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CMA Final GST Revision | Lec 20 | Appeals & Revision under GST | CA Karan Satija | Dec 2025

Автор: Ekatvam For CMA

Загружено: 2025-11-07

Просмотров: 58

Описание:

Welcome to another detailed session of the CMA & CA Final Indirect Tax Laws (Paper 19 – IDT) Detailed Revision Series for the December 2025 Attempt with CA Karan Satija.

In this lecture, we focus on Appeals and Revision under GST, a chapter that forms the backbone of the dispute resolution mechanism in indirect tax.
This topic is frequently tested in CMA & CA Final exams and provides a strong conceptual understanding of how taxpayers and authorities handle appeals, revisions, and adjudications under GST law.

📘 Topics Covered in This Lecture:
1️⃣ Section 107 – Appeals to Appellate Authority
2️⃣ Section 108 – Powers of Revisional Authority
3️⃣ Section 109 – Constitution of Appellate Tribunal (GSTAT)
4️⃣ Section 110 – Qualifications, Appointment, and Conditions of Tribunal Members
5️⃣ Section 111 – Procedure before Appellate Tribunal
6️⃣ Section 112 – Appeal to Appellate Tribunal
7️⃣ Section 113 – Orders of Appellate Tribunal
8️⃣ Section 114 – Financial & Administrative Powers of President
9️⃣ Sections 115–121 – Appeals to High Court, Supreme Court, and Revisionary Powers

💡 What You’ll Learn:

Step-by-step appeal process from adjudication to Supreme Court

Hierarchy of authorities under the GST dispute mechanism

Time limits, pre-deposit requirements, and filing procedures

Difference between Appeal & Revision clearly explained

Exam-smart tips & flowchart-based summary for easy revision

👨‍🏫 Faculty: CA Karan Satija
(Expert Faculty for CMA & CA Final IDT | Concept-driven and Exam-oriented teaching style)

🎯 Best Suited For:
Students of CMA Final & CA Final preparing for Dec 2025 attempt, who want to gain a strong grip over Appeals & Revision provisions under GST through a clear, conceptual, and exam-focused approach.

📌 Don’t forget to:
✅ Like 👍 the video
✅ Subscribe 🔔 for complete CMA & CA Final IDT Revision Series
✅ Share 💬 with your CMA & CA Final friends preparing for Dec 2025

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CMA Final GST Revision | Lec 20 | Appeals & Revision under GST  | CA Karan Satija | Dec 2025

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