Unpopular Opinion: Court Fees in GST Appeals!
This is an extract from an order passed under Section 74 of the CGST Act, 2017, by the Additional Commissioner. An appeal against this order will be filed before the Appellate Authority.
The extract indicates that the appeal should be filed with a "Court Fee."
In Rajasthan, the applicable court fee is governed by The Rajasthan Court Fees and Suits Valuation Act, 1961 (Act No. 23 of 1961).
A similar levy exists in Kerala. In one case, it was held that appellate authorities constituted under any special or local law are subject to the Court Fees Act, extending its application to "Appellate Authorities" of the State. Since the State GST Acts are special acts, these provisions apply. However, this does not apply if the Appellate Authority is of the "Central" government.
As per Section 6, if the SGST passes an order under the CGST Act and an appeal is to be filed before a State or Central Authority, it is important to adhere to the applicable provisions of this act.
In your opinion, should the Court Fees Act also apply or extend to the RSGST or any State GST law as well?
Indirect Tax Lawyer, swamy associates, Kerala, India
3 周Sir, kindly share the order. Sir, a similar situation is prevailing in the state of Kerala. In Kerala, there is a levy of 1% additional court fee on filing GST appeals, with a maximum limit of only Rs. 20,000/-. We call it KLBF. Please share details of the additional court fee under GST in the state of Rajasthan.