EXAM ORIENTED BOOK

INDIRECT TAXATION

CORRIGENDUM

Please Note that if the highlighted part is already

the same in your Book then kindly ignore the
same as it may have been rectified in the book
edition you possess.
 VOLUME 1:
GST AND CUSTOMS
HIGHLIGHTED ARE THE MISPRINTS IN THE BOOK
CHAPTER 2. SUPPLY UNDER GST

Page No - 22
DO YOU KNOW
Amounts/fees charged by Consumer Disputes Redressal Commission
Consumer Disputes Redressal Commissions (National/ State/ District) may not be tribunals literally as
they may not have been set up directly under Article 323B of the Constitution. However, they are
clothed with the characteristics of a Tribunal7. Consequently, fee paid by litigants while registering
complaints to said Commissions are not leviable to GST. Any penalty in cash imposed by or amount
paid to these Commissions will not attract GST

CHAPTER 4. EXEMPTION OF GST

Page No - 59
NOTE: Hostel accommodation provided by trusts
(1) Hostel accommodation services provided by trusts to students do not fall within the ambit of charitable
activities as defined above.
(2) However, accommodation service in hostels including such services provided by trusts having Declared
tariff below Rs. 1,000 per day is exempt under Entry 14 of the Notification [Circular No. 32/06/2018-GST
dated 12.02.2018].

CHAPTER 9. REGISTRATION

Page No - 190
ANALYSIS OF AMENDMENT :
Person supplying SUPPLY OF COMPULSORY
exclusively through ECO REGISTRATION
GOODS

SUPPLY OF
SERVICES

Services covered Other

U/S 9(5) Services

Exempt from If ATO > 20L / 10L

Registration → Compulsory Registration
 CHAPTER 14. REFUNDS

Page No - 275
EXAMPLE:
M/s. Kalyan Manufactures & Exports Pvt. Ltd. Furnished following information and requests to you
compute the maximum refund eligible in respect of Zero-rated supplier for the relevant period:

Particulars Rs
1) Input tax credit available on inputs 2,50,000
2) Input tax credit available on inputs service 50,000
3) Input tax credit available on capital goods 2,00,000
4) Taxable value goods exported without payment of tax 15,00,000
5) Taxable value goods supplied within India 35,00,000
6) Payment received towards services supplied for exports (include Rs. 50,000 of
advance towards service to be supplied/ exports after the current reverent 5,50,000
period) 5,00,000
7) Taxable value of services supplied within India

CHAPTER 19. DEMAND AND RECOVERY

Page No - 275

RECOVERY PROCEEDINGS [SECTION 78 & 79]

A. INTIMATION OF RECOVERY PROCEEDINGS [Section78]

Any amount payable by a taxable person in pursuance of an order passed under this Act must be paid by
such person within a period of 3 months from the date of service of such order. If a taxable person fails to
do so, recovery proceedings are initiated against him. Any amount payable by a taxable person in
pursuance of an order passed under this Act must be paid by such person within a period of 3
months from the date of service of such order.
If a taxable person fails to do so, recovery proceedings are initiated against him. (To be Deleted,
Repetition of Statement)

RECOVERY OF TAX [Section79] – MODES OF RECOVERY OF TAX

1. RECOVERY BY DEDUCTION FROM ANY MONEY OWED [SECTION 79(1)(a) READ WITH RULE 143]
The proper officer may recover the amount so payable from any money owing to such person
[referred as ‘defaulter’] which may be under the control of the proper officer.
 CHAPTER 4. VALUATION

Page No - 410
CUSTOMS VALUATION (DETERMINATION OF VALUE OF IMPORTED GOODS) RULES,
2007 IMPORT VALUATION (W.E.F 10TH OCT, 2007)
Import Valuation Rule 1 Short Title, Commencement and Applicability
Rules Rule 2 Definition Related
Identical Goods
Similar Goods
Normal Transaction Value
Rule 3 Transaction Value
Rule 4 Value based on identical goods
Rule 5 Value based on similar goods
Rule 6 Change of order of Rule 7 and 8
Rule 7 Deduction Method (Goods of like kind)
Rule 8 Calculation method
Rule 9 Residual method
Rule 10 Additions (Compulsory)
Rule 11 Declaration
Rule 12 Rejection of Declaration

Page No - 419
Rule 5: Value Based 1. The goods shall be valued at par with the similar goods, imported at or
on Similar Goods about the same time in same or closest quantity.
2. Adjustments are allowed to be made for
a. Time gap
b. Quantity difference
c. Difference of commercial level
Notes:
1. The transaction value of similar goods will be used in determining the value
of imported goods only if
following condition are fulfilled:
a. similar goods are sold at the same commercial level.
b. They are in substantially same quantities as the goods being
valued.
2. After determining comparable values, the lowest of them shall be adopted.
3. If the value cannot be determined according to rule 5 then it shall be
determined under Rule 7 or 8.
 CHAPTER 5. DUTY DRAWBACK

Page No - 432
1. Mr. X was erroneously refunded a sum of Rs. 20,000 in exceeds of actual drawback on 20-06-2017.
The same was demanded by the department on 14-08-2017 and the same was return to the
department on 20-10-2017. You are required to calculate the amount of interest chargeable from
Mr. X.
Provided brief reasons for your answer.

SOLUTION: computation of interests chargeable from Mr. X on excess duty drawback paid.

Duty drawback erroneously refunded 20,000

Date of repayment of erroneous drawback 20-06-2017
Date of payment by the assessee 20-10-2017
No. of days of delay [21-06-2017 to 20-10-2017] 122 days
Rate of interest 15%
Quantum of interest (rounded off) R 20,000 x 122 ÷ 365 x 15%] 1,003

Working Note : Interest of payable, by the claimant, on erroneous refund of duty drawback @ 15% per
annum for the period beginning from the date of payment of such drawback to the claimant, till the date of
recovery of such drawback.
 VOLUME 2:
QUESTIONS, MCQS
AND LDR
HIGHLIGHTED ARE THE MISPRINTS IN THE BOOK
CHAPTER 2. SUPPLY UNDER GST

Page No - 3
Problem 6: Duster Ltd. owns a motor vehicles which is used to transport its workers to customers
premises. During one weekend, one car was used by its managing director for his relatives for a
family outing, Is it a supply?
Solution: Yes, it qualifies as a supply
Legal Justification: As per Section 7(1A) read with Schedule II of CGST Act, 2017, when business assets are
used for personal purpose, it shall be treated as supply of service and will be liable to tax even if made
without consideration.
Thus, the said transaction will qualify as supply.

CHAPTER 3. CHARGES OF GST

Page No - 9
Problem 2: True Ltd. a manufacturing concern in Mumbai has opted for composition scheme
furnishes you with the following information for Financial Year 2018-19. It requires you to determine
its composition tax liability and total tax liability. In Financial Year 2018-19 total value of supplies
including inward supplies taxed under reverse charge basis are Rs. 1,24,00,000. The break up of
supplies are as follows –

Page No - 10
Problem 2: True Ltd. a manufacturing concern in Mumbai has opted for composition scheme
furnishes you with the following information for Financial Year 2018-19. It requires you to determine
its composition tax liability and total tax liability. In Financial Year 2018-19 total value of supplies
including inward supplies taxed under reverse charge basis are Rs. 1,24,00,000. The break up of
supplies are as follows –

Problem 4: Mr. A, a manufacturer who keeps no inventories, presents the following expected
information for the year –

(1) Purchase of goods: Rs. 70 lakhs (GST @ 5%)

(2) Sales (at fixed selling price inclusive of all taxes) : Rs. 75 lakhs (GST on sales @ 5%)

Discuss whether he should opt for composition scheme if composite tax is 1% of turnover.

Expenses of keeping detailed statutory records required under the GST Laws will be Rs. 2,20,000 p.a.,
The cost of maintaining fewer records shall cost Rs. 80,000 under composition scheme. Other
expenses are Rs. 2,00,000 p.a. irrespective of the method of paying tax.
 CHAPTER 4. EXEMPTION OF GST
Page No - 25
Q3. Service by whom, by way of any activity in relation to any function entrusted to a municipality
under Article 243 W of the Constitution, is exempted?
(a) Central Government or State Government or Union territory or Local authority
(b) Governmental authority
(c) Municipality under Article 243 W of the Constitution
(d) All of above

Ans. (b) Governmental authority

CHAPTER 6. TIME OF SUPPLY

Page No - 48
Problem 14: From the following information determine the time of supply if goods are supplied on
approval basis

S.No. Removal of goods Issued of invoice Accepted by Receipt of

recipient payment
1. 01-12-2017 15-12-2017 05-12-2017 25-12-2017
2 01-12-2017 12-12-2017 15-12-2017 12-12-2017
3 01-12-2017 25-07-2018 25-07-2018 20-07-2018

Solution: Time of supply of goods in each the above cases has been given in follow table-

S. Removal of Issue of Accepted by Receipt of Time of Reason

No. goods invoice recipient payment supply
1 01-12-2017 15-12-2017 05-12-2017 25-12-2017 15-12-2017 TOS is earlier of invoice date
or Due Date of Invoice

2 01-12-2017 15-12-2017 15-12-2017 12-12-2017 12-12-2017 TOS is earlier of invoice date

or Due Date of Invoice

3 01-12-2017 25-07-2018 25-07-2018 20-07-2018 02-06-2018 TOS shall be date after expiry
of 6 months from the date of
removal, since invoice is not
issued within 6 months from
the date of removal and
payment is also received
after such date.
 Page No - 50
Problem 18: An online portal, raises invoice for database access on 20th March 2017 on ABC Ltd. The
payment is made by ABC Ltd. By a demand draft sent on 24th March 2017, which is received and
entered in the accounts of online Info on 24th March 2017. Online info encashes the demand draft and
thereafter, gives access to the database to ABC Ltd. From 4th April. In the meanwhile, the rate of tax is
changed from 1st April 2017. What is the time supply of the service of database access by Online Info?

Page No - 53
6. Investigation shows that 150 cartons of ceramic capacitors were dispatched on 2nd August but no
invoice was made and the cartons were not entered in the accounts. There was no evidence of receipt
of payment. What is the time of supply of the 150 cartons?
ANSWER:
Time of supply of goods is the earlier of the following two dates in terms of section 12(2):
→ Date of issue of invoice/last date on which the invoice is required to be issued

In this case since the invoice has not been issued, the time of supply will be the last date on which the
invoice is required to be issued.

The invoice for supply of goods must be issued on or before the despatch of goods i.e., on 2nd August. Since
there is no evidence of receipt of payment, time of supply of the goods will be 2nd August, the date when the
invoice should have been issued.
Page No - 54
7. An order is placed on Ram & Co. on 18th August for supply of a consignment of customised shoes.
Ram & Co. gets the consignment ready and informs the customer and issues the invoice on 2nd
December. The customer collects the consignment from the premises of Ram & Co. on 7th December
and hands over the payment on the same date, which is entered in the accounts on the next day, 8th
December. What is the time of supply of the shoes?
ANSWER:
Time of supply of goods is the earlier of the following two dates in terms of section 12(2):
→ Date of issue of invoice/last date on which the invoice is required to be issued

In this case,
Date of invoice: 2nd December
Due Date of Invoice: 7th December.

As the invoice date is earlier, the time of supply will be 2nd December.

Page No - 64
Black and White Pvt. Ltd. received Rs. 20,000 as a subsidy from a NGO on sale of such goods. The
price of Rs. 5,00,000 of the goods is after considering such subsidy. Black and White Ltd. offers 20%
discount on the list price of the goods which is recorded in the invoice for the goods.

Determine the value of taxable supply made by Black and White Pvt. Ltd.
Solution:

Computation of value of taxable supply

 Particulars Rs.

List price of the goods (exclusive of taxes and discounts) 5,00,000

Tax levied by Municipal Authority on the sale of such goods [Includible in the value as per 50,000
section 15(2)(a)]
10,000
CGST and SGST chargeable on the goods [Not includible in the value as per section
15(2)(a)] 20,000
Packing charges [Includible in the value as per section 15(2)(c)]
Subsidy received from a non-Government body [Since subsidy is received from a non-
Government body, the same is included in the value in terms of section 15(2)(e)]

Total 5,80,000

Less: Discount @ 20% on Rs. 5,00,000 [Since discount is known at the time of supply, it is
deductible from the value in terms of section 15(3)(a)] 1,00,000
Value of taxable supply 4,80,000

Note: We Presume List Price of the Goods [Exclusive Subsidy]

CHAPTER 10A. TAX INVOICE, DEBIT & CREDIT NOTE

Page No - 124
Q3. A bill of supply can be issued in case of inter-State and intra-State:
(a) Exempted supplies
(b) Supplies to unregistered persons
(c) Both of above
(d) None of the above.

Ans. (a) Exempted supplies

Q4 is to be Deleted

Page No - 125

Q9. The time limit for issue of tax invoice in case of continuous supply of goods:
(a) At the time of issue of statement of account where successive accounts are involved
(b) At the time of receipt of payment, if payments are received prior to issue of accounts
(c) On a monthly basis
(d) (a) or (b) whichever is earlier

Ans. (d) - (a) or (b) whichever is earlier

 CHAPTER 10B. E-WAY BILL

Page No – 128

Q4. What is a valid tenure for an e-way bill for over dimensional cargo for a distance upto 20 KMS?
(a) One day in case of Over Dimensional Cargo
(b) Two day in case of Over Dimensional Cargo
(c) One additional day in case of Over Dimensional Cargo
(d) Two additional day in case of Over Dimensional Cargo

Ans. (a) One day in case of Over Dimensional Cargo

CHAPTER 12. PAYMENT OF TAX

Page No – 136

Solution: Computation of Invoice value and Tax liability:

Particulars Rs.

Inputs purchased from local dealer [WN1] 90,000

Depreciation expense (1,50,000 × 15 × 2/12) 3,750
Manufacturing Expense and profits 95,000

Total Sales Value 1,88,750

Output tax liability (IGST @ 12%) 22,650

Less: Input tax credit available on: [WN2]
Inputs
- CGST 5,400
- SGST 5,400
Capital goods
- CGST 13,500
- SGST 13,500

GST to be carried forward (15,150)

Page No – 141
Q1. Which of these registers/ledgers are maintained online?
(a) Tax liability register
(b) Credit ledger
(c) Cash ledger
(d) All of them

Ans. (d) All of Them

 CHAPTER 15. JOB WORK

Page No – 164

PROBLEM 1, 2 & 3 to be Deleted

Page No – 165
Problem 5: A Ltd. sends the machinery to B & Co. for fixing of some technical issue and intendance on
15-09-2017. The value of goods sent to B & Co. is 1,00,000/-. What are the tax implications, in the
following cases:
(i) B & Co. sends the machinery back to A Ltd. on 30-12-2018.
(ii) B & Co. sends the machinery back to A Ltd. on 30-10-2020
Assume GST Rate at 18%.

Solution: In the given example the implication are as follows :

➢ B & Co. sends the machinery back to A Ltd. on 30-12-2018: As per section 143 of the Act, Principle
can remove the goods without payment of tax and take input tax credit provided capital goods sent
for job work are returned back within three years of removal. Otherwise, it shall be treated as supply
from principle to job work as on 15-09-2017 and subject to the tax along with interest.
In the present case, as the machinery is received bank on 30-12-2018 i.e. before completion of three years,
and hence to tax is payable.

➢ B & Co. sends the machinery back to A Ltd. on 30-10-2020 In present case, the machinery is received
after the period of three years and hence, B Ltd. needs to pay tax taken along with the interest. B Ltd.
Needs to pay Rs .9,000 (CGST) and Rs. 9,000 (SGST) along with specified interest on completion of 3
years.

CHAPTER
➢ 20. LIABILITY TO PAY IN CERTAIN CASES
➢
Page No – 201
Q21. The expression ‘firm’ would include a ___________
(a) Company
(b) LLP
(c) HUF
(a) AOP

Ans. (b) LLP

 LDR → CHAPTER 3. CHARGES OF GST
➢
Page No – 247
TAX PAYABLE BY E-COMMERCE OPERATOR ON NOTIFIED SERVICES
The following categories of services supplied through ECO are notified for this purpose –
(a) services by way of transportation of passengers by a radio-taxi, motorcab (not more than 6 passengers), maxicab (Capacity > 6
passengers but less than 12 drivers excluding driver) and motor cycle;
(b) services by way of providing accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for
residential or lodging purposes, except where the person supplying such service through electronic commerce operator is liable for
registration under section 22(1) of the CGST Act.
(c) by way of housekeeping such as Plumbing, Carpentering etc. by an Unregistered Person.

LDR → CHAPTER 4. EXEMPTION OF GST

Page No – 250
4 GA Service Deemed to be a Services by Central Government, State
Municipality Government, Union territory, local authority
or governmental authority by way of any
activity in relation to any function entrusted
to a municipality under article 243 W of the
Constitution.

LDR → CHAPTER 5. PLACE OF SUPPLY

Page No – 274
Sec.
NATURE OF SUPPLY PLACE OF SUPPLY
No.

→ B2B: Location of such registered person.

12(13) Insurance Services
→ B2C: Address on Records

Page No – 275

Sec. No.
NATURE OF SUPPLY PLACE OF SUPPLY

Admission to or organization of
13(5) Place where the event is actually held
an event

If the above services are supplied at more than one locations i.e.
(i) Goods & individual related
(ii) Immovable property-related
(iii) Event related
13(6)
(a) At more than one
location, including a
Location in the taxable territory
location in the taxable
territory
 Each State in proportion to the value of services
(b) In more than one State
provided in each State.

(c) If both the location are in NTT → Location outside India.

LDR → CHAPTER 19. DEMAND AND RECOVERY

➢
Page No – 325
SEC 75 UNDER GST → GENERAL PROVISIONS RELATING TO DETERMINATION OF TAX

1. Period of stay Order to be excluded in computing the total period to issue SCN
2. In case of charges against FCWSP are not established for a notice issued in a FCWSP cases, tax will be determined deeming
the demand notice to be issued in normal case.
3. In case of modification of tax by the AA / Tribunal / Court
→ Penalty and Interest to be Modified accordingly
4. Payment of Interest is mandatory even if not specified in the Adjudicating order. (Same for Customs)
5. Adjudication order to be passed mandatorily within stipulated time, otherwise the adjudication proceeding shall be deemed to
be concluded.
6. Amount of self-assessed tax or interest remaining unpaid to be recovered u/s 79.
7. In case of penalty being imposed u/s 73 and 74, no other penalty to be imposed for the same act.
8. Opportunity of being heard:
a. If request is received in writing from the assessee (person chargeable with tax)
or
b. Where any adverse decision is contemplated against that person

Adjournment → Max 3 times to a person (Assessee) [In case of Valid Reason]

9. Adjudication order should be a speaking order

[The proper officer, in his order, shall set out the relevant factor and the basis of his decision]

LDR → CHAPTER 22. APPEALS AND REVISION

➢
Page No – 335

AATIF D2A HOT PC2

1) Person aggrieved by any decision / order passed by adjudicating authority
under CGST / SGST / UTGST Act, 2017
A = Applicant
2) The commissioner may, by order, direct any officer subordinate to him to
apply to the Appellate Authority (AA)
ORDER PASSED BY AA

A = Appeal by 1) Additional Comm / Joint

Aggrieved Party Comm (A)
Comm
Additional Com (A) Joint Commissioner Appeal
2) AC/DC or Superitendent

A = Appeal by Adjudicating Authority who passed Appellate Authority to whom Appeal is to be

Department decision or order- filed -
 Deputy Commissioner or Assisstant
Additional Commissioner (Appeals)
Commissioner or Superitendent

Not below the rank of JC (A) i.e.

Additional Commissioner or Joint
Commissioner Joint Commissioner (Appeals) / Commissioner
appeals

For assesse: 3 months + 1 month (extension in case of valid reason for delayed filing)
TI = from the date of communication of the decision / order.
Time Limit for
Application For department: 6 month + 1 month (extension in case of valid reason for delayed filing)
from the date of communication of decision / order.

For assesse → GST APL 01

F = Form
For Department → GST APL 03
D1 = Decision Submission of Copy of Decision / order issued by adjudicating authority within 7 days of
filing the appeal, then a final acknowledgement will be issued in FORM APL 02 by the
appellate authority.

Appeal is treated filed only when final acknowledgement is issued

ANALYSIS
Effective date of filing the appeal copy of the decision / order submitted within time
limit

Eg.
29th June 18 → Adjudicating Authority passed an order with demand notice.
1st July 18 → Such order communicated to A’ee
29th Sept 18 → A’ee filed appeal against the order of adjudicating authority & AA issued.

Case 1: 1st Oct 18 → A’ss submits a copy of order to AA

Case 2: 4th Nov 18 → AA will issued final acknowledgement in form APL 02

Analysis of Case:
Case 1 → Effective date of filing of Appeal = 29th Sept 18
Case 2 → Time Barred date of filing of Appeal = 4th Nov 18

Pre Deposit: 10% of tax in Dispute + 100% of the admitted liability (tax, interest, fine,
fee, penalty)
D2 = Deposit
Note: Where the appellant has made the pre-deposit the recovery proceeding for the
balance amount shall be deemed to be stayed till the disposal of the appeal.
A = Additional The appellate authority may allow an application to add any additional grounds of appeal
Grounds at the time of hearing. If AA is satisfied that omission is not wilful / unreasonable.

A=
The AA may allow a reasonable adjournment (but not more than 3)
Adjournment

Opportunity of being heard to assessee. If AA passed an Adverse Order against the

H = Hearing
assesse then he will give an opportunity of being heard to assesse.
Appellate Authority shall pass
a) Just and Proper order, after making necessary inquiries.
O = Order
b) Order may confirm, modify or annul the order / decision but shall not
refer the case back to the adjudicating authority.
The law provides an advisory time limit of 1 year from date of filing of appeal to the
appellate authority to decide the appeal.
T = Time Limit
for Order
Note: The period of stay order by any court or tribunal shall be excluded in computing
the period of 1 year.

P = Power of AA Same as in order

C = On disposal of the appeal, the appellate authority shall communicate the order passed by
Communication it to the appellant, respondent and to the adjudicating authority.

A copy of the order passed by the appellate authority shall also be sent to the
C = Copy of
Jurisdictional Commissioner or the Authority designated by him in this behalf and
order
Jurisdictional SGST / UTGST Commission or any authority designated by him.

Page No – 337

NO AATIF2 DDAM HOT C

Power of Tribunal to refuse to admit an appeal in following cases:
1) The tax or ITC involved or the difference of tax or ITC involved or the amount of
NO =
fine, fee or penalty determined by such order does not exceed Rs. 50,000.
NO APPEAL
Note: In the above case revisionary authority can handle this type of cases.
Any person aggrieved by an order passed against him by an appellate authority or
revisionary authority.
A = Applicant
The Commissionary may, by order, direct any officer subordinate to him to apply to the
appellate tribunal
A = Authority

1) Note: State Government may designate the senior most JM in a state as the
state president.
2) Central Govt. has power to appoint Appellate Tribunal of one state to another
state.
3) Hearing by 2 member → Generally every bench contains 3 members, but in case
of absence of any member in bench due to vacancy or otherwise. Hearing by 2
members is allowed only if approval of president is taken.
4) Hearing by 1 member → Allowed only if amt. involved is less than or equal to Rs.
5,00,000 and does not involve matter of question of law.
For assesse: 3 months from the date of communication of decision or order + 3 month
TI = extension if tribunal satisfied that there was sufficient cause for the delay.
Time Limit for
Application For department: within 6 months from the date on which the said order has been
passed for determination.

For assesse → GST APL 05

F1 = Form
For Department → GST APL 07

Rs. 1000 for every Rs. 1,00,000 of TAX / ITC / FINE / FEE / PENALTY etc. determined in
the order appealed against.
F2 = Fee
Note: But the fee shall not exceed Rs 25,000
No fee for application made before the appellate tribunal for rectification of error.

D = Decision Same as Appellate Authority

Pre Deposit: 20% of tax in Dispute + 100% of the admitted liability (tax, interest, fine,
fee, penalty)
D = Deposit
Note: Where the appellant has made the pre-deposit the recovery proceeding for the
balance amount shall be deemed to be stayed till the disposal of the appeal.
 Where the adjudicating authority / appellate authority has referred to admit evidence
which ought to have been admitted.

A = Additional Where the appellant was prevented by sufficient cause from producing the evidence
Grounds
Where the adjudicating authority / appellate authority has made the order appealed
against without giving sufficient opportunity to the appellant to Adduce (present)
evidence related to any grounds of appeal.

A=
Same as Appellate Authority
Adjournment
The party against whom the appeal has been filed may file within 45 days a
M= memorandum of cross objection (in GST APL 06) against any part of the order appealed
Memorandum against.
of Cross
Objection Note: The tribunal can condon the delay of upto 45 days beyond the specified time
period of 45 days in case of sufficient cause for the delay.
Any adverse order shall not be passed unless the appellant has been given a reasonable
H = Hearing
opportunity of being heard.
Appellate Tribunal shall pass
a) Just and Proper order, after making necessary inquiries.
b) Order may confirm, modify or annul the order / decision of AA
O = Order NOTE: The Tribunal can refer the case back to the appellate authority or to the
revisionary authority or to the original adjudicating authority with such directions as it
may think fit for a fresh adjudication or decision after taking additional evidence, if
necessary.
The law provides an advisory time limit of 1 year from date of filing of appeal for the
tribunal to decide the appeal.
T = Time Limit
for Order
Note: The period of stay order by any court or tribunal shall be excluded in computing
the period of 1 year.

A copy of the order passed by the appellate authority shall also be sent to the
C = Copy of
Jurisdictional Commissioner or the Authority designated by him in this behalf and
order
Jurisdictional SGST / UTGST Commission or any authority designated by him.