A GST demand, a rejected refund, a denied input tax credit or a cancelled registration can seriously affect your business. The GST law gives you the right to appeal against such orders. Appealfiling.in helps businesses in Gurugram, Delhi NCR and across India prepare and argue GST appeals.

The GST Appeal Process

  1. Appellate Authority. The first appeal is filed online against the order of the adjudicating authority. It must generally be filed within three months of the date the order is communicated to you, together with a pre-deposit of part of the disputed tax.
  2. GST Appellate Tribunal. A second appeal lies to the GST Appellate Tribunal against the order of the Appellate Authority, again within a fixed time limit and with a further pre-deposit.
  3. High Court. A further appeal to the High Court lies on a substantial question of law.
  4. Supreme Court. The Supreme Court can be approached in the cases and manner allowed by law.

Orders We Commonly Appeal

  • Demand and penalty orders 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

An appeal follows an order. If you have received a show cause notice, a well-prepared reply may avoid the need for an appeal, and we can help with that as well.

How We Help

  • Study the order and the show cause notice to find the grounds for appeal
  • Calculate the pre-deposit and file the appeal on the GST portal
  • Prepare submissions and appear at the hearing
  • Follow up on refunds and re-credit after a successful appeal

Related Articles

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 to you. The Appellate Authority can allow a limited extra period in some cases, so please do not wait until the last day.

Do I have to pay anything to file a GST appeal?

Yes. You generally have to pay the tax you admit and a percentage of the disputed amount as a pre-deposit. The percentage and the caps are set by the GST law and can change, so we confirm the current figures before we file.

Can I appeal if my GST refund was rejected?

Yes. A refund rejection order can be appealed like any other order. We read the reasons for rejection and check whether the documents and the law support your claim before we file.

This page is general information and not legal advice. Time limits, forms and fees change, and the law that applies depends on your facts and the year involved. Please contact us so we can check the current position for your case.