appeal & revisions 3 hours 30 minutes
TRANSCRIPT
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Assessment & Adjudication and Appeal
Appeal & Revisions
3 Hours 30 Minutes
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Assessment & Adjudication and Appeal
By the end of this course, you will be able to:
◼ File an appeal as a Taxpayer/ unregistered person against an Order issued
by Tax Official
◼ File an appeal as a Tax Official against any Order issued under the act by
an adjudicating authority
◼ Review appeal application submitted by Tax Department & Tax payer to
Appellate Authority
◼ Understand the role of Internal Review Cell
Appeal & Revisions > Module Objectives
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Assessment & Adjudication and Appeal
Introduction
Appeal & Revisions
Appeal & Revisions• File an appeal as a Taxpayer/ unregistered person against an Order issued by Tax Official. (APL-01)
• File an appeal as a Tax Official against any Order issued under the act by an adjudicating authority.(APL-03)
• Review appeal application submitted by Tax Department & Tax payer to Appellate Authority. (APL-02, APL-04)
• Understand the role of Internal Review Cell
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Slide 4
Assessment & Adjudication and Appeal
Forms of First Appeal
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Assessment & Adjudication and Appeal
Forms of First Appeal
GST Form Number Description Rule
FORM GST APL-01 Appeal to Appellate Authority Rule 108(1)
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Assessment & Adjudication and Appeal
First Appeal-Flow chart
Any taxpayer or an unregistered
person aggrieved by any decision
or order passed against him by an
adjudicating authority
APL-01
10% of Disputed Amount
+
Amount Admitted
Application submitted to
Appellate Authority
Appellate Authority
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Assessment & Adjudication and Appeal
Important Information:-First Appeal by Taxpayer/Unregistered Applicant
Creating Appeal to Appellate Authority
Upload Annexure to GST APL-01
Disputed Amount/ Payment Details
Pre-deposit % of
disputed tax
Utilize Cash/ ITC
Add any Other
Supporting Document
Preview the Application and Proceed
to File
File the submitted application
within 7 days for filing an
application
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Assessment & Adjudication and Appeal
Important Information:-First Appeal by Taxpayer/Unregistered Applicant
• An assessee, aggrieved by any decision or order may prefer an appeal within a period of 3
months from the date of communication of decision or order in Form GST APL-01 along with
relevant documents either electronically or otherwise as notified by the Commissioner against
which a provisional acknowledgement will be issued
• If the grounds of appeal and form of verification must be duly signed and a certified copy of the
decision or order is to be filed before the Appellate Authority within 7 days of filing the appeal
then the appeal shall be deemed to be filed on the date on which the provisional
acknowledgement stands issued. In case the said certified copy is submitted after a period of 7
days, the date of filing of appeal shall be the date of submission of such copy.
• On payment of above amount, the recovery proceedings for balance amount are deemed to be
stayed.
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Assessment & Adjudication and Appeal
Screenshots of First Appeal
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Assessment & Adjudication and Appeal
First Appeal by Taxpayer/Unregistered Applicant
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Assessment & Adjudication and Appeal
First Appeal by Taxpayer/Unregistered Applicant
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Assessment & Adjudication and Appeal
First Appeal by Taxpayer/Unregistered Applicant
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Assessment & Adjudication and Appeal
First Appeal by Taxpayer/Unregistered Applicant
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Assessment & Adjudication and Appeal
First Appeal by Taxpayer/Unregistered Applicant
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Assessment & Adjudication and Appeal
First Appeal by Taxpayer/Unregistered Applicant
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Assessment & Adjudication and Appeal
First Appeal by Taxpayer/Unregistered Applicant
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Assessment & Adjudication and Appeal
First Appeal by Taxpayer/Unregistered Applicant
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Assessment & Adjudication and Appeal
First Appeal by Taxpayer/Unregistered Applicant
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Assessment & Adjudication and Appeal
First Appeal by Taxpayer/Unregistered Applicant
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Assessment & Adjudication and Appeal
First Appeal by Taxpayer/Unregistered Applicant
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Assessment & Adjudication and Appeal
First Appeal by Taxpayer/Unregistered Applicant
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Assessment & Adjudication and Appeal
First Appeal by Taxpayer/Unregistered Applicant
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Assessment & Adjudication and Appeal
First Appeal by Taxpayer/Unregistered Applicant
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Assessment & Adjudication and Appeal
First Appeal by Taxpayer/Unregistered Applicant
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Assessment & Adjudication and Appeal
First Appeal by Taxpayer/Unregistered Applicant
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Assessment & Adjudication and Appeal
First Appeal by Taxpayer/Unregistered Applicant
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Assessment & Adjudication and Appeal
First Appeal by Taxpayer/Unregistered Applicant
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Assessment & Adjudication and Appeal
First Appeal by Taxpayer/Unregistered Applicant
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Assessment & Adjudication and Appeal
First Appeal by Taxpayer/Unregistered Applicant
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Assessment & Adjudication and Appeal
Appeal by Tax Department
Important Points
Once an appeal against a demand order is filed, an email and SMS is sent to the taxpayer (or an unregistered person, as the case may be).
However, final acknowledgement of the appeal filed is issued, when after electronic filing of appeal, the documents as well as Appeal with verification part is submitted to the Appellate authority, within 7 days from the electronic filing.
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Assessment & Adjudication and Appeal
Action Description Status
Appeal Form successfully filed Appeal Submitted
Appeal Form successfully admitted Appeal admitted
Appeal Form is Rejected Appeal Rejected
When Hearing Notice is issued Hearing Notice issued
When Counter Reply received against notice Counter reply received
When Show cause notice is issued Show cause notice issued
Appeal is confirmed/modified/rejected Appeal order passed
When hearing is adjourned and next date is issued Adjournment granted
When application is filed for Rectification Rectification request received
When application for Rectification is rejected Rectification request rejected
Appeal is order is rectified Rectification order passed
Appeal by Tax Department
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Slide 32
Assessment & Adjudication and Appeal
Introduction
Appeal & Revisions
Appeal & Revisions• File an appeal as a Taxpayer/ unregistered person against an Order issued by Tax Official. (APL-01)
• File an appeal as a Tax Official against any Order issued under the act by an adjudicating authority.(APL-03)
• Review appeal application submitted by Tax Department & Tax payer to Appellate Authority. (APL-02, APL-04)
• Understand the role of Internal Review Cell
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Assessment & Adjudication and Appeal
Forms of Appeal by tax
department
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Assessment & Adjudication and Appeal
Forms of Appeal by tax department
GST Form Number Description Rule
FORM GST APL-03 Application to the Appellate Authority under sub-section (2) of
Section 107
Rule 109(1)
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Assessment & Adjudication and Appeal
Appeal by Tax Department
Commissioner of Central / State with a view
to satisfy himself about the legality or propriety of
any order or decision, direct a
subordinate officer to file an application
APL-03
Application submitted to
Appellate Authority
Appellate Authority
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Assessment & Adjudication and Appeal
Important Points:- Appeal by Tax Department
• Commissioner of Central / State or any Union territory can, with a view to satisfy himself
about the legality or propriety of any order or decision, direct a subordinate officer to file
an application before the Appellate Authority within 6 months from the date of
communication of decision or order in Form GST APL-03, along with relevant documents
either electronically or otherwise as notified against issue of an acknowledgement.
• A certified copy of the decision or order of the appeal is to be filed before the Appellate
Authority within 7 days of filing the application and an appeal number shall be generated
accordingly.
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Assessment & Adjudication and Appeal
Important Points:- Appeal by Tax Department
Pre-conditions to file an appeal before the First Appellate Authority
Order has been issued by Adjudicating Authority.
Review Proposal is received by the Commissioner by Internal Review Cell
Commissioner directs, Legal Officer to file appeal before the First Appellate Authority.
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Assessment & Adjudication and Appeal
Important Points:- Appeal by Tax Department
Appeal by the Department can be filed within 6 months from the date of
communication of the Order. However on sufficient grounds, the
Appellate Authority can allow it to be presented within a further period of one month and thus can condone
the delay in filing to the extent of one month.
If the appeal is not filed within 7 months, a message appears on screen that "prescribed time is
lapsed do you still want to file an appeal". You can click Yes and
continue to file an appeal.
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Assessment & Adjudication and Appeal
Screenshots of Appeal by tax
department
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Assessment & Adjudication and Appeal
File an appeal before the First Appellate Authority
Steps: To file an appeal before the First Appellate Authority, in the role of Legal Officer assigned for a jurisdiction.
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Assessment & Adjudication and Appeal
File an appeal before the First Appellate Authority
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Assessment & Adjudication and Appeal
File an appeal before the First Appellate Authority
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Assessment & Adjudication and Appeal
File an appeal before the First Appellate Authority
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Assessment & Adjudication and Appeal
File an appeal before the First Appellate Authority
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Assessment & Adjudication and Appeal
File an appeal before the First Appellate Authority
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Assessment & Adjudication and Appeal
File an appeal before the First Appellate Authority
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Assessment & Adjudication and Appeal
File an appeal before the First Appellate Authority
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Assessment & Adjudication and Appeal
File an appeal before the First Appellate Authority
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Assessment & Adjudication and Appeal
File an appeal before the First Appellate Authority
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Assessment & Adjudication and Appeal
File an appeal before the First Appellate Authority
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Assessment & Adjudication and Appeal
File an appeal before the First Appellate Authority
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Assessment & Adjudication and Appeal
File an appeal before the First Appellate Authority
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Assessment & Adjudication and Appeal
File an appeal before the First Appellate Authority
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Assessment & Adjudication and Appeal
File an appeal before the First Appellate Authority
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Assessment & Adjudication and Appeal
File an appeal before the First Appellate Authority
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Assessment & Adjudication and Appeal
File an appeal before the First Appellate Authority
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Assessment & Adjudication and Appeal
File an appeal before the First Appellate Authority
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Assessment & Adjudication and Appeal
File an appeal before the First Appellate Authority
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Assessment & Adjudication and Appeal
File an appeal before the First Appellate Authority
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Assessment & Adjudication and Appeal
File an appeal before the First Appellate Authority
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Assessment & Adjudication and Appeal
File an appeal before the First Appellate Authority
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Assessment & Adjudication and Appeal
File an appeal before the First Appellate Authority
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Slide 63
Assessment & Adjudication and Appeal
File an appeal before the First Appellate Authority
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Slide 64
Assessment & Adjudication and Appeal
Introduction
Appeal & Revisions
Appeal & Revisions• File an appeal as a Taxpayer/ unregistered person against an Order issued by Tax Official. (APL-01)
• File an appeal as a Tax Official against any Order issued under the act by an adjudicating authority.(APL-03)
• Review appeal application submitted by Tax Department & Tax payer to Appellate Authority. (APL-02, APL-04)
• Understand the role of Internal Review Cell
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Slide 65
Assessment & Adjudication and Appeal
Forms of Appeal to Appellate
Authority
Page 65
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Slide 66
Assessment & Adjudication and Appeal
Forms of Appeal to Appellate Authority
GST Form Number Description Rule
FORM GST APL-01 Appeal to Appellate Authority Rule 108(1)
FORM GST APL-02 Acknowledgment for submission of appeal Rule 108(3)
FORM GST APL-03 Application to the Appellate Authority under sub-section (2) of
Section 107
Rule 109(1)
FORM GST APL-04 Summary of the demand after issue of order by the Appellate Authority,
Tribunal or Court
Rule 113(1) &
115
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Assessment & Adjudication and Appeal
Appeal to Appellate Authority
Any taxpayer or an unregistered
person aggrieved by any decision
or order passed against him by an
adjudicating authority
APL-01
Application submitted to
Appellate Authority
Appellate Authority
Commissioner of Central / State with a view
to satisfy himself about the legality or propriety of
any order or decision, direct a
subordinate officer to file an application
APL-03
10% of Disputed Amount
+
Amount Admitted
Appellate Authority will
issue Acknowledgement
APL-02
Appellate Authority shall issue a
summary of the clearly indicating
the final amount of demand
confirmed order
APL-04
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Slide 68
Assessment & Adjudication and Appeal
Action Description Status
Appeal application Form is successfully admitted by First Appellate Authority Appeal admitted
When notice for hearing is issued by First Appellate Authority Hearing notice issued
When Counter Reply from taxpayer is received against notice Counter reply received
When Show cause notice is issued to taxpayer or concerned person Show cause notice issued
Appeal is confirmed/modified/rejected by First Appellate Authority Appeal order passed
When hearing is adjourned and next date of hearing is issued Adjournment granted
When application is filed for Rectification of order Rectification request received
When application for Rectification is rejected by First Appellate Authority Rectification request rejected
When application for Rectification is passed by First Appellate Authority Rectification order passed
Status:- Appeal to Appellate Authority
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Slide 69
Assessment & Adjudication and Appeal
Appeal to Appellate Authority
Proposal Tab Name Action on Each Tab
Application You can download the application & it’s annexures
Notices
• Show Cause Notice
• Personal Hearing
• Adjournment
Replies You can download the replies & it’s annexures
Orders
• Appeal Order
• Admit Appeal Application
• Reject Appeal Application
Internal Communication
Rectification
Additional Document
• Add documents
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Slide 70
Assessment & Adjudication and Appeal
Important Points:- Appeal to Appellate Authority
When appeal application is filed by the Legal Officer:
Form of Appeal as submitted by Legal Officer lands in the Dashboard of First Appellate Authority’s queue of Appeal’s
received.
Admission & Rejection of Application for Appeal & First Appeal Proceedings/
Hearing use case for appeal procedure will be followed.
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Slide 71
Assessment & Adjudication and Appeal
Important Points:- Appeal to Appellate Authority
Go to Appeal
application page
View Appeal
Application Document
s submitted by the Tax Departmen
t
Admit Appeal
Application
Reject Appeal
Application
Issue a Show Cause Notice (SCN)
View Replies by
the Appellant
& Respondent, if any
Issue Personal Hearing Notice, if
any
Issue an Adjournment,
if needed
Add Additional
Document, if any
Issue an Appeal Order
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Slide 72
Assessment & Adjudication and Appeal
Important Points:- Appeal to Appellate Authority
When Appellate Authority passes the Order with status
as "Modified" :
• Debit entry against a new demand Id for demand raised through Appeal order
• Credit entry against old demand Id for the amount under dispute.
• In DCR, existing demand status will be updated and new demand creation will be done.
When Appellate Authority passes the Order with status
as "Rejected" (Demand Confirmed):
• The GST Portal will create no entries in the Part-II of the Liability Register.
• In DCR, existing demand status will be updated and new demand creation will be done.
When Appellate Authority passes the Order with status
as "Confirmed" (Demand Rejected):
• Credit entry against old demand Id to the extent of amount under dispute.
• In DCR, existing demand status will be updated.
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Assessment & Adjudication and Appeal
Screenshots of Appeal to
Appellate Authority
Page 73
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Slide 74
Assessment & Adjudication and Appeal
Appeal by Tax Department
Go to Appeal application page by either searching for the ARN (Application Reference Number)/ GSTIN/ Status/ Period
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Assessment & Adjudication and Appeal
Appeal by Tax Department
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Assessment & Adjudication and Appeal
Appeal by Tax Department
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Assessment & Adjudication and Appeal
Appeal by Tax Department
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Assessment & Adjudication and Appeal
Appeal by Tax Department
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Slide 79
Assessment & Adjudication and Appeal
Appeal by Tax Department
View Appeal application document submitted by the Tax Department
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Assessment & Adjudication and Appeal
Appeal by Tax Department
Admit an Appeal Application
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Assessment & Adjudication and Appeal
Appeal by Tax Department
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Assessment & Adjudication and Appeal
Appeal by Tax Department
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Assessment & Adjudication and Appeal
Appeal by Tax Department
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Assessment & Adjudication and Appeal
Appeal by Tax Department
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Assessment & Adjudication and Appeal
Appeal by Tax Department
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Assessment & Adjudication and Appeal
Appeal by Tax Department
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Assessment & Adjudication and Appeal
Appeal by Tax Department
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Assessment & Adjudication and Appeal
Appeal by Tax Department
Reject an Appeal Application
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Assessment & Adjudication and Appeal
Appeal by Tax Department
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Assessment & Adjudication and Appeal
Appeal by Tax Department
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Assessment & Adjudication and Appeal
Appeal by Tax Department
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Assessment & Adjudication and Appeal
Appeal by Tax Department
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Assessment & Adjudication and Appeal
Appeal by Tax Department
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Assessment & Adjudication and Appeal
Appeal by Tax Department
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Assessment & Adjudication and Appeal
Appeal by Tax Department
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Assessment & Adjudication and Appeal
Appeal by Tax Department
Issue a Show Cause Notice (SCN)
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Assessment & Adjudication and Appeal
Appeal by Tax Department
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Assessment & Adjudication and Appeal
Appeal by Tax Department
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Assessment & Adjudication and Appeal
Appeal by Tax Department
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Assessment & Adjudication and Appeal
Appeal by Tax Department
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Assessment & Adjudication and Appeal
Appeal by Tax Department
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Assessment & Adjudication and Appeal
Appeal by Tax Department
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Assessment & Adjudication and Appeal
Appeal by Tax Department
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Assessment & Adjudication and Appeal
Appeal by Tax Department
View Replies by the Appellant & Respondent, if any
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Assessment & Adjudication and Appeal
Appeal by Tax Department
Issue Personal Hearing Notice, if any
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Assessment & Adjudication and Appeal
Appeal by Tax Department
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Assessment & Adjudication and Appeal
Appeal by Tax Department
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Assessment & Adjudication and Appeal
Appeal by Tax Department
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Assessment & Adjudication and Appeal
Appeal by Tax Department
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Assessment & Adjudication and Appeal
Appeal by Tax Department
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Assessment & Adjudication and Appeal
Appeal by Tax Department
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Assessment & Adjudication and Appeal
Appeal by Tax Department
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Assessment & Adjudication and Appeal
Appeal by Tax Department
Issue an Adjournment, if needed
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Assessment & Adjudication and Appeal
Appeal by Tax Department
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Assessment & Adjudication and Appeal
Appeal by Tax Department
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Assessment & Adjudication and Appeal
Appeal by Tax Department
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Assessment & Adjudication and Appeal
Appeal by Tax Department
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Assessment & Adjudication and Appeal
Appeal by Tax Department
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Assessment & Adjudication and Appeal
Appeal by Tax Department
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Assessment & Adjudication and Appeal
Appeal by Tax Department
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Assessment & Adjudication and Appeal
Appeal by Tax Department
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Assessment & Adjudication and Appeal
Appeal by Tax Department
Issue an Appeal Order
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Assessment & Adjudication and Appeal
Appeal by Tax Department
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Assessment & Adjudication and Appeal
Appeal by Tax Department
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Assessment & Adjudication and Appeal
Appeal by Tax Department
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Assessment & Adjudication and Appeal
Appeal by Tax Department
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Assessment & Adjudication and Appeal
Appeal by Tax Department
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Assessment & Adjudication and Appeal
Appeal by Tax Department
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Assessment & Adjudication and Appeal
Appeal by Tax Department
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Assessment & Adjudication and Appeal
Appeal by Tax Department
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Assessment & Adjudication and Appeal
Appeal by Tax Department
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Assessment & Adjudication and Appeal
Appeal by Tax Department
Add Additional Document, if any
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Assessment & Adjudication and Appeal
Appeal by Tax Department
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Assessment & Adjudication and Appeal
Appeal by Tax Department
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Assessment & Adjudication and Appeal
Appeal by Tax Department
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Assessment & Adjudication and Appeal
Appeal by Tax Department
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Assessment & Adjudication and Appeal
Introduction
Appeal & Revisions
Appeal & Revisions• File an appeal as a Taxpayer/ unregistered person against an Order issued by Tax Official. (APL-01)
• File an appeal as a Tax Official against any Order issued under the act by an adjudicating authority.(APL-03)
• Review appeal application submitted by Tax Department & Tax payer to Appellate Authority. (APL-02, APL-04)
• Understand the role of Internal Review Cell
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Slide 138
Assessment & Adjudication and Appeal
Internal Review Cell
Who are involved in Internal review?
Commissioner/
STO( Senior tax official or incharge of the
internal review cell
Review Cell Members Legal Officer Revisional Authority
State levelDivisional level
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Slide 139
Assessment & Adjudication and Appeal
Internal Review Cell
What orders can be reviewed by
IRC/ Commissioner/STO
Adjudication Orders, Refund Orders, Revision
Orders
Appellate Authority Orders
Appellate Tribunal Orders
High Court Orders
Reviewed
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Assessment & Adjudication and Appeal
Internal Review Cell
If order
is
reviewed
by IRC
Order reviewed
by Comm./STO
Proposal submitted
to Comm./STO for
approval
Check
legality
of the
case?
Drop the case
No
Yes
Satisfied with the
order
Not Satisfied with the order legality
Propose review or filing of appeal
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Slide 141
Assessment & Adjudication and Appeal
Internal Review Cell
If date of
communicatio
n of order to
date direction
<7 months?
Issue direction to
file the appeal
If order is
passed by
adjudication
authority?
No Yes
Time barred but system will still
allow to file an application after a
warning message
No
Yes
A
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Slide 142
Assessment & Adjudication and Appeal
Internal Review Cell
If date of
communication
of order to date
direction >7
months< 3
years?
Comm./STO may issue direction to
file the revisional authority/ or
can assign a case to himself for
self revision
No Yes
Time barred
A
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Slide 143
Assessment & Adjudication and Appeal
Internal Review Cell
A
On the direction of Comm./STO following updatation can be
make in the system by the legal officer
FAILED TO FILE APPEAL APPEAL INITIATEDREVISION PROCEEDINGS
INITIATEDFAILED TO INITIATE
REVISION
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Slide 144
Assessment & Adjudication and Appeal
Internal Review Cell
Internal
Review
Cell
Tax Official Roles on the GST Portal (assigned by the State Admin) to Process Applications:
• Internal Review Cell (IRC) Members
• Commissioner/Senior tax officer (STO)
• Legal Officer (LA)
• Revisional Authorities (RA)
Proposal Tab Name Taking Action on Each Tab Tax Official Role
ORDER DETAILS Download and View the impugned Order to be reviewed
• IRC
• Commissioner/STO
• LA
• RA
PROPOSAL
Download and View Submitted Proposal against the impugned Order • IRC
• Commissioner/STO
DIRECTIONS
Issue Directions (DIRECT TO FILE APPEAL/REVISE ORDER/DIRECT TO
REVISE THE ORDER/DROP THE CASE)
• Commissioner/STO
Download and View Directions • IRC
• Commissioner/STO
• LA
• RA
ACTIONS
Add Actions (FAILED TO FILE APPEAL/REVISIONS PROCEEDINGS
INITIATED/APPEAL INITIATED/FAILED TO INITIATE REVISION)
• Commissioner/STO
• LA
• RA
Download and View ACTIONS • IRC
• Commissioner/STO
• LA
• RA
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Slide 145
Assessment & Adjudication and Appeal
Internal Review Cell
Search Orders on GST Portal for Review
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Assessment & Adjudication and Appeal
Internal Review Cell
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Assessment & Adjudication and Appeal
Internal Review Cell
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Slide 148
Assessment & Adjudication and Appeal
Internal Review Cell
View Orders and review them for Legality and Propriety
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Assessment & Adjudication and Appeal
Internal Review Cell
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Slide 150
Assessment & Adjudication and Appeal
Internal Review Cell
Create a Proposal case
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Assessment & Adjudication and Appeal
Internal Review Cell
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Assessment & Adjudication and Appeal
Internal Review Cell
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Assessment & Adjudication and Appeal
Internal Review Cell
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Assessment & Adjudication and Appeal
Internal Review Cell
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Assessment & Adjudication and Appeal
Internal Review Cell
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Slide 156
Assessment & Adjudication and Appeal
Commissioner
Search for Submitted Proposals and open the Proposal Screen
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Assessment & Adjudication and Appeal
Commissioner
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Assessment & Adjudication and Appeal
Commissioner
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Assessment & Adjudication and Appeal
Commissioner
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Slide 160
Assessment & Adjudication and Appeal
Commissioner
View and Download Order to be reviewed from ORDER DETAILS tab on the Proposal screen
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Slide 161
Assessment & Adjudication and Appeal
Commissioner
View and Download Submitted Proposal from PROPOSAL tab on the Proposal screen
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Slide 162
Assessment & Adjudication and Appeal
Commissioner
Important PointsDIRECT TO FILE APPEAL
Commissioner/STO will go through the submitted Proposal case and select DIRECT TO FILE APPEAL
option to direct a Legal Officer to file appeal, if after examining the proposal, he/she is satisfied that the
impugned Order is not legal/proper and filing of appeal is required.
Appeals can be filed on the basis of the following two cases:
• File Appeal before Appellate Authority if the Proposal for Review is against an Adjudication Order and
difference in the date of communication of Order and the date of directing it is less than or equal to <7>
months.
• File Appeal before the next higher forum if the Proposal for Review is against an Order passed by First
Appellate Authority/Appellate Tribunal/Revision/High Court and difference in the date of communication
of Order and the date of directing it is less than or equal to <7> months.
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Assessment & Adjudication and Appeal
Commissioner
DIRECT TO FILE APPEAL
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Assessment & Adjudication and Appeal
Commissioner
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Assessment & Adjudication and Appeal
Commissioner
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Assessment & Adjudication and Appeal
Commissioner
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Assessment & Adjudication and Appeal
Commissioner
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Assessment & Adjudication and Appeal
Commissioner
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Slide 169
Assessment & Adjudication and Appeal
Important PointsDIRECT TO FILE APPEAL
The Legal Officer can take one of the following actions according to the issued direction:
• File Appeal before Appellate Authority on the GST Portal if the difference in the date of communication of
the impugned Order and the date of filing the appeal is less than or equal to <7> months.
• File Appeal before Appellate Tribunal/High Court/Supreme Court Offline Manually if the difference in the
date of communication of the impugned Order and the date of filing appeal is less than or equal to <7>
months.
• Send the Proposal case back to the Commissioner/STO (from Statutory Functions > Appeal & Revision
> Directions > Proposal > ACTIONS) by updating the ACTIONS tab with “FAILED TO FILE APPEAL”, if
the difference in the date of communication of the impugned Order and the date of filing appeal is more
than 7 months. Thereafter, in this case, the Commissioner/STO may either issue another direction or
drop the case as per his/her discretion.
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Slide 170
Assessment & Adjudication and Appeal
Important PointsREVISE ORDER
The Commissioner/STO will examine the submitted Proposal case and select REVISE ORDER option, if
after examining the proposal, he/she is satisfied that the impugned Adjudication Order is not legal/proper
and the difference in the date of communication of Order and the date of directing it is between 7 months
and 3 years (the period of first appeal has expired) and he/she wishes to revise the order himself/herself as
Revisional Authority.
• Revision of Order cannot be done within 6+1 (Six+ one) months from the Date of Communication of the
decision or order sought to be revised. Although Directions to file an appeal can be issued.
• Revision of Order cannot be done after 3 (Three) years from the Date of order sought to be revised.
• Date of Order being sent by email and SMS will be considered as the Date of Communication of Order. If
the order is sent by post/special messenger, the date as updated in the system will be considered.
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Slide 171
Assessment & Adjudication and Appeal
Commissioner
REVISE ORDER
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Slide 172
Assessment & Adjudication and Appeal
Internal Review Cell
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Assessment & Adjudication and Appeal
Commissioner
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Assessment & Adjudication and Appeal
Commissioner
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Slide 175
Assessment & Adjudication and Appeal
Commissioner
Important PointsREVISE ORDER
After issuing the "Self-Revision" direction, the Commissioner/STO may perform the following actions.
• Initiate Proceedings for Revision of the Impugned Order and issue notice to Taxpayer and Tax Officer for
personal hearing.
• Drop Proceedings for Revision of the Impugned Order from Statutory Functions > Appeal & Revision >
Revision Proceedings.
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Slide 176
Assessment & Adjudication and Appeal
Commissioner
Important PointsDIRECT TO REVISE THE ORDER
Commissioner/STO will examine the submitted Proposal case and select DIRECT TO REVISE THE
ORDER option, if after examining the proposal, he/she is satisfied that the impugned Adjudication Order is
not legal/proper and the difference in the date of communication of Order and the date of directing it is
between 7 months and 3 years (the period of first appeal has expired); he/she will direct the case to a
Revisional Authority for revision.
• Revision of Order cannot be done within 6+1 (Six+ one) months from the Date of Communication of the
decision or order sought to be revised. Although Directions to file an appeal can be issued.
• Revision of Order cannot be done after 3 (Three) years from the Date of order sought to be revised.
• Date of Order being sent by email and SMS will be considered as the Date of Communication of Order. If
the order is sent by post/special messenger, the date as updated in the system will be considered.
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Assessment & Adjudication and Appeal
Commissioner
DIRECT TO REVISE THE ORDER
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Assessment & Adjudication and Appeal
Commissioner
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Assessment & Adjudication and Appeal
Commissioner
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Commissioner
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Assessment & Adjudication and Appeal
Commissioner
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Assessment & Adjudication and Appeal
Commissioner
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Slide 183
Assessment & Adjudication and Appeal
Commissioner
Important PointsDIRECT TO REVISE THE ORDER
The Revisional Authority can take one of the following actions according to the issued direction:
• Initiate Proceedings for Revision of the Impugned Order and issue notice to Taxpayer and Tax Officer for
personal hearing.
• Drop Proceedings for Revision of the Impugned Order. To know how to do this on the GST Portal, click
here.
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Slide 184
Assessment & Adjudication and Appeal
Commissioner
Important PointsDROP THE CASE
Commissioner/STO will examine the submitted Proposal case and select the DROP THE CASE option to
close the case if, after examining the proposal, he/she is satisfied that the revision of the Order is not
required and no appeal is required to be filed. He/she may drop the case at any stage after the initiation of
the Proposal case.
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Assessment & Adjudication and Appeal
Commissioner
DROP THE CASE
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Commissioner
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Commissioner
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Commissioner
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Assessment & Adjudication and Appeal
Commissioner
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Assessment & Adjudication and Appeal
Commissioner
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Slide 191
Assessment & Adjudication and Appeal
Legal Officer
Search for Directed Proposals
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Assessment & Adjudication and Appeal
Legal Officer
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Assessment & Adjudication and Appeal
Legal Officer
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Assessment & Adjudication and Appeal
Legal Officer
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Slide 195
Assessment & Adjudication and Appeal
Legal Officer
View/Add Actions from ACTIONS tab on the Proposal screen
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Slide 196
Assessment & Adjudication and Appeal
Legal Officer
Important Points
Select the Actions based on the following cases:
• FAILED TO FILE APPEAL: If the Legal Officer was unable to file Appeal as per the issued direction,
where the difference in the date of communication of Order and the date of filing appeal was more than 7
months
• REVISION PROCEEDINGS INITIATED: If the Revisional Authority or the Commissioner/STO
himself/herself has successfully initiated revision of the Order as per the issued direction
• APPEAL INITIATED: If the Legal Officer has successfully filed an Appeal as per the issued direction
• FAILED TO INITIATE REVISION: If the Revisional Authority or the Commissioner/STO himself/herself
was unable to initiate revision of the Order as per the issued direction
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Assessment & Adjudication and Appeal
Legal Officer
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Assessment & Adjudication and Appeal
Legal Officer
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Assessment & Adjudication and Appeal
Legal Officer
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Assessment & Adjudication and Appeal
Legal Officer
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Assessment & Adjudication and Appeal
Legal Officer
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Slide 202
Assessment & Adjudication and Appeal
Action Description Status
When proposal for review submitted against an order to Commissioner/STO by IRC Review Proposal Submitted
When proposal for review is approved by Commissioner/STO & Commissioner/STO
has directed to file appealDirected to file Appeal
When proposal for review is approved by Commissioner/STO & Commissioner/STO
has directed for Revision of OrderDirected for Revision
When Commissioner/STO is going to revise the order himself/herself as Revisional
Authority.Self-Revision
When proposal for review after examination is closed by Commissioner/STO Review Proposal dropped
When Legal Officer was unable to file Appeal as directed by Commissioner/STO
within time limitFailed to file appeal
When Legal Officer has initiated filing of Appeal as directed by Commissioner/STO Appeal Initiated
When Commissioner/STO or a Revisional Authority has initiated revision
proceedingsRevision Proceedings Initiated
When Commissioner/STO or a Revisional Authority was unable to initiate revision
proceedings within time limit
Failed to Initiate Revision
Proceedings
Internal Review-status
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Assessment & Adjudication and Appeal
End of Module – Appeal and Revisions