GST Appeal Filing
Expert Service
Complete Guide

Obtain a copy of the order you want to challenge (impugned order): Log in to GST portal → Services → User Services → View Additional Notices/Orders → Download the order (usually in Form GST DRC-07 for demand, Form GST REG-19 for cancellation, etc.). Read the order carefully: Identify the disputed tax/penalty amount, Understand the grounds/reasons given by the officer for the demand/penalty, Note the date of communication (starting date for 3-month deadline), Identify factual and legal errors/misinterpretations in the order. Taxvio conducts a detailed legal analysis and prepares a case summary highlighting appeal grounds.

Grounds of appeal are the REASONS why you believe the impugned order is wrong and should be set aside. This is the MOST CRITICAL part of the appeal. We prepare detailed grounds covering: (1) Factual Errors: Officer misunderstood facts, relied on incorrect data, ignored evidence submitted by you. (2) Legal Errors: Order violates provisions of CGST Act/Rules, wrong interpretation of law, precedent judgments ignored. (3) Procedural Violations: Principles of natural justice violated (no opportunity to be heard), SCN not properly served, order passed beyond limitation period. (4) Miscalculation: Demand amount wrongly calculated, interest/penalty computation errors. Each ground is supported by: Relevant CGST Act sections, GST Rules, Notifications, Circulars, Case laws (High Court/Supreme Court judgments), Supporting documentary evidence. We draft grounds in legal language with proper citations for maximum impact.

If your appeal involves disputed tax demand, you MUST pay 10% pre-deposit BEFORE filing APL-01. Calculate pre-deposit: Identify total disputed tax amount from impugned order. Deduct any tax already paid (check electronic credit ledger and DRC-03 challans). Pre-deposit = 10% of (Total disputed tax - Already paid tax). Pay pre-deposit via Form DRC-03 challan: Log in to GST portal → Services → Payments → Create Challan → Select 'Others' → Select 'APL-01 (Pre-deposit for filing appeal)' → Enter amount separately for CGST, SGST/IGST. Make payment via net banking/NEFT/RTGS. Download challan and payment receipt (CIN - Challan Identification Number). Note: If appeal is only against penalty/interest/fee (no tax dispute), pre-deposit is NOT required.

Prepare a comprehensive set of supporting documents to substantiate your grounds of appeal: (1) Copy of impugned order (order being challenged), (2) Copy of Show Cause Notice (SCN) if any, (3) Copy of your reply to SCN (if submitted), (4) All GST returns filed (GSTR-1, GSTR-3B for the disputed period), (5) Invoices, purchase bills, stock registers, ledgers (if ITC or valuation is disputed), (6) Bank statements (if payment/receipt is disputed), (7) Correspondence with GST department (emails, letters), (8) Pre-deposit challan (DRC-03 payment proof), (9) Relevant case laws (printed copies of judgments cited in grounds), (10) Any other evidence supporting your case. All documents should be properly indexed, numbered, and paginated for easy reference during hearing.

Log in to GST portal → Services → User Services → My Applications → New Application → APL-01 (Appeal to Appellate Authority). Fill Form APL-01: Part I - Appellant Details: GSTIN, Name, Address, Email, Mobile (auto-populated). Part II - Details of Impugned Order: Order number, Order date, Date of communication, Name and designation of officer who passed the order, Nature of order (Assessment/Demand/Penalty/Refund Rejection, etc.). Part III - Grounds of Appeal: Paste detailed grounds prepared in Step 2 (or upload as PDF attachment). Part IV - Relief Sought: Specify what relief you are seeking (e.g., 'Set aside the impugned order', 'Reduce demand to NIL', 'Condone delay and admit appeal'). Part V - Details of Pre-Deposit: Enter pre-deposit amount paid (CGST, SGST/IGST separately), DRC-03 challan number, date, and CIN. Part VI - Condonation of Delay (if filing after 3 months): Select 'Yes' and provide detailed reasons for delay with supporting documents. Part VII - Verification: Declare that information provided is true and correct. Upload Attachments: Impugned order PDF, SCN & reply PDFs, Supporting documents (invoices, returns, bank statements, etc.), Pre-deposit challan, Case laws cited. Maximum file size per attachment: 5 MB (use PDF format). Submit with DSC (Digital Signature Certificate) or EVC (Aadhaar-based OTP).

Upon successful submission, GST portal generates an ARN (Application Reference Number) for your appeal. Example: AA270120240012345. Download acknowledgment (Form GST APL-02) from portal. The acknowledgment contains: ARN, Date of filing, Details of appellant, Impugned order details, Pre-deposit amount. Save ARN for all future correspondence and tracking.

The Appellate Authority (Commissioner Appeals) scrutinizes the appeal within 7 days to check: Whether appeal is filed within time limit (3 months or 4 months if delay condoned). Whether required pre-deposit has been paid. Whether all mandatory fields in APL-01 are filled. If scrutiny is successful, appeal is ADMITTED and an appeal number is assigned. If defects are found, the Authority issues Form GST APL-03 (deficiency memo) asking you to rectify defects within 7 days. We respond to APL-03 promptly with rectified documents.

After admission, the Appellate Authority issues Form GST APL-04 (Notice for Personal Hearing) specifying: Date, time, and venue of hearing (physical or virtual via video conferencing). Issues to be discussed during hearing. You (or your authorized representative - CA/Advocate) must appear for the hearing. We prepare: Written synopsis (summary of case and grounds), Compilation of key documents for reference during hearing, Legal arguments and citations ready for oral submission.

On the hearing date, our CA/Advocate appears before the Appellate Authority (Commissioner Appeals). During hearing: Present your case orally, highlighting key grounds of appeal. Answer questions/queries raised by the Authority. Submit additional documents if requested. Argue legal points citing case laws and statutory provisions. Request adjournment if more time is needed (valid reasons required). The Authority may ask for written submissions or additional evidence — we submit within the given deadline. Multiple hearings may be scheduled if the case is complex.

After hearing all parties and reviewing evidence, the Appellate Authority passes the final order in Form GST APL-05 (Order-in-Appeal). The order can: (a) Allow the appeal (set aside impugned order — full relief), (b) Partially allow the appeal (reduce demand/penalty — partial relief), (c) Dismiss the appeal (uphold impugned order — no relief), (d) Remand the matter back to original officer for fresh adjudication (if procedural violations found). The order is uploaded on GST portal and sent to your registered email. Download the order from: Services → User Services → View Additional Notices/Orders. Taxvio analyzes the order and advises on: Compliance if appeal is dismissed (pay balance demand), or Filing second appeal to GST Appellate Tribunal if still aggrieved.