If a GST officer passes an order against you, such as a demand for tax, a penalty, a refund rejection or a cancellation of registration, the GST law gives you the right to appeal. This guide explains the process.
Appealable orders
- Demand and penalty orders passed after a show cause notice
- Rejection of a refund claim
- Denial or reversal of input tax credit
- Cancellation of GST registration
- Orders relating to detention or seizure of goods
Step 1: The first appeal to the Appellate Authority
The first appeal is made to the Appellate Authority. It is filed online on the GST portal using the prescribed form, Form GST APL-01, together with a copy of the order and the grounds of appeal.
Time limit
The appeal must generally be filed within three months of the date the order is communicated to you. The Appellate Authority can allow a limited additional period if you show sufficient cause. It cannot extend the time beyond that, so please do not wait.
Pre-deposit
To appeal, you generally have to pay the full amount of tax, interest, fine, fee and penalty that you admit, and a percentage of the tax in dispute. At the time of writing this is 10 percent of the disputed tax, subject to a cap. The amounts and caps are set by the GST law and have changed before, so we confirm the current figures before filing.
Step 2: The GST Appellate Tribunal
If the Appellate Authority's order is not in your favour, a further appeal lies to the GST Appellate Tribunal (GSTAT). It has its own time limit and requires a further pre-deposit of part of the remaining disputed tax. The Tribunal's procedure and the date from which the time limit runs depend on how the Tribunal has been notified, so we check this at the time.
Step 3: The High Court and the Supreme Court
A further appeal to the High Court lies only on a substantial question of law. Read our guide to High Court appeals in tax matters. The Supreme Court can be approached in the manner the law allows.
Tips for a strong appeal
- Read the show cause notice, your reply and the order together. Inconsistencies often help
- Give a separate ground for each finding you challenge
- Attach the documents that support your claim, such as invoices, returns and reconciliations
- Keep proof of the pre-deposit and the filing acknowledgement
Frequently Asked Questions
What is the time limit to file a GST appeal?
The first appeal must generally be filed within three months of the date the order is communicated. A further limited period may be allowed for sufficient cause.
Can I appeal without paying anything?
No. The pre-deposit is a condition of filing. It is refunded with interest if you win, and it is adjusted against the demand if you lose.
Can the department also appeal?
Yes. Where an order goes against the department, the department has its own route of appeal, subject to the review process the law provides.