🧾 Guide to Filing GST Appeals: Step-by-Step Guide on Form GST APL-01

Filing an appeal under the GST regime allows taxpayers to contest decisions made by GST officers. The process is standardized through Form GST APL-01 on the GST Portal. Taxpayers can contest various orders, such as assessment demands, registration cancellations, enforcement actions, and refund decisions, by submitting Form GST APL-01. Below is a comprehensive guide to assist you through the appeal process.

 

🧾 Who Can File an Appeal?

The following entities are eligible to file an appeal:

• Registered taxpayers under GST who are aggrieved by any order or decision passed by an adjudicating authority.

• Unregistered persons affected by an order (e.g., denial of registration).

• Legal heirs or representatives of a deceased taxpayer.

• Authorized representatives such as GST practitioners, advocates, or tax consultants acting on behalf of the taxpayer.

To file an appeal, the user must have access to the GST Portal and possess the required documentation related to the order being contested.

📄 Types of Orders Eligible for Appeal

Appeals can be filed against the following types of orders through Form GST APL-01:

1. Assessment Orders

   • Demand Orders (with tax liability)

   • Non-Demand Orders (no tax liability but still disputable)

2. Registration Orders

   • Rejection of new registration application

   • Cancellation of existing registration

3. Enforcement Orders

   • Orders passed under enforcement actions (search, seizure, etc.)

4. Refund Orders

   • Rejection or partial sanctioning of refund claims

5. Other Orders

   • Any adjudication order where the taxpayer is aggrieved and has valid grounds for contest

Each of these appeals must be filed within 3 months (90 days) from the date of communication of the original order, with a possible extension of 1 additional month under valid reasons.

📝 Steps to File an Appeal (Form GST APL-01)

1. Accessing the Appeal Form

• Navigate to www.gst.gov.in and log in with your credentials.

• Go to Services > User Services > My Applications.

• Select Application Type as Appeal to Appellate Authority and click on NEW APPLICATION.

2. Selecting the Order Type

• Choose the appropriate Order Type from the dropdown menu, such as:

  • Assessment – Demand

  • Assessment – Non-Demand

  • Registration Cancellation

  • Enforcement Order

  • Refund Order

• Enter the Order Number issued by the adjudicating authority and click SEARCH.

3. Providing Appeal Details

• Select the Category of the case under dispute from the dropdown list.

• Click ADD to include multiple categories if necessary.

• Upload the Annexure to GST APL-01 by downloading the template, filling in the required details, converting it to PDF, and uploading it.

• Enter Disputed Amount/Payment Details, specifying the amount under dispute for each tax head.

• Specify the Pre-deposit percentage (minimum 10% of the disputed tax amount) and make the payment using the available cash or Input Tax Credit (ITC).

• Attach any other supporting documents relevant to your appeal.

• Preview the application to ensure all details are correct.

• Proceed to file the appeal using Digital Signature Certificate (DSC) or Electronic Verification Code (EVC).

4.  📬 Acknowledgment and Status Tracking

• Initial Acknowledgment: Upon electronic submission, you'll receive an email and SMS acknowledgment.

• Final Acknowledgment: Issued after submission of physical documents, indicating the appeal number. The appeal is considered officially filed upon this acknowledgment.

• Status Monitoring: Track your appeal status by navigating to Dashboard > Services > User Services > My Applications, selecting "Appeal to Appellate Authority," and searching within the relevant date range.

🛠️ Filing Reply and Rectification Requests

During Revision Order Proceedings

• Access the ORDERS tab on the GST Portal.

• Click on Initiate Rectification Request against the relevant Revision Order.

• Provide necessary details and submit the request.

During Proceedings and Order of First Appeal

• Navigate to the specific case details under My Applications.

• Click on Reply to submit your response or Initiate Rectification Request as applicable.

• Upload supporting documents and submit the request

📅 Viewing Cause List

• Go to Services > User Services > View Cause List.

• Select the appropriate date range and other filters as required.

• The list of scheduled hearings and related details will be displayed.

🔄 Withdrawing or Re-filing an Appeal

Withdrawing an Appeal

• Navigate to Services > User Services > My Applications.

• Select Application Type as Appeal to Appellate Authority.

• Search for the filed appeal using the relevant date range.

• Click on the ARN hyperlink of the appeal you wish to withdraw.

• If the appeal is withdrawn before admission, it is auto-approved.

• If withdrawn after admission, it requires approval from the Appellate Authority.

Re-filing an Appeal

• If your appeal was rejected at the admission stage or withdrawn, you can re-file using the same Order ID.

• Follow the same steps as filing a new appeal, ensuring all details are correctly entered.

📌 Key Considerations Before Filing an Appeal

• Timely Filing: File the appeal within the stipulated time frame (90 days) to avoid rejection on grounds of limitation.

• Pre-deposit Requirement: Mandatory deposit of 10% of the disputed tax amount must be made before appeal admission. This is non-refundable even if the appeal is dismissed.

• Proper Documentation: Attach all relevant documents, including:

  • Copy of the disputed order

  • Grounds of appeal

  • Supporting invoices or communications

  • Annexure to APL-01

• Legal Grounds: Ensure there is a valid reason (e.g., incorrect tax rate, denial of ITC, procedural lapse) before appealing.

• No Appeal on Consent Orders: Orders passed based on voluntary acceptance or confession are generally not appealable.

• Appeal Filing Fee: While the GST system doesn’t charge a separate fee for filing Form GST APL-01, applicable court fees or professional fees may be incurred.

For more detailed instructions, visit the official GST Appeal Help Section on GST Portal and refer to user manuals and FAQs.