GST Appeal Filing Services

Under Section 107(1) of the CGST Act, an appeal must be filed within 2 months from the date of communication of the order. For orders passed by the GST Appellate Tribunal, a further appeal to the High Court under Section 117 must be filed within 6 months.

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) mandates pre-deposit of 10% of the disputed tax amount (demand confirmed by the assessing officer) before filing the appeal. If the dispute involves only penalty or interest, no pre-deposit is required. The pre-deposit is refundable if the appeal is successful.

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 2 months. The second appeal under Section 112 goes to the GST Appellate Tribunal and must be filed within 3 months from the date of the first appeal order. The second appeal is maintainable only on a question of law.

Yes, but you must file a condonation of delay application explaining sufficient cause for the delay. The Commissioner (Appeals) or Tribunal may condone the delay up to 30 additional days under Section 107(2). We prepare strong condonation petitions with supporting evidence.

Orders passed by the GST Appellate Tribunal in its final capacity, orders passed by the Central Board of Indirect Taxes and Customs (CBIC), and certain non-fiscal orders (like registration-related orders in specific contexts) may have restricted appealability. Revisional powers under Section 108 are also not directly appealable.

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), the Appellate Authority may, on application, grant a stay of the operation of the impugned order on such terms as it may think fit. We file concurrent stay applications citing relevant case law to prevent coercive recovery.

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 who have been subjected to proceedings under Section 131 (proceedings against 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. Stay applications for interim relief can be decided within weeks.

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 Section 107(11), an appeal may be withdrawn at any time before it is finally decided, with the permission of the Appellate Authority. Withdrawal does not bar filing a fresh appeal on the same grounds within the limitation period, subject to the court's discretion.