GST अपील फ़ाइलिंग

Under Section 107(1) of the CGST Act, an appeal must be filed within 3 months from the date on which the order is communicated. Where the Commissioner directs an officer to apply against the order under Section 107(2), the limit is 6 months. For orders passed by a State Bench of the GST Appellate Tribunal, a further appeal to the High Court under Section 117 must be filed within 180 days from the date on which the order is received (Section 117(2)).

Form APL-01 (Form of Appeal) is used for filing appeals before the Commissioner (Appeals) under Section 107. The appeal must be filed in duplicate along with a certified copy of the impugned order. Digital signatures are required for online filing on the GST portal.

Section 107(6) requires the appellant, before filing the appeal, to pay in full the part of the demand that is admitted, plus 10% of the remaining tax in dispute, subject to a maximum of Rs. 20 crore. For an order demanding only a penalty, with no tax demand, 10% of the penalty must be paid (proviso to Section 107(6)). Where the pre-deposit has to be refunded after the appeal order, interest is payable on the refund from the date of payment till the date of refund (Section 115).

Yes. Penalty orders under Sections 122-125 can be appealed under Section 107. Common grounds include disproportionality of penalty, bonafide belief or mistake of law, absence of mens rea for suppression, and reliance on incorrect legal advice.

The first appeal under Section 107 goes to the Commissioner (Appeals) and must be filed within 3 months of the order being communicated. The second appeal under Section 112 goes to the GST Appellate Tribunal and must be filed within 3 months from the date on which the first appeal order is communicated. A further appeal from the Tribunal to the High Court under Section 117 is admitted only if the case involves a substantial question of law.

Yes, but you must file a condonation of delay application explaining sufficient cause for the delay. Under Section 107(4), the Appellate Authority may allow a first appeal within a further one month if sufficient cause prevented filing in time. For a second appeal, the Tribunal may admit it within a further three months under Section 112(6). We prepare strong condonation petitions with supporting evidence.

Under Section 121, no appeal lies against an order transferring proceedings from one officer to another, an order on the seizure or retention of books of account, registers and other documents, an order sanctioning prosecution, or an order under Section 80 (payment of tax in instalments). Orders of the Revisional Authority under Section 108 can be appealed to the GST Appellate Tribunal under Section 112(1).

Form APL-01 is the standard appeal form prescribed under CGST Rules, 2017. It includes details of the appellant, the impugned order, grounds of appeal, relief sought, and an index of documents. It must be signed by the appellant or authorized representative.

The government fee for filing Form APL-01 is Rs. 500 for appeals against orders involving amounts up to Rs. 1 lakh, and Rs. 2,000 for higher-value appeals. Tribunal appeal fees under Section 112 are Rs. 2,000. Our professional fees range from Rs. 5,000 to Rs. 25,000 per appeal depending on complexity.

Yes. Under Section 107(7), once the pre-deposit under Section 107(6) is paid, recovery proceedings for the balance amount are deemed to be stayed. We make sure the correct pre-deposit is paid with the appeal so that this deemed stay applies.

If the first appeal is dismissed or partly unfavourable, you can file a second appeal before the GST Appellate Tribunal under Section 112 within 3 months. If the Tribunal also rules against you, you may approach the High Court under Section 117 on a substantial question of law, and subsequently the Supreme Court.

Common grounds include: (1) the assessment was passed without proper notice, (2) the officer misinterpreted facts or law, (3) ITC was wrongly denied or rejected, (4) the penalty is disproportionate to the alleged contravention, (5) the demand was computed incorrectly, (6) the time-bar provisions were misapplied, and (7) constitutional challenges to GST provisions.

Yes. Section 107 allows any person who is 'aggrieved by an order passed' to file an appeal. This includes unregistered persons, for example those assessed under Section 63 (assessment of unregistered persons).

You need the impugned order, demand order or show-cause notice, challan for pre-deposit (10% of confirmed demand), PAN, GST registration certificate, authorization letter, and any supporting evidence such as invoices, returns, or ledgers relevant to the dispute.

First appeals before the Commissioner (Appeals) typically take 6-18 months depending on the number of hearings and the authority's backlog. Second appeals before the GST Appellate Tribunal take 12-24 months.

If the appeal is allowed, the impugned order is set aside or modified. The pre-deposit (10% of demand) is refunded. Any demand that was levied is cancelled. If the order directs a refund of excess GST paid, we assist in filing the refund claim. The respondent officer is bound by the appellate order.

No. Under Section 116, the appellant can appear in person or through an authorized representative, which includes a GST practitioner, chartered accountant, or advocate. However, professional representation significantly improves outcomes given the complexity of GST law.

Yes. Under Rule 109C of the CGST Rules, an appeal can be withdrawn by filing Form GST APL-01/03W before the Appellate Authority issues a show cause notice or its order under Section 107(11), whichever is earlier. If the final acknowledgment in Form GST APL-02 has already been issued, the withdrawal needs the Appellate Authority's approval, which is decided within seven days. Any fresh appeal after a withdrawal must still be filed within the time limit under Section 107(1) or 107(2).