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GST Appeals

Any person who thinks that the order or decision by the adjudicating authority is not as per law then such person can file an appeal to the Appellate Authority. The appeal should be filed within three months of communication of order or decision to such person.

Procedure of Appeal :

  • Such appeal is to be made in Form GST APL-01, along with relevant documents. A provisional acknowledgement will be issued immediately. Within 7 days of filing GST APL-01, a certified copy of decision or order in dispute is to be submitted and a final acknowledgment indicating appeal number shall be issued in Form GST APL-02.

  • Where the certified copy is submitted within 7 days of filing GST APL-01 then date of filing GST APL-01 shall be considered as date of filing appeal. If certified copy is submitted after 7 days, then date of submission of copy is considered as date of filing appeal.

  • When the subordinate officer of commissioner is filing appeal then he has to file such appeal in Form GST APL-03 and submit within 7 days a certified copy of the decision or order.

  • If any sufficient cause is shown at time of hearing then Appellate authority may grant time to parties and adjourn the hearing. The reasons are to be recorded in writing. Such adjournment may be given maximum three times to a party.

  • Appellate authority shall after making inquiry, pass an order as it thinks proper, confirming, annulling or modifying the decision or order. Appellate authority shall not refer the case back to adjudicating authority that passed the order or decision in dispute.

  • Appellant should be given proper opportunity of being heard if any order enhancing any fee or penalty or reducing the amount of refund or input tax credit is to be given.

  • The order disposing of the appeal shall be in writing and shall state the points for determination, decision and reasons for such decision.

  • A copy of order is to be communicated to the appellant, respondent and to the adjudicating authority.

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