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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.
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.
Pre-conditions to file an appeal:
Step 1: Log in to the GST portal.
Step 2: Go to Services>User Services>My applications
On the ‘My Applications’ page, select application type as ‘Appeal to Appellate Authority’ and then click on ‘New Application’.
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.
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.
Following is the list of cases:
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.
The GST APL-01 template will be downloaded. Click on the ‘Enable Editing’ button and update the details in the annexure.
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.
1. Enter the amount under dispute by classifying it as per the tax head, late fee or interest.
2. The amount of demand created and admitted is automatically displayed.
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.
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:
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:
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.
Step 9: Proceed to file – Select the declaration checkbox. Then select the authorised signatory and enter the place to proceed to file.
Click submit and proceed to file with DSC or EVC. On successful submission, a confirmation message will be displayed.
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.
Step 3: Upload the reply file, upload the supporting documents, check the verification checkbox and then click on the ‘File Reply’ button.
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.
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.
Case Details page displayed.
Step 3: Click on the ‘Orders’ tab and select ‘Initiate rectification’.
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.
On successful submission, a message will pop up stating the rectification request Number.
|1||Appeal form successfully filed||Appeal submitted|
|2||Appeal form successfully admitted||Appeal admitted|
|3||When an appeal form is rejected||Appeal rejected|
|4||When hearing notice is issued||Hearing notice issued|
|5||When counter reply received against a notice||Counter reply received|
|6||Issue of Show cause notice||Show cause notice issued|
|7||Appeal is confirmed/modified/rejected||Appeal order passed|
|8||Adjournment of hearing to next date||Adjournment granted|
|9||Rectification application filed||Rectification request received|
|10||Rectification application is rejected||Rectification request rejected|
|11||An appeal in order is rectified||Rectification order passed|
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.
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.
A taxpayer has to navigate to Services>User Services>My Applications>Application Type as Appeal to Appellate Authority>From and To Date>SEARCH button.