Question 1

1. Who can file an appeal to the Appellate Authority?

Accepted Answer

Any taxpayer or an unregistered person aggrieved by any decision or order passed against him by an adjudicating authority, may appeal to the Appellate Authority, within three months from the date on which the said decision or order is communicated to such person.

Question 2

2. What are the pre-conditions to file an appeal to the Appellate Authority?

Accepted Answer

Order must be passed by the adjudicating authority for the taxpayer or an unregistered person to file an appeal to the Appellate Authority.

Question 3

3. From where can I file an appeal against Demand Order?

Accepted Answer

Navigate to Services > User Services > My Applications > Application Type as Appeal to Appellate Authority > NEW APPLICATION button. Select the Order Type as Demand Order from the drop-down list.

Question 4

4. What are the various Appeal statuses?

Accepted Answer

S.No. Description Status1Appeal Form successfully filedAppeal Submitted2Appeal Form successfully admittedAppeal admitted3Appeal Form is RejectedAppeal Rejected4When Hearing Notice is issuedHearing Notice issued5When Counter Reply received against noticeCounter reply received6When Show cause notice is issuedShow cause notice issued7Appeal is confirmed/modified/rejectedAppeal order passed8When hearing is adjourned and next date is issuedAdjournment granted9When application is filed for RectificationRectification request received10When application for Rectification is rejectedRectification request rejected11Appeal is order is rectifiedRectification order passed

Question 5

5. From where can I view submitted appeal against Demand Order?

Accepted Answer

Navigate to Services > User Services > My Applications > Application Type as Appeal to Appellate Authority > From and To Date > SEARCH button.

Question 6

6. What will happen if do not file appeal within the prescribed period?

Accepted Answer

The appellate authority may condone delay for a period of maximum of 1 month, if he is satisfied that the taxpayer was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months and allow it to be presented within a period of one month after the expiry date of filing appeal.

Question 7

7. When will I get final acknowledgment of the appeal filed?

Accepted Answer

Once an appeal against a demand order is filed, an email and SMS is sent to the taxpayer (or an unregistered person, as the case may be) and Appellate Authority.

Question 8

8. Is it necessary to deposit 10% of the disputed tax?

Accepted Answer

Minimum of 10% of the disputed tax needs to be paid as pre-deposit (as per law) before filing an appeal. Lower percentage may be declared after approval from the competent authorities.

Question 9

9. Is it necessary for me to have a DSC for filing the appeal?

Accepted Answer

You can file the appeal either through DSC or EVC. DSC is mandatory for companies and LLPs.

Question 10

10. Whether the balance disputed amount is stayed on filing Appeal?

Accepted Answer

Yes, if Appeal filed is admitted, the GST Portal flags the balance disputed amount as non-recoverable.

Filing an Appeal against Demand Order (FORM GST APL-01)

Filing an Appeal against Registration Order (FORM GST APL-01)

Filing Reply and Rectification Request during Proceedings and Order of First Appeal

Filing Reply and Rectification Request during Revision Order Proceedings

Viewing Cause List

GST Manual – File an Appeal

User Manuals – File an Appeal

User Manual – Filing an Appeal against Demand Order (FORM GST APL-01)

User Manual – Filing an Appeal against Registration Order (FORM GST APL-01)

User Manual – Filing Reply and Rectification Request during Proceedings and Order of First Appeal