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CS Professional · Goods and Services Tax (GST) and Corporate Tax Planning · Assessment, Audit, Scrutiny, Demand and Recovery, Advance Ruling, Appeals and Revision

Which statement correctly describes how the IGST Act treats appeals and revision?

The CGST Act provisions on appeals and revision apply mutatis mutandis to integrated tax, so far as may be, subject to the IGST Act and rules. Section 20 of the IGST Act lists appeals and revision among the borrowed matters, so no separate appeal code exists.

  1. AAppeals and revision under IGST are governed by a separate code unrelated to the CGST Act
  2. BThe CGST Act provisions on appeals and revision apply mutatis mutandis to integrated tax, so far as may be, subject to the IGST ActCorrect
  3. CAppeals relating to integrated tax lie only before the High Court
  4. DThe CGST provisions on appeals apply to IGST only for tax, not for penalty

Explanation

Section 20 of the IGST Act lists appeals and revision among the CGST matters that apply mutatis mutandis, so far as may be, to integrated tax, subject to the IGST Act and its rules. No separate appellate code is created. Nothing in it limits the application to tax only.

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