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Guide to appeal against Demand Order under GST

Updated on: Jan 12th, 2022


12 min read

Any taxpayer whether registered or not can file an appeal if he/she is unhappy with the decision of the adjudicating authority. The appeal must be filed within three months from the date on which such order was communicated to the taxpayer.

Latest Update

1st February 2021
Union Budget 2021: With respect to orders received on detention and seizure of goods and conveyance, 25% of the penalty needs to be paid for making an application of appeals under section 107 of the CGST Act. The date of applicability is yet to be notified.

3rd April 2020
The time limit for completion or compliance has been extended to 30th June 2020, where the time limit/ date of expiry falls between the period from 20th March 2020 to 29th June 2020. It includes the time limit to file an appeal before the appellate authority under the GST law or the High Court or the Supreme Court including the admission and processing of the appeal.

Steps to file the First Appeal against Demand Order

Pre-conditions to file an appeal:

  1. Order must be passed by the adjudicating authority for a taxpayer to file an appeal to the Appellate Authority.
  2. PDF reader must be installed on the computer to open the PDF file.

Step 1: Log in to the GST portal.

Step 2: Go to Services>User Services>My applications

demand order

On the ‘My Applications’ page, select application type as ‘Appeal to Appellate Authority’ and then click on ‘New Application’.

demand order

The ‘GST APL-01-Appeal to Appellate Authority’ page will be displayed.

Step 3: Select the order type as ‘Demand Order’ and enter the order number. Click on search.

demand order

The orders page will be displayed.

Step 4: Select the one or more categories of the case under dispute from the drop-down list and click on add.

demand order

Following is the list of cases:

demand order

The date of communication and period of dispute can be edited by the taxpayer.

Step 5: Upload annexure to GST APL-01- Click on the ‘click here’ link on the order page.

demand order

The GST APL-01 template will be downloaded. Click on the ‘Enable Editing’ button and update the details in the annexure.

demand order

Save the updated file as ‘AplAnnexureTemplate.pdf’ and upload the same.

Step 6: Update the disputed amount/payment details by clicking on the ‘Disputed amount/Payment details’ button on the order page.

demand order

1. Enter the amount under dispute by classifying it as per the tax head, late fee or interest.

demand order

2. The amount of demand created and admitted is automatically displayed.

demand order

Note: Demand admitted = Demand created – Amount disputed.

Hence, the amount of dispute cannot be more than the demand created.

3. Enter the percentage value of the pre-deposit going to be paid, which is by default a minimum of 10% of the amount disputed.

demand order

A lower percentage needs approval from the authority. Accordingly, the ‘Details of Payment required’ table is auto-filled.

4. Enter the place of supply details for the amount of demand admitted. For this, click on hyperlink ‘Integrated Tax’ as follows:

demand order

5. Pay using the cash or ITC lying in the electronic ledger: The taxpayer can make the payment by either utilising the cash or the balance of ITC available for utilisation in the ledger.

Step 7: Add supporting documents if needed. Enter the document description and then choose the file for upload. Follow the criteria given in the below image:

demand order

Step 8: An applicant can preview the application filed by clicking on the ‘Preview’ button. The PDF file will be downloaded. The applicant view whether the details are correctly updated and then proceed to file.

demand order

Step 9: Proceed to file – Select the declaration checkbox. Then select the authorised signatory and enter the place to proceed to file.

demand order

Click submit and proceed to file with DSC or EVC. On successful submission, a confirmation message will be displayed.

demand order

Steps to file Reply during an Appeal Proceeding

The Appellate Authority may begin proceedings and hearing for the disposition of the appeal or may summon the appellant during the review of the tax department’s application for an appeal. A taxpayer needs to follow the below steps to reply during an appeal proceeding:

Step 1: Log in to the GST portal and navigate to Services>User Services>View Additional Notices/Orders.

Step 2: On the case details page of the particular Case ID, select the notice tab and then click on reply. A ‘Submit a reply to the notice’ page will open.

demand order

Step 3: Upload the reply file, upload the supporting documents, check the verification checkbox and then click on the ‘File Reply’ button.

demand order
demand order

A warning message will pop-up. Click proceed and then submit with DSC or EVC. An acknowledgement will pop-up on successful upload of reply.

demand order

Steps to file a Rectification Request of an Appeal

Step 1: Login to the GST portal.

Step 2: Navigate to Services>User Services>View Additional Notices/Orders Click on view on the ‘Additional Notices/orders’ page.

demand order

Case Details page displayed.

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Step 3: Click on the ‘Orders’ tab and select ‘Initiate rectification’.

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Step 4: The initiate rectification page will be displayed. Choose the relevant rectification reason and upload the supporting documents if required. Then click on ‘Initiate’ and submit with either DSC or EVC.

demand order
demand order

On successful submission, a message will pop up stating the rectification request Number.

demand order

Frequently Asked Questions on filing Appeal against Demand Order

What are various appeal statuses?
1Appeal form successfully filedAppeal submitted
2Appeal form successfully admittedAppeal admitted
3When an appeal form is rejectedAppeal rejected
4When hearing notice is issuedHearing notice issued
5When counter reply received against a noticeCounter reply received
6Issue of Show cause notice Show cause notice issued
7Appeal is confirmed/modified/rejectedAppeal order passed
8Adjournment of hearing to next dateAdjournment granted
9Rectification application filedRectification request received
10Rectification application is rejectedRectification request rejected
11An appeal in order is rectifiedRectification order passed
What happens if the taxpayer does not file the appeal within three months?

The Appellate Authority may condone the delay by one month if it is satisfied that the taxpayer was prevented by sufficient cause from presenting the appeal.

Is it necessary to deposit 10% of disputed tax and whether the disputed tax balance remains on filing an appeal?

Minimum 10% of pre-disputed tax needs to be paid as a deposit before filing an appeal. Once the status of appeal filed changes to ‘Admitted’, the GST portal flags the disputed amount as non-recoverable.

From where can a taxpayer view a submitted appeal?

A taxpayer has to navigate to Services>User Services>My Applications>Application Type as Appeal to Appellate Authority>From and To Date>SEARCH button.

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Quick Summary

Taxpayers can file an appeal within 3 months, paying 25% for seizure or detention-related appeals. Instructions provided to file appeal, reply during proceeding, and rectification request. FAQs include various appeal statuses, consequences of delayed filing, and pre-deposit requirement. A detailed step-by-step guide is offered on how to file appeals, reply, and seek rectification.

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