Appeal

Appeal or No Appeal

Appeal A person who is aggrieved by a decision or order passed by an adjudicating

authority, can file an appeal to the Appellate Authority (i.e. Commissioner
(Appeals).

No Appeal It is to be noted that appeals can not be filed against the following orders:—

(a) Board can fix monetary limits below which no departmental appeal would
be filed with respective authorities.
(b) An order of the Commissioner or other authority empowered to direct
transfer of proceedings from one officer to another officer;
(c) An order pertaining to the seizure or retention of books of account,
register and other documents; or
(d) An order sanctioning prosecution under the Act; or
(e) An order passed under section 80 (payment of tax in installments).

Central vs State Illustration 9

Authorities for Person aggrieved should approach both the authorities of Central and State
Appeal for exercising the right of appeal?

Solution: As per CBIC clarification the answer to this question is NO

Reduction of Government Litigation –

fixing monetary limits for filing appeals or applications by the Department
before GSTAT, High Courts and Supreme Court
(vide CBIC Circular No. 207/1/2024-GST dated 26th June 2024):

Appeal by
Department shall
not be filed below
these limits
While determining i. Where the dispute pertains to demand of tax (with or without penalty
whether a case and/or interest), the aggregate of the amount of tax in dispute (including
falls within the CGST, SGST/UTGST, IGST and Compensation Cess) only shall be considered
above monetary while applying the monetary limit for filing appeal.
limits or not, the
following ii. Where the dispute pertains to demand of interest only, the amount of
principles are to be interest shall be considered for applying the monetary limit for filing appeal.
considered:
iii. Where the dispute pertains to imposition of penalty only, the amount of
penalty shall be considered for applying the monetary limit for filing appeal.

iv. Where the dispute pertains to imposition of late fee only, the amount of
late fee shall be considered for applying the monetary limit for filing appeal.

14D.1
 v. Where the dispute pertains to demand of interest, penalty and/or late fee
(without involving any disputed tax amount), the aggregate of amount of
interest, penalty and late fee shall be considered for applying the monetary
limit for filing appeal.

vi. Where the dispute pertains to erroneous refund, the amount of refund in
dispute (including CGST, SGST/ UTGST, IGST and Compensation Cess) shall be
considered for deciding whether appeal needs to be filed or not.

vii. Monetary limit shall be applied on the disputed amount of

tax/interest/penalty/late fee, as the case may be, in respect of which appeal
or application is contemplated to be filed in a case.

viii. In a composite order which disposes more than one appeal/demand

notice, the monetary limits shall be applicable on the total amount of
tax/interest/penalty/late fee, as the case may be, and not on the amount
involved in individual appeal or demand notice.

However, these 1. Where any provision of the CGST Act or SGST/UTGST Act or IGST Act or GST
limits will not be (Compensation to States) Act has been held to be ultra vires to the
applicable in the Constitution of India; or
following cases:
2. Where any Rules or regulations made under CGST Act or SGST/UTGST Act
or IGST Act or GST (Compensation to States) Act have been held to be ultra
vires the parent Act; or

3. Where any order, notification, instruction, or circular issued by the

Government or the Board has been held to be ultra vires of the CGST Act or
SGST/UTGST Act or IGST Act or GST (Compensation to States) Actor the Rules
made thereunder; or

4. Where the matter is related to –

a) Valuation of goods or services
b) Classification of goods or services
c) Refunds
d) Place of Supply
e) Any other issue

5. Which is recurring in nature and/or involves interpretation of the provisions

of the Act /the Rules/ notification/ circular/order/instruction etc; or

6. Where strictures/adverse comments have been passed and/or cost has

been imposed against the Government/ Department or their officers; or

7. Any other case or class of cases, where in the opinion of the Board, it is
necessary to contest in the interest of justice or revenue.

14D.2
 Examples Applying Monetary Limits for Appeals under GST Law

Example 1: Appeal • Dispute: A taxpayer is assessed an additional GST liability of ₹18,00,000

to GSTAT (₹12,00,000 tax + ₹3,00,000 interest + ₹3,00,000 penalty).
• Monetary Limit for GSTAT: ₹20,00,000.
• Action:
• The total disputed amount is ₹18,00,000, which is below the monetary limit
for GSTAT appeals.
• Decision: The Central Tax Officer cannot file an appeal before GSTAT
Example 2: • Dispute:
Composite Order A composite order covers multiple demand notices:
• Demand Notice 1: ₹10,00,000 (tax)
• Demand Notice 2: ₹25,00,000 (tax)
• Demand Notice 3: ₹5,00,000 (interest and penalty).
• Total Disputed Amount: ₹40,00,000.

• Monetary Limit for GSTAT: ₹20,00,000.

• Action:
• Since the aggregate amount exceeds ₹20,00,000, an appeal can be filed
before GSTAT

Example 3: Appeal • Dispute: A refund of ₹85,00,000 is claimed by a taxpayer but rejected by

to High Court the Department.
• Monetary Limit for High Court: ₹1,00,00,000.
• Action:
• The disputed refund amount is ₹85,00,000, which is below the monetary
threshold for High Court appeals.
• Decision: The Department cannot file an appeal before the High Court

Example 4: • Dispute: A taxpayer disputes the valuation of imported goods, which

Exclusions – impacts GST liability of ₹15,00,000.
Valuation of Goods • Monetary Limit for GSTAT: ₹20,00,000.
• Exclusion: Valuation disputes are excluded from the monetary threshold.
• Action:
• Despite the amount being below ₹20,00,000, the Department may file an
appeal to GSTAT due to the exclusion for valuation issues.

Example 5: Adverse • Dispute: A High Court order involving a GST liability of ₹75,00,000 includes
Court Comments adverse remarks against the Department.
• Monetary Limit for High Court: ₹1,00,00,000.
• Exclusion: Cases involving adverse comments against the Department are
excluded from monetary limits.
• Action:
• The Department may file an appeal to the Supreme Court to contest the
adverse remarks, even though the disputed amount is below ₹2,00,00,000.

14D.3
 Hierarchy of Appeals

Mandatory pre-deposit for entertaining appeal

For appeal to (a) Amount of tax, interest, fine, fee and penalty as is admitted by him; and
Special Director (b) 10% of the remaining amount of tax in dispute arising from the said order
(Appeals) (w.e.f. 1-2-2019 subject to a maximum of ₹25 crore (₹20 crore, w.e.f. 1-11-
2024 as per F.A. 2024)

14D.4
For appeal to (a) Amount of tax, interest, fine, fee and penalty as is admitted by him; and
Appellate Tribunal (b) a sum equal to 20% (10% w.e.f. 1-11-2024 as per Finance Act, 2024) of the
remaining amount of tax in dispute arising from the said order subject to a
maximum of `50 crore (w.e.f. 1-11-2024 as per F.A. 2024, ₹20 crore)

Interest on Refund Pre-deposit will be refunded with Interest @ 6% where said amount becomes
of Pre-deposit refundable on account of order in favour of assessee.

14D.5
 Appeals to Appellate Authority (i.e. Commissioner (Appeals)

Step by step 1. Any person aggrieved by any decision or order passed by an adjudicating
approach authority may appeal to Appellate Authority (AA).

2. Time limit for filing appeal is 3 months from the date on which the decision
or order is communicated. However, the Commissioner (Appeals) namely
Appellate Authority is empowered to condone delay of 30 days if sufficient
cause is shown.

3. Appeal has to be filed in Form GST APL-01. A provisional

acknowledgement shall be issued to the appellant immediately on filing
appeal.

4. A hard copy of the appeal then shall be submitted in triplicate and shall
be accompanied by a certified copy of the decision or order appealed against
along with the supporting documents within 7 days of filing electronic
appeal. Acknowledgment shall be issued by the Department in Form GST
APL-02.

5. The date of filing will be issuance of provisional acknowledgement if the

hard copy is submitted after 7 days, then relevant date would this date of
submission.

6. In case of Department appeal has to be filed within 6 months from the

date of communication of the said decision or order by the Commissioner.

14D.6
 The authorised officer can file an appeal in Form GST APL-03 electronically
and also submit hard copies thereof accompanied by a certified copy of the
decision or order appealed against along with the supporting documents
within 7 days.

8. The Appellate Authority will grant an opportunity of hearing to appellant.

The hearing can be adjourned for maximum 3 occasions by recording
reasons in writing.

9. The Appellate Authority can also allow to add/include grounds of appeal

if satisfied that their omission was not wilful or unreasonable.

10. The Appellate Authority as far as possible within ONE year of appeal,
shall pass such order in writing, as it thinks just and proper, confirming,
modifying or annulling the decision or order appealed.

11. The Appellate Authority shall not remand the matter back to the
adjudicating authority. Accordingly, AA shall also issue a summary of the
order in Form GST APL-04 clearly indicating the final amount of demand
confirmed.

Withdrawal of Earlier, there was no provision in the GST law for withdrawal of the appeal
Appeal filed under section 107(1) (i.e. appeal filed by taxpayer) or section 107(2) (i.e.
appeal filed by the department) before the first appellate authority against
decision or orders of the adjudicating authority by aggrieved person or
authorized officer respectively.

The appellant may, at any time before issuance of show cause notice or
before issuance of the order under the said sub-section, whichever is earlier,
in respect of any appeal filed in FORM GST APL-01 or FORM GST APL-03, file
an application for withdrawal of the said appeal by filing an application in
FORM GST APL-01/03W.

Where the final acknowledgment in FORM GST APL-02 has been issued, the
withdrawal of the said appeal would be subject to the approval of the
appellate authority and such application for withdrawal of the appeal shall
be decided by the appellate authority within 7 days of filing of such
application.

Any fresh appeal filed by the appellant pursuant to such withdrawal shall be
filed within the time limit specified.

14D.7
 Revisionary proceedings by Commissioner against Adjudication orders

Revisionary The Commissioner shall examine the records of any proceedings passed
proceedings under the Act by officers’ subordinate to him.

If he considers that
• any decision or order passed under the Act is not proper or legal

14D.8
 • and it is prejudicial to the interest of the revenue,

the Commissioner can stay the operation of such decision or order for such
period as it is deemed fit.

Revisional The following officers have been authorised as the Revisional Authority
Authority under under section 108 of the CGST Act:
section 108
(a) Principal Commissioner or Commissioner for decisions or orders passed
by the Additional or Joint Commissioner; and.

(b) Additional or Joint Commissioner for decisions or orders passed by the

Deputy Commissioner or Assistant Commissioner or Superintendent.

Revision not (a) If the assessee has filed the appeal

possible in specified
cases (b) If the appeal against any Order is pending before the appellate Tribunal
or before the High Court or before the Supreme Court

(c) If the appeal period (i.e. 3 months for filing the appeal has not expired or
more than 3 years have expired after passing the
decision or Order sought to be reviewed.

(d) If the Order has already been taken up for revision earlier and certain
decision has been taken, the order cannot be again taken up for revision by
the Commissioner.

(e) The order has already been passed under section 108 of the CGST Act,
2017. Therefore, the Commissioner cannot take the order again for revision.

Conduct of personal hearing in virtual mode

Video Conferencing In any proceedings before the Commissioner (Appeals)/Additional/Joint

mandatory Commissioner (Appeals), the authority shall mandatorily indicate that the
personal hearing would take place through video conferencing facility.

14D.9
Details of the Video The date and time of hearing along with a link shall be informed through the
Conferencing official email, giving the details of officer in-charge who would provide
assistance to the party, for conducting the virtual hearing.

Dress and decorum All persons participating in the video conference should be appropriately
dressed and maintain the decorum required for such an occasion.

Secured Computer The virtual hearing through video conference will be conducted through
Network available applications like VIDYO, or other secured computer network.

Appearance In case where the person wishes to participate in the virtual hearing
through Advocate proceeding along with their advocate, they should do so under proper
intimation.

Record of personal The submissions made by the appellant or their representative through the
hearing video conference will be reduced in writing and a statement of the same will
be prepared, which shall be known as “record of personal hearing.”

Modification in If the, appellant/their representative wants to modify the contents of

Record of personal emailed record of personal hearing, they can do so and sign the modified
hearing record, scan and send back the signed record of personal hearing to the
Appellate Authority within 3 days of receipt of such e-mail or else it will be
presumed that they agree with the contents of e-mailed record of personal
hearing.

Additional If the appellant/their authorized representative prefers to submit any

submissions document including additional submissions during the virtual hearing, he
may do so by self-attesting such document and scanned copy of the same
may be emailed to the appellate authority immediately after virtual hearing
and in no case after 3 days of virtual hearing. The date of the hearing will be
excluded for this purpose.
Example Example 3
A taxpayer is served with an adjudication order on 25th May 2024. The RA
can revise the order during the period between 26th November 2024 (after
expiry of 6 months) and 25th May 2027

Example 4
PQR Pvt. Ltd. manufactures product ‘P’ and ‘Q’. The company avails benefit
of exemption notification in respect of product ‘P’ and pays tax on product
‘Q’ @ 12%. Show cause notice was issued to the company alleging that
product ‘P’ was not eligible for exemption and product ‘Q’ was liable to tax
@ 18%. The adjudicating authority concluded that the rate of tax in respect
of product ‘Q’ was correct but the exemption on product ‘P’ was being
availed wrongly. Consequently, an order confirming demand of `15 lakh was
passed by the adjudicating authority on 15th January 2024. The company
filed an appeal against the order before the AA on 16th February 2024. The
AA passed the order in favour of the company in respect of product ‘P’ on
31st October 2024. The RA can pass the revised order in respect of tax rate
on product ‘Q’ before 31st October 2025 (1 year from the date of order
passed by the AA) or 15th January 2027 (3 years from the date of

14D.10
 adjudication order), whichever is later. Thus, the RA can pass the revised
order by 15th January 2027.

Appeal to Appellate Tribunal (GSTAT)

Two-tier Tribunal The jurisdiction, powers and authority conferred on the Appellate Tribunal
shall be exercised by the Principal Bench and the State Benches constituted

Principal Bench The Government shall, by notification, constitute a Principal Bench of the
Appellate Tribunal at New Delhi which shall consist of the President, a
judicial Member, a Technical member (Centre) and a Technical Member
(State)

State bench On the request of the State, the Government may, by notification, constitute
such number of State Benches at such places and with such jurisdiction as
may be recommended by the Council, which shall consist of two Judicial
Members, a Technical Member (Centre) and a Technical Member (State).

Matters to be The Principal Bench and the State Bench shall hear appeals against the
decided by these orders passed by the Appellate Authority or the Revisional Authority:
benches Provided that the cases in which any one of the issues involved relates to the
place of supply, shall be heard only by the Principal Bench.

Distribution of the The President shall, from time to time, by a general or special order,
matters distribute the business of the Appellate Tribunal among the Benches and
may transfer cases from one Bench to another.

Vice President The senior-most Judicial Member within the State Benches, as may be
notified, shall act as the Vice-President for such State Benches and shall
exercise such powers of the President as may be prescribed, but for all other
purposes be considered as a Member.

Single member Appeals, where the tax or input tax credit involved or the amount of fine, fee
Hearing or penalty determined in any order appealed against, does not exceed fifty
lakh rupees and which does not involve any question of law may, with the
approval of the President, and subject to such conditions as may be
prescribed on the recommendations of the Council, be heard by a single
Member, and in all other cases, shall be heard together by one Judicial
Member and one Technical Member.

Differences of If, after hearing the case, the Members differ in their opinion on any point or
Opinion points, such Member shall state the point or points on which they differ, and
the President shall refer such case for hearing,-
(a) where the appeal was originally heard by Members of a State Bench, to
another Member of a State Bench within the State or, where no such other
State Bench is available within the State, to a Member of a State Bench in
another State;
(b) where the appeal was originally heard by Members of the Principal
Bench, to another Member from the Principal Bench or, where no such other
Member is available, to a Member of any State Bench, and such point or

14D.11
 points shall be decided according to the majority opinion including the
opinion of the Members who first heard the case.

Transfer of The Government may, in consultation with the President, for the
members administrative efficiency, transfer Members from one Bench to another
Bench: Provided that a Technical Member (State) of a State Bench may be
Transferred to a State Bench only of the same State in which he was originally
appointed, in consultation with the State Government.

Validity of the No act or proceedings of the Appellate Tribunal shall be questioned or shall
proceedings be invalid merely on the ground of the existence of any vacancy or defect in
the constitution of the Appellate Tribunal.”

Step by step 1. Any person aggrieved by an order passed may appeal to the Appellate
approach Tribunal against such order within 3 months from the date on which the
order sought to be appealed against is communicated to the person
preferring the appeal [or the date, as may be notified by the
Government, on the recommendations of the Council, for filing appeal
before the Appellate Tribunal under this Act, whichever is later.

2. Appellate Tribunal MAY refuse to admit any appeal where the amount
involved does not exceed 50,000.

3. Time limit of 3 months from the date of communication is available to

aggrieved person for filing appeal.

4. The appeal has to be filed electronically, in FORM GST APL-05, on the

common portal and a provisional acknowledgement shall be issued to
the appellant immediately.

5. A hard copy of the appeal then shall be submitted in triplicate and shall
be accompanied by a certified copy of the decision or order appealed
along with the supporting documents within 7 days of filing electronic
appeal.

6. A final acknowledgement, indicating appeal number shall be issued

FORM GST APL-02 to appellant.

7. Department can also file appeal to Tribunal against order passed by an

Appellate or Revisionary Authority.

8. The appeal has to be filed within 6 months from the date of

communication of the said decision or order. Delay in filing can be
condoned by Tribunal by another 3 months.

9. Authorized officer will file appeal in FORM GST APL-07 electronically and
also submit hard copies thereof accompanied by a certified copy of the
decision or order appealed against along with the supporting documents
within seven days.

14D.12
 10. Cross-objection can be filed in prescribed Memorandum (Form GST APL
-06) by the opposite party to the appeal within 45 days of the receipt of
notice of appeal. Such memorandum shall be disposed of by the
Appellate Tribunal, as if it were an appeal.

Procedure before 1. The Appellate Tribunal, as far as possible within 1 year of appeal, shall
Appellate Tribunal pass order.

2. The Appellate Tribunal can also remand the case back to the Appellate
or Provisional Authority.

3. The Appellate Tribunal has the power to rectify any error apparent on
the face of records, if such error is noticed by it on its own accord, or is
brought to its notice by the appellant or department within a period of
three months from the date of the order.

4. The Tribunal has same powers as are vested in a Civil court.

Fee for filing Appeal Fee for filing Appeal to Appellate tribunal is 1,000 rupees for every lakh
rupees, subject to:
• Minimum Fee: ₹5,000.
• Maximum Fee: ₹25,000.
• Flat fee of ₹5,000 for appeals involving no tax, interest, fine, or penalty

No Fee for Rectification Applications: • No fee is required for applications

seeking rectification of errors.

Filing Completion: • Appeals are considered officially filed only when the
final acknowledgment (FORM GST APL-02) is issued.

Example 1 Example 1: Filing an Appeal Electronically

• Scenario:
• ABC Pvt. Ltd. disagrees with a GST demand order of ₹35,00,000 and
decides to appeal to the Appellate Tribunal.

• Steps Taken by ABC Pvt. Ltd.:

1. ABC logs into the GST portal and files FORM GST APL-05 electronically.
2. The form is digitally signed using the company’s DSC, ensuring compliance
with Rule 26.
3. A provisional acknowledgment is issued immediately upon submission.
4. Since the appellate order is already uploaded on the GST portal, no
additional documents are required.
5. After verification, a final acknowledgment (FORM GST APL-02) is issued,
confirming the appeal is officially filed.
6. Fee Paid: ₹25,000 (₹1,000 for every ₹1,00,000 of disputed tax, capped at
₹25,000).

Example 2 Example 2:
Filing an Appeal Manually with Registrar Approval
• Scenario:

14D.13
 • DEF Ltd. faces technical issues and cannot file an appeal electronically
against a tax demand order of ₹8,00,000. The company requests permission
from the Registrar for manual filing.
• Steps Taken by DEF Ltd.:
1. DEF submits FORM GST APL-05 manually with the required documents,
ensuring the form is physically signed by the authorized person.
2. The Registrar approves manual filing and issues a provisional
acknowledgment.
3. After verifying the documents, a final acknowledgment (FORM GST APL-
02) is issued, confirming the appeal is filed.
4. Fee Paid: ₹8,000 (₹1,000 per ₹1,00,000 of disputed tax).

Example 3 Example 3: Filing a Memorandum of Cross-Objections

• Scenario:
• XYZ Ltd. receives an appeal filed by the GST Department challenging the
appellate authority’s decision. XYZ wishes to file a cross-objection.
• Steps Taken by XYZ Ltd.:
1. XYZ files FORM GST APL-06 electronically on the GST portal, signing it with
the company’s DSC.
2. A provisional acknowledgment is issued immediately upon submission.
3. The Registrar verifies the documents and issues a final acknowledgment,
confirming that the crossobjection is filed.
4. Fee Paid: ₹5,000 (minimum fee, Provided that the fees for filing of an
appeal in respect of an order not involving any demand of tax, interest, fine,
fee or penalty shall be five thousand rupees).

Example 4 Example 4: Submission of Self-Certified Copy Due to Non-Uploaded Order

• Scenario:
• PQR Traders files an appeal for ₹12,00,000 against an order that is not
uploaded on the GST portal. The appeal is filed electronically on 10th August
2024.
• Steps Taken by PQR Traders:
1. On 10th August 2024, PQR submits FORM GST APL-05 electronically on
the GST portal, signing it using the proprietor’s EVC.
2. A provisional acknowledgment is issued immediately on 10th August
2024.
3. Since the order is not uploaded on the GST portal, PQR is required to
submit a self-certified copy of the order within 7 days.
4. PQR submits the self-certified copy on 15th August 2024.
5. After verification, a final acknowledgment (FORM GST APL-02) is issued on
16th August 2024.
6. Date of Filing of Appeal: 10th August 2024 (as the self-certified copy was
submitted within 7 days).
7. Fee Paid: ₹12,000 (₹1,000 per ₹1,00,000 of disputed tax).

Example 5 Example 5: Delayed Submission of Self-Certified Copy

• Scenario:
• MNO Pvt. Ltd. files an appeal for ₹5,00,000 against a GST demand order.
The appellate order is not uploaded on the GST portal, and MNO delays
submitting the self-certified copy by 10 days. The appeal is initially filed on
10th August 2024.

14D.14
 • Steps Taken by MNO Pvt. Ltd.:
1. On 10th August 2024, MNO files FORM GST APL-05 electronically on the
GST portal, signing it with the company’s DSC.
2. A provisional acknowledgment is issued immediately on 10th August
2024. 3. The self-certified copy of the order is submitted on 20th August
2024, which is beyond the 7-day deadline.
4. After verification, a final acknowledgment (FORM GST APL-02) is issued on
21st August 2024.
5. Date of Filing of Appeal: 20th August 2024 (as the self-certified copy was
submitted after 7 days). 6. Fee Paid: ₹5,000 (minimum fee).

Example 6 Example 6: Filing an Appeal with No Tax Dispute

• Scenario:
• GHI Enterprises contests a late fee of ₹1,500 imposed by the appellate
authority.
• Steps Taken by GHI Enterprises:
1. GHI files FORM GST APL-05 electronically using the proprietor’s EVC.
2. A provisional acknowledgment is issued immediately.
3. After verification, a final acknowledgment is issued. 4. Since the dispute
involves no tax, a flat fee of ₹5,000 is paid.

Example 7 Example 7: Rectification Applications (No Fee Required)

• Scenario:
• DEF Enterprises identifies a typographical error in the demand order issued
by the Appellate Tribunal and applies for rectification.
• Steps Taken by DEF Enterprises:
1. DEF files a rectification application electronically under Section 112(10).
2. The application is signed using the company’s DSC.
3. No fee is charged for filing the rectification application.
4. The tribunal corrects the error and issues a revised order.

Application to the 1. Filing of Applications

Appellate Tribunal • Applications to the Appellate Tribunal under Section 112(3) must be filed
by the Department electronically using FORM GST APL-07, along with relevant documents.
[w.e.f. 10 July 2024 • Provisional acknowledgment is issued immediately upon filing
[Notification No. electronically.
12/2024 – Central • Manual filing of applications is permitted only if the Registrar allows it
Tax dated 10 July through a special or general order, subject to conditions and restrictions.
2024]:
2. Filing of Memorandum of Cross-Objections
• Memorandums of cross-objections under Section 112(5) must be filed
electronically in FORM GST APL-06.
• Manual filing of cross-objections is permitted if allowed by the Registrar
under a special or general order.

3. Signing Requirements
• Applications and memorandums of cross-objections must be signed as per
the procedure specified in Rule 26 of the CGST Rules:
• Digital Signature Certificate (DSC): Required for companies and LLPs.
• Electronic Verification Code (EVC): Allowed for individuals and
proprietorships

14D.15
 4. Acknowledgment and Filing Date
• If the order appealed against is uploaded on the GST portal:
• A final acknowledgment (FORM GST APL-02) is issued after rectifying any
defects.
• The date of the provisional acknowledgment is considered the date of filing
the application.
• If the order is not uploaded on the GST portal:
• The appellant must submit or upload a self-certified copy of the order
within 7 days of filing FORM GST APL-07.
• Submission beyond 7 days will result in the date of submission being
treated as the date of filing the application.

5. Explanation
• Explanation 1: The application is considered officially filed only after the
issuance of the final acknowledgment (FORM GST APL-02).
• Explanation 2: For Rules 110 and 111:
• The term Registrar includes:
• Registrar.
• Joint Registrar.
• Deputy Registrar.
• Assistant Registrar.
• Appointed by the Government for these purposes
Example 1: Filing an • Scenario:
Application • The GST Department disagrees with an appellate authority’s order favoring
Electronically by XYZ Pvt. Ltd., in a case involving a GST demand of ₹25,00,000. The
GST Department department decides to file an application with the Appellate Tribunal.

• Steps Taken by GST Department:

1. The authorized officer of the GST Department logs into the GST portal and
files FORM GST APL-07 electronically, attaching the appellate order and
supporting documents.
2. The application is signed using the DSC of the authorized officer, as
required by Rule 26.
3. A provisional acknowledgment is issued immediately on 1st September
2024.
4. Since the appellate order is already uploaded on the GST portal, no
additional documents are required. A final acknowledgment (FORM GST
APL-02) is issued on 3rd September 2024, confirming the application is
officially filed.
5. Date of Filing: 1st September 2024 (provisional acknowledgment date).
6. Fee Paid: nil (no fee is required to pay for departmental appeal).

Example 2: Delayed • Scenario:

Submission of Self- • The GST Department files an application for ₹10,00,000 upon directions
Certified Copy issued by the Revisionary Authority. The appellate order is not uploaded on
the GST portal, and the department delays submitting the self-certified copy
by 10 days.

• Steps Taken by GST Department:

14D.16
 1. The authorized officer files FORM GST APL-07 electronically on 1st
November 2024, receiving a provisional acknowledgment immediately.
2. The department submits the self-certified copy of the order on 11th
November 2024, which exceeds the 7-day deadline.
3. The date of submission (11th November 2024) is treated as the date of
filing the application.
[Link] verification, a final acknowledgment (FORM GST APL-02) is issued on
13th November 2024.
5. Date of Filing: 11th November 2024.

Rule 113A The appellant may, at any time before the issuance of the order under sub-
Withdrawal of section (1) of section 113, in respect of any appeal filed in FORM GST APL-05
Appeal or or any application filed in FORM GST APL-07, file an application for
Application filed withdrawal of the said appeal or the application, as the case may be, by filing
before the an application in FORM GST APL05/07W:
Appellate Tribunal
[w.e.f. 10 July 2024 Provided that where the final acknowledgment in FORM GST APL-02 has
[Notification No. been issued, the withdrawal of the said appeal or the application, as the case
12/2024 – Central may be, would be subject to the approval of the Appellate Tribunal and such
Tax dated 10 July application for withdrawal of the appeal or application, shall be decided by
2024] the Appellate Tribunal within fifteen days of filing of such application:

Provided further that any fresh appeal or application, as the case may be,
filed by the appellant pursuant to such withdrawal shall be filed within the
time limit specified in sub-section (1) or subsection (3) of section 112, as the
case may be.

Example 1: Scenario:
Withdrawal of • ABC Pvt. Ltd. files an appeal in FORM GST APL-05 against a GST demand of
Appeal Before ₹10,00,000. Before the Appellate Tribunal issues its final acknowledgment
Issuance of Final (FORM GST APL-02), ABC decides to withdraw the appeal due to an amicable
Acknowledgment settlement with the tax authorities.

• Steps Taken by ABC Pvt. Ltd.:

1. ABC files a withdrawal application in FORM GST APL-05W on 10th October
2024, stating the reasons for withdrawal.
2. Since the final acknowledgment (FORM GST APL-02) has not been issued,
the appeal is withdrawn automatically without requiring approval from the
Appellate Tribunal.
3. ABC is free to resolve the matter directly with the tax authorities or file a
fresh appeal later, if needed.

Example 2: • Scenario:
Withdrawal of • The GST Department files an application in FORM GST APL-07 against DEF
Application After Enterprises, disputing a GST refund order of ₹5,00,000. The final
Issuance of Final acknowledgment (FORM GST APL-02) is issued on 1st November 2024.
Acknowledgment Before the Appellate Tribunal issues its final order, the department decides
to withdraw the application.

• Steps Taken by GST Department:

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 1. The authorized officer files a withdrawal application in FORM GST APL-
07W on 10th November 2024, explaining the decision to withdraw the
application.
2. Since the final acknowledgment has already been issued, the withdrawal
request requires approval from the Appellate Tribunal.
3. The Appellate Tribunal reviews the request and approves the withdrawal
on 20th November 2024 (within the 15-day decision timeline).
4. The application is officially withdrawn, and the department may file a
fresh application within the prescribed timelines, if necessary

Example 3: Filing a • Scenario:

Fresh Appeal After • GHI Ltd. files an appeal in FORM GST APL-05 against a penalty of ₹2,00,000.
Withdrawal After filing, GHI realizes that critical documents were missing, making the
case weak. GHI decides to withdraw the appeal and refile it with the correct
documentation.

• Steps Taken by GHI Ltd.:

1. GHI files a withdrawal application in FORM GST APL-05W on 15th
December 2024, citing missing documents as the reason.
2. The withdrawal is approved by the Appellate Tribunal since the final
acknowledgment (FORM GST APL02) was issued earlier.
3. GHI re-files the appeal in FORM GST APL-05 on 20th December 2024,
ensuring all documents are attached.
4. The fresh appeal is filed within the time limit specified in Section 112(1).

Example 4: • Scenario:
Withdrawal Beyond • JKL Enterprises files an appeal in FORM GST APL-05 on 1st October 2024.
the Time Limits for After the issuance of the final acknowledgment (FORM GST APL-02), JKL
Fresh Filing decides to withdraw the appeal on 15th October 2024 due to internal
strategy changes. However, JKL misses the deadline to file a fresh appeal.
• Steps Taken by JKL Enterprises:
1. JKL files a withdrawal application in FORM GST APL-05W, which is
approved by the Appellate Tribunal on 20th October 2024.
2. Due to internal delays, JKL fails to file a fresh appeal within the time limits
prescribed under Section 112(1).
3. As a result, the right to appeal is forfeited, and the original appellate
authority’s order remains binding.

Circular No. 224/18/2024-GST, issued by the Central Board of Indirect Taxes and Customs (CBIC) on
July 11, 2024, provides guidelines for the recovery of outstanding dues in cases where the first
appellate authority has confirmed a demand, but the GST Appellate Tribunal is not yet operational:

1. Inability to File • Taxpayers cannot currently file appeals against orders from the first
Appeals: appellate authority under Section 112 of the CGST Act due to the non-
constitution of the GST Appellate Tribunal.

2. Recovery • Section 78 of the CGST Act mandates the initiation of recovery proceedings
Proceedings: if the amount specified in an order is not paid within three months from the
date of service of the order.

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3. Stay on Recovery: • Filing an appeal with the requisite pre-deposit under Section 112(8) stays
recovery proceedings for the remaining amount until the appeal is resolved,
as per Section 112(9).
• Due to the Tribunal’s non-operation, taxpayers cannot file such appeals or
make the associated pre-deposits, leading to uncertainty regarding the stay
on recovery proceedings.

4. Payment of Pre- • Taxpayers intending to appeal can make a payment equivalent to the pre-
Deposit Amount: deposit amount required under Section 112(8).
• This payment can be made through the GST portal by navigating to Services
>> Ledgers >> Payment towards demand.
• The payment will be reflected in the Electronic Liability Register (ELL) Part-
II, where the taxpayer can select the relevant outstanding demand order.
• The deposited amount will be mapped against the selected order, reducing
the outstanding demand accordingly.

5. Effect of Pre- • Once the pre-deposit amount is paid and mapped to the specific demand,
Deposit Payment: recovery proceedings for the remaining balance should be deferred until the
Appellate Tribunal becomes operational and the taxpayer can formally file an
appeal.

6. Adjustment of • If a taxpayer has inadvertently paid an amount intended for the demand
Inadvertent through FORM GST DRC-03 under the ‘voluntary’ or ‘others’ category, this
Payments: amount can be adjusted against the pre-deposit required for filing an appeal
before the appellate authority under Section 107 or the Appellate Tribunal
under Section 112.

Example 1: • Scenario:
Payment of Pre- • XYZ Pvt. Ltd. received an order from the first appellate authority confirming
Deposit to Defer a GST demand of ₹10,00,000.
Recovery • The company intends to appeal to the GST Appellate Tribunal, but it is
Proceedings currently non-operational.
• To prevent recovery proceedings, XYZ decides to make a pre-deposit
payment.
• Steps Taken by XYZ Pvt. Ltd.:
1. Access the GST Portal:
• Log in to the GST portal.
• Navigate to Services >> Ledgers >> Payment towards demand.
2. Make the Pre-Deposit Payment:
• In the Electronic Liability Register (ELL) Part-II, select the relevant
outstanding demand order.
• Calculate the pre-deposit amount:
• As per Section 112(8), the pre-deposit required is 10% (w.e.f. 1-11-2024 as
per Finance Act, 2024) of the disputed tax amount.
• For a demand of ₹10,00,000, the pre-deposit would be ₹1,00,000. • Make
a payment of ₹1,00,000, which gets mapped against the selected order,
reducing the outstanding demand accordingly.

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 3. Outcome:
• With the pre-deposit payment made and mapped, recovery proceedings
for the remaining ₹9,00,000 are deferred until the Appellate Tribunal
becomes operational and XYZ can formally file an appeal.

Example 2: Scenario:
Adjustment of • ABC Enterprises intended to pay a pre-deposit for an upcoming appeal but
Inadvertent inadvertently made a payment of ₹1,50,000 through FORM GST DRC-03
Payment Made under the ‘voluntary’ category.
Through FORM GST • ABC wishes to adjust this payment against the pre-deposit required for
DRC-03 filing an appeal once the Appellate Tribunal is operational.
• Steps Taken by ABC Enterprises:
1. Await FORM GST DRC-03A Availability:
• Currently, the functionality for FORM GST DRC-03A is not available on the
GST portal.
• ABC should monitor updates for when this form becomes available.

2. Intimate the Proper Officer:

• In the interim, ABC should inform the jurisdictional proper officer about
the inadvertent payment and express the intent to adjust it against the pre-
deposit for the anticipated appeal.

3. File FORM GST DRC-03A (Once Available):

• Upon the availability of FORM GST DRC-03A on the portal, ABC should:
• File the form electronically, indicating the details of the payment made
through FORM GST DRC-03.
• Request the adjustment of the ₹1,50,000 against the pre-deposit required
for the appeal.

4. Outcome:
• The amount paid inadvertently will be treated as if it was paid towards the
demand on the date of intimation through FORM GST DRC-03A.
• This adjustment will be considered as the pre-deposit required under
Section 112(8)

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 Appeal to High Court

Appeal to High • Appeal against orders passed by the State Bench or Area Bench of the
Court Appellate Tribunal shall lie to the High Court and the High Court may
admit such appeal, if it is satisfied that the case involves a substantial
question of law and does not involve any issue relating to place of
supply.

• This appeal in FORM GST APL-08 shall be filed within a period of 180 days
from the date on which the order appealed against is received by
aggrieved party.

• High court can condone delay in filing appeal without any limit.

• The Appeal shall be heard by a bench of not less than two judges.

Appeal to Supreme Court

Appeal to Supreme • An Appeal shall lie to the supreme court from any order passed by the
Court Principal Bench of the Appellate Tribunal where on the issues involved
relates to place of supply.
• Appeal would also lie to Supreme Court from any judgment or order
passed by the High Court in an appeal in any case which the High Court
certifies to be a fit case for appeal to the Supreme Court.

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