Class 2 Appeal vs Revision in GST 😱 Miss Kiya toh 8–10 Marks Gaye CA/CMA Final IDT Amended 2025/2026 скачать в хорошем качестве

Class 2 Appeal vs Revision in GST 😱 Miss Kiya toh 8–10 Marks Gaye CA/CMA Final IDT Amended 2025/2026

📌 Resources & Links • Sahaj Batch & Books 👉 https://www.camayanktrivedi.com/ • Join Telegram Channel 👉 https://www.telegram.me/camayanktrivedi • Follow on Instagram 👉   / ca_mayank_trivedi   Appeal vs Revision in GST 😱 Miss Kiya toh 8–10 Marks Gaye! | CA/CMA Final IDT | Amended 2024 CA/CMA Final Indirect Tax ke syllabus me Appeal & Revision ek aisa chapter hai jo har attempt me 8–10 marks ka question pakka deta hai. Ye chapter dispute resolution mechanism under GST cover karta hai — jab taxpayer aur department ke beech disagreement hota hai toh uska solution Appeal ya Revision process ke through hota hai. 🔹 Topics Covered in this Lecture 1. Appeal to Appellate Authority (Sec 107) Taxpayer ya Department dono appeal kar sakte hain against adjudication orders. Time Limits: Taxpayer – 3 months Department – 6 months Pre-deposit condition: Minimum 10% of disputed tax amount (maximum ₹25 crore). Condone delay up to 1 month with sufficient cause. 2. Orders Not Appealable Transfer of proceedings. Sanction of prosecution. Orders of seizure/confiscation of goods. 👉 Exam me aksar “List the non-appealable orders” type ka short note pucha jata hai. 3. Appeal to Appellate Tribunal (Sec 112, Finance Act 2024 Amendment) Time limit: 3 months from order of Appellate Authority. Pre-deposit: 20% of disputed tax (max ₹50 crore). Matters involving Place of Supply → appeal goes to National Bench. 2024 Amendment: Simplified filing, electronic communication & revised monetary thresholds. 4. Revision by Commissioner (Sec 108) Commissioner can suo moto call for records and revise orders if prejudicial to revenue. Revision not allowed if: Order is already appealed against. Time to appeal has not expired. Order already revised earlier. 5. Further Appeals High Court: Substantial question of law. Supreme Court: Appeals against High Court or National Bench orders. 🔑Finance Act 2024 Amendments (Important for Nov 2025 / Jan 2026 Attempt) Major updates in Appellate Tribunal procedures (Sec 112). Introduction of National and Regional Benches for specific disputes. Increased monetary cap on pre-deposit for Tribunal appeals. Digitisation → e-filing, e-communication for faster resolution. 📌 Why This Lecture is Must-Watch Covers 100% amended provisions (up to Finance Act 2024). Fully aligned with ICAI & ICMAI RTP/MTP. Detailed coverage + exam hacks for theory as well as practical questions. High weightage (8–10 marks confirm) in CA & CMA Final exams. Tags Appeal vs Revision in GST, GST Appeal & Revision explained, Appeal under GST Section 107, GST Tribunal Section 112 amended 2024, Revision by Commissioner GST Section 108, Orders not appealable under GST, GST Appeals and Revision CA CMA Final, CA Final IDT Appeal Revision, CMA Final GST Appeal Revision, Appeal & Revision CA Final Nov 2025, CMA Final IDT Dec 2025, GST exam-oriented questions, GST Appeal vs Revision exam tricks, 8–10 marks confirm GST topic, CA Mayank Trivedi Appeal Revision, CA Mayank Trivedi GST IDT lectures, Appeal Revision IDT by CA Mayank Trivedi, CMT Classes GST Appeal Revision, CA Mayank Trivedi Indirect Tax lectures, CA CMA Final Indirect Tax, CA CMA Final Goods and Services Tax, Indirect Tax Appeal Revision, Goods and Services Tax Appeal & Revision, GST dispute resolution mechanism, GST Appeal process explained, Indirect Tax Goods and Services Tax lectures, GST in India explained, GST law amendments 2024, Finance Act 2024 GST changes, Appeal vs Revision under GST simplified, CA CMA Final IDT full course, GST important chapters for exam