Representation and Appeal
As businesses navigate the complexities of GST, disputes or issues with tax authorities may arise. Whether it’s a notice, demand order, or audit discrepancy, the law gives every taxpayer the right to representation and appeal. Understanding this process is crucial to protecting your interests.
What is Representation under GST?
Representation refers to appearing before GST authorities on behalf of a taxpayer — either during a scrutiny, audit, or while responding to notices such as:
- Show Cause Notices (SCN)
- Demand Orders
- Assessment proceedings
- Summons under Section 70
Professional representation ensures that your case is presented clearly, legally, and effectively — reducing the risk of penalties and adverse orders.
GST Appeal Process
| Level | Authority | Time Limit to Appeal |
|---|---|---|
|
First Appeal |
Appellate Authority (CGST/SGST) |
Within 3 months of the order
|
|
Second Appeal |
GST Appellate Tribunal (GSTAT)* |
Within 3 months of first appeal order
|
|
High Court |
For substantial questions of law |
Varies |
|
Supreme Court |
Final legal remedy |
As per Supreme Court rules
|
How We Help
Our Representation & Appeal Services include:
- Review of orders and legal grounds for appeal
- Drafting replies to SCNs, audit objections, and demands
- Representation before GST officers, appellate authorities & tribunals
- Filing appeals, documentation, and legal strategy
- Handling disputes related to Input Tax Credit (ITC), classification, reverse charge, etc.
Why Expert Help Matters
- GST laws are complex and continuously evolving
- A poorly handled case can lead to heavy penalties and litigation costs
- Legal expertise ensures your case is handled strategically and professionally