Appeals and revisions (procedure and grounds) — MCQs

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1. Under which section can a person appeal to the Appellate Authority?





2. What is the time limit to file an appeal to the Appellate Authority?





3. Who can call for an appeal to examine the legality of an order?





4. If a person is prevented by sufficient cause from filing an appeal within 3 months, how much extra time can Appellate Authority allow?





5. What form is used for application to Appellate Authority?





6. Within how many days must a certified copy of the order be submitted to the Appellate Authority?





7. Which officer is responsible for filing an appeal if directed by the Commissioner?





8. Can the Appellate Authority entertain an application made by an authorized officer under Section 107(2)?





9. How much of the disputed amount must be paid to file an appeal?





10. What happens to recovery proceedings if the amount under dispute is partly paid while filing an appeal?





11. What is the purpose of Section 108?





12. What notice is issued by Revisional Authority before passing an order?





13. Can additional evidence be produced before the Appellate Authority?





14. Which of the following is NOT a valid ground for producing additional evidence?





15. Who decides whether additional evidence can be admitted?





16. How should reasons for admitting additional evidence be recorded?





17. Which authority can hear appeals from Appellate Authority?





18. Can appeals be made to the High Court from the Appellate Tribunal?





19. Can appeals be made to the Supreme Court?





20. What must Appellate Authority give to the appellant?





21. How many times can adjournments be granted to a party during hearing?





22. Under which section are non-appealable decisions listed?





23. Which of the following is a non-appealable order?





24. Which section allows filing of appeal to Appellate Authority for GST matters?





25. FORM GST APL-04 is used for?





26. Can appeal be filed if taxpayer fails to pay admitted tax + 10% of remaining?





27. Who can appear on behalf of appellant?





28. Can authorized representative be disqualified?





29. Which section defines “Appellate Tribunal”?





30. What is the role of Revisional Authority?





31. Can Appellate Authority allow filing of appeal after 3 months without sufficient cause?





32. Can appeal be filed against order sanctioning prosecution?





33. Can appeal be filed for transfer of proceedings from one officer to another?





34. Can appeal be filed for seizure or retention of books of accounts?





35. Can appeal be filed under section 80 related to instalments?





36. Which section allows Appellate Authority to stay recovery proceedings after filing appeal?





37. What happens if Appellate Authority finds the appellant prevented by sufficient cause from producing evidence?





38. What is the maximum time for filing appeal beyond 3 months with cause?





39. Can Appellate Authority reject appeal if sufficient cause is shown?





40. Can Appellate Authority allow additional evidence at any stage?





41. Who is responsible to give summary of order under GST APL-04?





42. Can a party claim acquiescence if officer did not file appeal?





43. Can appeal be filed electronically?





44. Which authority can issue instructions fixing monetary limits for appeals?





45. Which form is used for notice by Revisional Authority?





46. Can appeal be filed against order refusing additional evidence?





47. Which authority decides admissibility of additional evidence?





48. Can appeal be filed against final order confirming demand?





49. What is the first step for filing appeal?





50. Who can file appeal against decision/order passed under State GST Act?





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