1. Under which section can a person appeal to the Appellate Authority?
(A) Section 110
(B) Section 108
(C) Section 107
(D) Section 112
2. What is the time limit to file an appeal to the Appellate Authority?
(A) 1 month
(B) 2 months
(C) 3 months
(D) 6 months
3. Who can call for an appeal to examine the legality of an order?
(A) High Court
(B) Commissioner
(C) Taxpayer
(D) Supreme Court
4. If a person is prevented by sufficient cause from filing an appeal within 3 months, how much extra time can Appellate Authority allow?
(A) 2 weeks
(B) 3 months
(C) 1 month
(D) 6 months
5. What form is used for application to Appellate Authority?
(A) GST APL-01
(B) GST APL-04
(C) GST RVN-01
(D) GST APL-03
6. Within how many days must a certified copy of the order be submitted to the Appellate Authority?
(A) 3 days
(B) 5 days
(C) 10 days
(D) 7 days
7. Which officer is responsible for filing an appeal if directed by the Commissioner?
(A) Taxpayer
(B) High Court Registrar
(C) Magistrate
(D) Authorized officer
8. Can the Appellate Authority entertain an application made by an authorized officer under Section 107(2)?
(A) Only if taxpayer consents
(B) No
(C) Only with High Court approval
(D) Yes, as if it were an appeal
9. How much of the disputed amount must be paid to file an appeal?
(A) 25% of disputed amount
(B) 50% of total tax
(C) 100% of admitted tax + 10% of remaining
(D) None required
10. What happens to recovery proceedings if the amount under dispute is partly paid while filing an appeal?
(A) Proceedings continue
(B) Court decides later
(C) Proceedings are deemed stayed
(D) Taxpayer is penalized
11. What is the purpose of Section 108?
(A) Filing an appeal
(B) Filing High Court appeal
(C) Powers of Revisional Authority
(D) Granting pardon
12. What notice is issued by Revisional Authority before passing an order?
(A) FORM GST RVN-01
(B) FORM GST APL-03
(C) FORM GST APL-04
(D) FORM GST APL-01
13. Can additional evidence be produced before the Appellate Authority?
(A) Never
(B) Only with High Court permission
(C) Always
(D) Only under certain conditions
14. Which of the following is NOT a valid ground for producing additional evidence?
(A) Evidence already produced
(B) Appellant prevented by sufficient cause
(C) Evidence refused by adjudicating authority
(D) Opportunity not given to adduce evidence
15. Who decides whether additional evidence can be admitted?
(A) Taxpayer
(B) High Court
(C) Appellate Authority or Appellate Tribunal
(D) Commissioner
16. How should reasons for admitting additional evidence be recorded?
(A) In writing
(B) Orally
(C) Only by appellant
(D) Not required
17. Which authority can hear appeals from Appellate Authority?
(A) High Court
(B) Appellate Tribunal
(C) Commissioner
(D) Supreme Court
18. Can appeals be made to the High Court from the Appellate Tribunal?
(A) Only with permission of Commissioner
(B) No
(C) Yes
(D) Only with approval of Central Government
19. Can appeals be made to the Supreme Court?
(A) Only for criminal cases
(B) No
(C) Only if High Court allows
(D) Yes
20. What must Appellate Authority give to the appellant?
(A) Copy of FIR
(B) Daily diary
(C) Pardon
(D) Opportunity of being heard
21. How many times can adjournments be granted to a party during hearing?
(A) 1 time
(B) 2 times
(C) 3 times
(D) Unlimited
22. Under which section are non-appealable decisions listed?
(A) Section 118
(B) Section 120
(C) Section 121
(D) Section 122
23. Which of the following is a non-appealable order?
(A) High Court decision
(B) Appellate Tribunal order
(C) Commissioner transferring proceedings
(D) Supreme Court order
24. Which section allows filing of appeal to Appellate Authority for GST matters?
(A) Section 108
(B) Section 107
(C) Section 110
(D) Section 112
25. FORM GST APL-04 is used for?
(A) Summary of order indicating final demand confirmed
(B) Application for appeal
(C) Filing additional evidence
(D) Tender of Pardon
26. Can appeal be filed if taxpayer fails to pay admitted tax + 10% of remaining?
(A) Yes
(B) Only with Commissioner approval
(C) No
(D) Only before Tribunal
27. Who can appear on behalf of appellant?
(A) Authorized representative
(B) Only appellant
(C) Any person
(D) High Court lawyer
28. Can authorized representative be disqualified?
(A) Yes, for misconduct
(B) No
(C) Only by Supreme Court
(D) Never
29. Which section defines “Appellate Tribunal”?
(A) Section 107
(B) Section 2(9)
(C) Section 108
(D) Section 112
30. What is the role of Revisional Authority?
(A) Examine legality/propriety of decision or order
(B) Grant pardon
(C) Investigate FIR
(D) Conduct daily diary
31. Can Appellate Authority allow filing of appeal after 3 months without sufficient cause?
(A) Yes
(B) Only Tribunal
(C) No
(D) Only High Court
32. Can appeal be filed against order sanctioning prosecution?
(A) No, non-appealable
(B) Yes
(C) Only before Supreme Court
(D) Only if taxpayer agrees
33. Can appeal be filed for transfer of proceedings from one officer to another?
(A) No, non-appealable
(B) Yes
(C) Only Tribunal
(D) Only High Court
34. Can appeal be filed for seizure or retention of books of accounts?
(A) Yes
(B) No, non-appealable
(C) Only Tribunal
(D) Only High Court
35. Can appeal be filed under section 80 related to instalments?
(A) Yes
(B) Only High Court
(C) No, non-appealable
(D) Only Tribunal
36. Which section allows Appellate Authority to stay recovery proceedings after filing appeal?
(A) Section 107(7)
(B) Section 108
(C) Section 110
(D) Section 112
37. What happens if Appellate Authority finds the appellant prevented by sufficient cause from producing evidence?
(A) Evidence admitted
(B) Appeal rejected
(C) Appeal dismissed
(D) High Court decides
38. What is the maximum time for filing appeal beyond 3 months with cause?
(A) 15 days
(B) 30 days
(C) 60 days
(D) 90 days
39. Can Appellate Authority reject appeal if sufficient cause is shown?
(A) Only High Court can reject
(B) No
(C) Only Tribunal can reject
(D) Yes, after hearing
40. Can Appellate Authority allow additional evidence at any stage?
(A) No
(B) Only before High Court
(C) Always
(D) Only if reason recorded in writing
41. Who is responsible to give summary of order under GST APL-04?
(A) Commissioner
(B) Appellate Tribunal
(C) Appellate Authority
(D) Taxpayer
42. Can a party claim acquiescence if officer did not file appeal?
(A) Yes
(B) Only High Court decides
(C) Only Tribunal decides
(D) No
43. Can appeal be filed electronically?
(A) No
(B) Yes
(C) Only paper form
(D) Only Tribunal
44. Which authority can issue instructions fixing monetary limits for appeals?
(A) Supreme Court
(B) High Court
(C) Board on recommendation of Council
(D) Tribunal
45. Which form is used for notice by Revisional Authority?
(A) GST RVN-01
(B) GST APL-03
(C) GST APL-04
(D) GST APL-01
46. Can appeal be filed against order refusing additional evidence?
(A) Only Supreme Court
(B) No
(C) Only High Court
(D) Yes, before Tribunal
47. Which authority decides admissibility of additional evidence?
(A) Commissioner
(B) Appellate Authority
(C) High Court
(D) Supreme Court
48. Can appeal be filed against final order confirming demand?
(A) Only for non-appealable order
(B) No
(C) Yes
(D) Only Tribunal
49. What is the first step for filing appeal?
(A) Submit FORM GST APL-03
(B) File evidence
(C) Pay full tax only
(D) Contact High Court
50. Who can file appeal against decision/order passed under State GST Act?
(A) Only Commissioner
(B) Any aggrieved person
(C) Only Tribunal
(D) Only High Court