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CA Final Appeals, Revision and Advance Ruling under GST — practice questions

Explore 64 free Appeals, Revision and Advance Ruling under GST questions in CA Final Indirecttaxlaws. Open each question or exercise to read its content, reference answers and available explanation.

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Appeals, Revision and Advance Ruling under GST questions and exercises with answers

Showing questions 1–30 of 64.

Under Section 107(1) CGST Act, a first appeal is due within what time from communication of the order?Read the answer and worked solution →Under Section 107(2), a Commissioner-directed application to the Appellate Authority is due within what period?Read the answer and worked solution →How much extra time can the Appellate Authority allow for a delayed first appeal under Section 107(4)?Read the answer and worked solution →What share of the remaining disputed tax must be paid before a first appeal under Section 107(6)?Read the answer and worked solution →A Tribunal appeal needs a further deposit of what share of the remaining tax in dispute under Section 112(8)?Read the answer and worked solution →Before filing a first appeal, how must the part of the demand admitted by the appellant be paid?Read the answer and worked solution →Once the Section 107(6) payment is made, recovery of the balance demand is deemed to be what?Read the answer and worked solution →How many adjournments may a party get during hearing of a first appeal?Read the answer and worked solution →What may the Appellate Authority not do while deciding an appeal under Section 107(11)?Read the answer and worked solution →Before an Appellate Authority enhances a penalty, what must the appellant be given?Read the answer and worked solution →Where possible, within what period should every first appeal be decided under Section 107(13)?Read the answer and worked solution →What form must the order of the first Appellate Authority take under Section 107(12)?Read the answer and worked solution →Revision under Section 108 targets orders that are erroneous andRead the answer and worked solution →Revision is barred once how much time has expired after the order was passed (Section 108(2))?Read the answer and worked solution →Under Section 108(2), the Revisional Authority cannot revise an order that isRead the answer and worked solution →Whose audit observation can lead to revision under Section 108(1)?Read the answer and worked solution →If necessary, what may the Revisional Authority do to the order under review while examining it?Read the answer and worked solution →For revision, 'decision' includes an intimation given by an officer of what rank?Read the answer and worked solution →Where is the National Bench of the GST Appellate Tribunal situated?Read the answer and worked solution →National and Regional Benches hear appeals where one issue relates toRead the answer and worked solution →State Benches hear appeals on matters other than which issue?Read the answer and worked solution →A single-member Tribunal bench may hear a case with no question of law up to what amount?Read the answer and worked solution →Within what time may an aggrieved person appeal to the Appellate Tribunal under Section 112(1)?Read the answer and worked solution →A Commissioner-directed application to the Tribunal under Section 112(3) is due within what period?Read the answer and worked solution →Within how many days of notice may cross-objections be filed under Section 112(5)?Read the answer and worked solution →For sufficient cause, a late Tribunal appeal may be admitted within how long after the normal period?Read the answer and worked solution →Within what period from its order may the Tribunal rectify an error apparent on record (Section 113(3))?Read the answer and worked solution →As far as possible, the Tribunal should decide an appeal within what time under Section 113(4)?Read the answer and worked solution →Save for Sections 117 and 118, Tribunal orders on an appeal areRead the answer and worked solution →Orders of which Tribunal benches can be appealed to the High Court under Section 117?Read the answer and worked solution →

Worked practice questions

Under Section 107(1) CGST Act, a first appeal is due within what time from communication of the order?

  1. Three months
  2. One month
  3. Six months
  4. Two months
Show answer and solution

Correct answer: A. Three months

A person aggrieved by an adjudicating authority's order has three months from its communication to appeal to the prescribed Appellate Authority.

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Under Section 107(2), a Commissioner-directed application to the Appellate Authority is due within what period?

  1. 30 days
  2. One year
  3. Six months
  4. Three months
Show answer and solution

Correct answer: C. Six months

The Commissioner may direct a subordinate officer to apply to the Appellate Authority within six months of communication of the order.

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How much extra time can the Appellate Authority allow for a delayed first appeal under Section 107(4)?

  1. Three months
  2. One month
  3. Six months
  4. Two months
Show answer and solution

Correct answer: B. One month

For sufficient cause the first appeal may be presented within a further period of only one month beyond the normal limit.

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