Appeal to Appellate Authority under GST

Appeal to Appellate Authority under GST

Under GST, the term "Appeal to Appellate Authority" signifies that in the event a taxpayer or individual is not satisfied with any order made by a proper GST officer under the CGST Act, 2017 or any relevant State/UT GST Act, they may move to the Appellate Authority for appealing against such orders.

This is indeed the first official step that one can take against such a ruling.
It is primarily explained under Section 107 of the CGST Act, 2017 and Rule 108 of CGST Rules, 2017.
One must be quite clear on rules and timelines with forms required for filing an appeal and also fees so the appeal can be filed correctly and in time.

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Statutory Provisions

Section 107: Appeals to Appellate Authority

• Authority: Any person aggrieved by an order passed by the adjudicating authority may appeal to the Appellate Authority as prescribed. (taxinformation.cbic.gov.in)
• Timeline: Appeal must be filed within three months from the date on which the order is communicated.
• Extension: The Commissioner or an officer authorized by him may admit an appeal after the expiry of the three-month period, but within one month thereafter, if sufficient cause is shown.

Rule 108: Manner and Form of Appeal

• Form: Appeals are filed electronically in Form GST APL‑01 on the GST portal.

• Particulars in Form APL‑01:

• GSTIN/UIN of appellant
• Order details (number, date, officer, date of communication)
• Grounds of appeal and relief sought
• Details of tax, interest, penalty, fee or other amounts in dispute

Limitation Period and Extension

Particular	Time Limit
Normal Period	3 months from order communication
Extended Period	Additional 1 month (on sufficient cause)

Fees for Filing Appeal

Under Rule 108(5), the fees for filing or restoration of an appeal before the Appellate Authority are prescribed as:

• ₹1,000 for every ₹1 lakh (or part thereof) of tax, input tax credit, penalty, fee or other amount involved in the dispute
• Maximum fee capped at ₹25,000

Amount in Dispute	Fee Payable
Up to ₹1 lakh	₹1,000
₹1 lakh to ₹2 lakh	₹2,000
...	...
Above ₹25 lakh	₹25,000 (maximum)

Note: No fee is payable for applications for rectification of errors under Section 112(10). (cbic-gst.gov.in)

Step-by-Step Filing Procedure

• Login to the GST portal (www.gst.gov.in).
• Navigate to Services > User Services > Appeal to Appellate Authority (Form APL‑01).
• Enter order details, grounds of appeal, and relief sought.
• Upload supporting documents (order copy, communication proof, etc.).
• Calculate and pay fees online as per the fee matrix.
• Submit and note the Application Reference Number (ARN).

Powers and Functioning of the Appellate Authority

• Review: Can confirm, modify, or annul the order appealed against.
• Evidence: May admit additional evidence if it was not reasonably available earlier.
• Stay of Demand: On application, may stay the recovery of disputed tax/interest/penalty subject to conditions.

Stay Application

• Form: Filed along with the appeal in Form APL‑01.
• Conditions: Usually requires deposit of 10% of the disputed tax amount and furnishing a bank guarantee or security.
• Duration: Remains in force till disposal of appeal or until further orders.

Appeal Beyond the Appellate Authority

• Appellate Tribunal: If dissatisfied with the Appellate Authority's order, one may appeal to the GST Appellate Tribunal (GSTAT) under Section 112, Form GST APL‑05.

Practical Example

Mr. ABC, a registered dealer, receives an assessment order dated 15 January 2025 demanding additional tax of ₹2.5 lakhs. The order is communicated on 20 January 2025. He files an appeal in Form APL‑01 on 15 March 2025 (within 3 months) and pays a fee of ₹3,000. His appeal ARN is 20250000APL0001.

Conclusion

Filing an appeal to the Appellate Authority under GST is a critical remedy for taxpayers aggrieved by adjudication orders. Adherence to timelines, proper completion of Form APL‑01, timely payment of fees, and understanding the Authority's powers are essential for an effective appeal.

Frequently Asked Questions (FAQs)

Q1: Can I file an appeal offline?

No. Appeals to the Appellate Authority must be filed electronically on the GST portal.

Q2: Is there any interim relief available?
Yes. You may apply for a stay of demand by depositing 10% of the disputed amount and providing security.

Q3: What if I miss the three-month deadline?
You can seek condonation for delay up to one additional month by demonstrating sufficient cause.

Q4: Are there any maximum limits on fees?
Yes. The fee is capped at ₹25,000 under Rule 108(5).

Disclaimer: This article is for informational purposes and does not constitute legal advice.

Read More: GST Amnesty Scheme 2024: How to Withdraw Appeal & Apply for Waiver of Interest & Penalty