"Any person aggrieved by an order passed against him by Appellate Authority (AA) or Revisional Authority (RA) may appeal to Appellate Tribunal under section 112 of the CGST Act, 2017." In context to the above statement,

CS Professional · Goods and Services Tax (GST) and Corporate Tax Planning · PYQS · June 2026
"Any person aggrieved by an order passed against him by Appellate Authority (AA) or Revisional Authority (RA) may appeal to Appellate Tribunal under section 112 of the CGST Act, 2017." In context to the above statement, answer the following questions independently elaborating the relevant provisions of section 112 of the CGST Act, 2017: What is the fee to be paid for filing an appeal or application?

Answer & Explanation:

The fees for filing of appeal or restoration of appeal shall be ₹ 1,000 for every ₹ 1,00,000 of tax or input tax credit (ITC) involved or the difference in tax or input tax credit (ITC) involved or the amount of fine, fee or penalty determined in the order appealed against. However, the fee shall not exceed ₹ 25,000. There shall be no fee for application made before Appellate Tribunal for rectification of errors.

Topics: GST

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