Chapter VI Chapter VI

1. (1) Any person objecting to an order affecting him passed under the provisions of this Act by an authority may appeal to Appellate Authority as may be prescribed within sixty days from the date of receipt of order by him.
2. (2) Where the Appellate Authority is satisfied that the person has reasonable cause for not preferring an appeal within the time specified in sub-section (1), he may accept an appeal, provided it is made within one year, from the date of receipt of order by him.
3. (3) The appeal shall be in the prescribed form and shall specify in detail the grounds upon which it is made. 87[(4) No appeal under

88[this section] shall be entertained by the Appellate Authority, unless such appeal is accompanied by a satisfactory proof of the payment of whole of the undisputed amount of tax, interest and penalty and ten percent of the disputed amount of tax, interest and penalty, that may be due:

(4A) The provisions of sub-section (4) shall be applicable also to any appeal pending before the Appellate Authority on the date of coming into force of the Goa Value Added Tax (Ninth Amendment) Act, 2016 and the appellant shall make payment as aforesaid within a period of 120 days from such commencement, failing which, such appeal shall stand abated.]

1. (4) In case of an appeal against an assessment or any order raising demand against the person, the Appellate Authority shall consider it only if the person has paid the tax which is not disputed by him.
2. (5) The appellant shall serve a copy of the appeal memo to the authority against whose order the appeal is filed. (6) 89[After considering the appeal and after affording an opportunity of hearing, the

Appellate Authority may allow it in whole or part and amend the assessment or enhance the assessment or levy tax and/or penalty and/or other amount or remand it for fresh disposal or dismiss the appeal: Provided that before making a levy of tax, penalty or other amount and/or enhancement of assessment as the case may be, the appellant shall be given an opportunity of being heard.]

1. (7) The Appellate Authority shall serve the appellant, with an order in writing, of the appeal decision, setting forth the reasons for the decision.

1. (1) A person dissatisfied with the decision of the Appellate Authority may, within sixty days after being served with an order of the decision—
   • (a) file a second appeal before the Tribunal; and
   • (b) serve a copy of the notice of appeal on the Commissioner as well as the authority whose original order is under second appeal before the Tribunal. 90[(2) No appeal under sub-section (1) shall be entertained by the Tribunal, unless such appeal is accompanied by a satisfactory proof of the payment of whole of the undisputed amount of tax, interest and penalty and fifty percent of the disputed amount of tax, interest and penalty, that may be due.] 91[(2A) Provided that in all cases pending before the tribunal on the date of coming into force of these amendment the appellant shall comply with the sub-section 2; within a period of 120 days failing which any pending appeal shall stand abated.]
2. (3) The Tribunal may admit an appeal after expiry of sixty days if it is satisfied that the appellant had sufficient reason for not filing the appeal within the time specified in sub-section (1), provided it is filed within one year of serving of decision of Appellate Authority.
3. (4) In deciding an appeal, the Tribunal shall, make an order after affording an opportunity to the dealer or other person and the Commissioner,—
   • (a) affirming, reducing, increasing, or varying the assessment or other order under appeal; or
   • (b) remitting the assessment or other order under appeal for reconsideration by the Authority concerned with such directions as it may deem fit; and
   • (c) shall serve a copy of such order to the Commissioner: Provided that before increasing the tax or other amount the dealer shall be given an opportunity of being heard on the proposal of increasing the liability.
4. (5) The Tribunal shall serve the appellant with notice in writing, of the appeal decision setting forth the reasons for the decision.

The Tribunal may, on the application either by the appellant or by the respondent made within thirty days from the date of the order under sub-section (4) of section 36, review any order passed by it on the basis of facts which were not before it when the order was passed.

1. (1) An assessee who is dissatisfied with the decision of the Tribunal or Commissioner may, within sixty days after being notified of the decision, file a revision with the High Court; and the assessee so appealing shall serve a copy of the notice of revision on the respondent to the proceeding.
2. (2) A revision to the High Court may be made on question of law or an erroneous decision or failure to decide a question of fact. A notice of the revision shall state the questions of law that will be raised in the revision.
3. (3) The Commissioner shall also be made a party to the proceedings before the High Court where revision is filed by the dealer or other person.
4. (4) The High Court may, on application either by the petitioner or by the respondent, review any order passed by it provided such application is made within thirty days from the date of the Judgement.
5. (5) A revision or review application presented before the High Court under this section shall be heard by a bench consisting of not less than two Judges.

92[39.Revision by Commissioner. — The Commissioner may on his own motion, call for and examine the records of any proceedings under this Act and if he considers that any order passed therein or any decision taken by any authority, other than Tribunal or High Court is erroneous or is prejudicial to the interest of the revenue, after giving the assessee or interested person an opportunity of being heard, pass such order as he deems fit: Provided, the Commissioner shall not pass any order under this section after expiry of five years from the date of such order.]

1. (1) Subject to such rules as may be prescribed, any order passed under this Act or the rules framed thereunder by any authority appointed under section 13 of this Act may be reviewed by the authority passing it upon an application or on its own motion.
2. (2) No order shall be reviewed under this section after the expiry of one year from the date of passing of such order.
3. (3) Any person may file a review application to the concerned authority within thirty days from the date of receipt of order by him.
4. (4) Where the concerned authority is satisfied that the person has reasonable cause for not filing review application within the time specified in sub-section (3), he may accept the review application, provided it is filed within 120 days from the date of receipt of order by him.
5. (5) The review application shall be made in the prescribed form and shall specify in detail the grounds upon which it is made.
6. (6) No review under this section shall be entertained by the Authority, unless such review is accompanied by a satisfactory proof of the payment of whole of the undisputed amount of tax, interest and penalty and ten percent of the disputed amount of tax, interest and penalty that may be due.
7. (7) When any authority reviews any of his order or rejects any review application, the copy of the final order allowing or dismissing the review application shall be submitted to the Additional Commissioner and the Commissioner.]

The burden of proving that any turnover of goods is exempt from tax or that there is no liability or obligation under this Act shall be on the person objecting.

1. (1) An assessing, appellate or revising authority including the Tribunal may, on an application or otherwise, at any

time within a year from the date of any order passed by it, rectify any error apparent on the face of the record: Provided that no such rectification which has the effect of enhancing the liability to pay tax or penalty or penal interest shall be made unless such authority has given notice to the person affected and have allowed him a reasonable opportunity of being heard.

1. (2) Where such rectification has the effect of enhancing the tax liability or penalty, the Assessing Authority shall give the dealer or other person a notice and the dealer or other person shall pay the tax in the manner prescribed and when such rectification has the effect of reducing the tax liability or penalty the Assessing Authority shall issue refund of the excess tax, if any, paid.

1. (1) The Commissioner may, after giving the parties a reasonable opportunity of being heard in the matter, wherever it is possible so to do, by order in writing recording therein his reasons for doing so, transfer any pending

proceedings or class of proceedings under any provision of this Act, from himself to any other officer and he may likewise transfer any such proceedings including a proceeding pending with any officer or already transferred under this section from any officer to any other officer whether with or without concurrent jurisdiction or to himself.

1. (2) For the purpose of this section, any proceedings shall be deemed to have commenced only when any authority having appropriate jurisdiction issues notice under the provisions of this Act, rules or notifications and the proceedings shall be deemed to be pending only after issue of such notice.
2. (3) Where no proceedings are pending before any authority, then any authority having appropriate jurisdiction over a person or dealer, may initiate and complete any proceedings whatsoever. Explanation:— In this section, the word “proceedings” in relation to any dealer means all proceedings under this Act in respect of any year, which may be pending on the date of such order or which may have been completed on or before such date, and includes also all proceedings under this Act which may be commenced after the date of such order in respect of the said year in relation to such dealer.

The Government may, by notification in the Official

Gazette, delegate any of its powers and functions under this Act to the Commissioner or to any other authority under this Act.

94 [Offences Relating to Registration.— A person who fails,—

1. (a) to apply for registration as required under section 18; or
2. (b) to notify the Appropriate Assessing Authority of a change in circumstances as required by section 22; is guilty of an offence and liable on conviction,—
   • (i) where such failure is deliberate or repeated, for a fine not exceeding Twenty five thousand rupees or to imprisonment for a term not exceeding six months, or both; or
   • (ii) in any other case, for a fine not exceeding Twenty five thousand rupees or to imprisonment for a term not exceeding three months, or both.]