect tax gazetted officers can appear as authorized representative after one year from retirement.
Established under Section 6 of the PMLA, the Adjudicating Authority is a quasi-judicial body appointed by the Central Government. Its primary function is to determine whether any property attached or seized is involved in money laundering activities.
The Appellate Authority is located in NCR, headed by a Chairperson, who is or has been a judge of a High Court, two former members of the Council of each of the three Institutes and two nominees of the Central government having knowledge and practical experience in the field of law, economics, business, finance or ...
Article III of the Constitution vested the Supreme Court with appellate jurisdiction "both as to Law and Fact" but granted the Congress the power to shape that jurisdiction "with such Exceptions, and under such Regulations" as it would make.
a) Review under Section 107 of the CGST Act, 2017: The Principal Commissioner or Commissioner of Central Tax under whom the Common Adjudicating Authority (Additional/ Joint Commissioner) is posted shall be the reviewing authority in respect of such O-I-Os.
(4)The right guaranteed by this article shall not be suspended except as otherwise provided for by this Constitution. Editorial Comment - Article 32 of the Indian Constitution is a fundamental right that guarantees the right to constitutional remedies.
Types of GST in India
CGST (Central Goods and Services Tax) SGST (State Goods and Services. IGST (Integrated Goods and Services Tax) UTGST (Union Territory Goods and Services Tax)
Clause (91) of section 2 of the Central Goods and Services Tax Act, 2017 (in short "CGST Act") defines the term "proper officer" to mean the Commissioner or any other Central Tax Officer authorized by the Commissioner in the Board to perform specific functions under the Act.
On average, GST Officer salaries ranges from ₹5.0 Lakhs to ₹5.5 Lakhs per year. Top companies and specialized roles may offer higher compensation.
Yes, an appeal application can be re-filed after it has been rejected at the admission stage. To file the application, navigate to the New application page. Select the Order type and enter the Order ID of the original application.
Appeals before the GST Appellate Tribunal must normally be filed within three months of the date a ruling is notified, according to Section 112(1) of the Central Goods and Services Tax Act, 2017.
As per section 71 of the CGST Act, 2017, any proper officer duly authorized by the Joint Commissioner of GST is empowered to have access to any business premises. Such authorization shall be in writing and shall be restricted to business premises of the taxable person.
(1) Any person aggrieved by an order passed against him under section 107 or section 108 of this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may appeal to the Appellate Tribunal against such order within 1three months from the date on which the order sought to be ...
The primary authorized signatory is the official representative of the company and serves as the channel of contact between the CBIC, tax authorities, and the business.
An appeal to the GSTAT must be filed within three months of receiving the order from the first Appellate Authority. To clear a backlog of older cases, the GSTAT has introduced a staggered, one-time filing window for appeals related to orders issued before 1 April 2026, with a final deadline of 30 June 2026.
GST in India is structured into four main tax slabs: 5%, 12%, 18%, and 28%.
Powers of GST Officers