GST Appeal: Filing procedure & Physical document submission#1

Appealing to the Commissioner under the Goods and Services Tax (GST) regime is a pivotal aspect of tax administration in India. It serves as a mechanism for taxpayers to contest decisions made by lower authorities or address grievances concerning their tax liabilities. Understanding the intricacies of this process is crucial for businesses and individuals alike to ensure fair treatment and compliance with tax laws. In this blog, we delve into the nuances of GST appeals to the Commissioner, exploring its significance, procedures, and implications for taxpayers navigating the complexities of the tax system

Filing an appeal against various orders issued by different authorities under the GST regime is a fundamental aspect of the tax administration process. An individual or entity dissatisfied with an order issued by the Adjudicating Authority, First Appellate Authority, Appellate Tribunal, or the High Court has the right to appeal to the appropriate appellate authority within three months of the order’s issuance.

Now, let’s examine the procedural steps involved in appealing against a registration order issued by the Appellate Authority. Such orders may fall under the following categories:

1. Rejection of application for registration, amendment of registration, or cancellation of registration (GST REG-05)
2. Cancellation of registration (GST REG-19)
3. Grant of temporary registration/suo-moto registration (GST REG-12)
4. Cancellation of provisional registration (GST REG-28)
5. Rejection of enrollment as a GST practitioner (GST PCT-04)
6. Cancellation of registration as Tax Deductor at source or Tax Collector at source (GST REG-08)
7. Acceptance/rejection of reply to show cause notice (GST CMP-07) issued in the case of opting for/out of the composition scheme.

Understanding the procedure for filing appeals against these orders is essential for taxpayers to navigate the appeals process effectively and seek appropriate redressal of grievances within the stipulated timeframes.

Sec. 121: Non-Appealable Decisions and Orders

Appeals are not permissible for the following instances:

1. Orders directing the transfer of proceedings between officers.
2. Orders relating to the seizure or retention of books of account, registers, and other documents.
3. Orders sanctioning prosecution under this Act.
4. Orders issued under section 80 regarding the payment of tax dues in installments.

Stages of GST appeals.

Time frame for filing of appeal.

An appeal can be filed before the Appellate Authority within three months from the date of communication of the contested order. Further, the Appellate Authority, if satisfied that there was a sufficient cause for such delay, may condone a delay of up to one month.

108. Appeal to the Appellate Authority.- 
(1) An appeal to the Appellate Authority under sub-section (1) of section 107 shall be filed in FORM GST APL-01, along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner, and a provisional acknowledgement shall be issued to the appellant immediately.

(2) The grounds of appeal and the form of verification as contained in FORM GST APL-01 shall be signed in the manner specified in rule 26.

(3) A certified copy of the decision or order appealed against shall be submitted within seven days of filing the appeal under sub-rule (1) and a final acknowledgement, indicating appeal number shall be issued thereafter in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf:

Provided that where the certified copy of the decision or order is submitted within seven days from the date of filing the FORM GST APL-01, the date of filing of the appeal shall be the date of the issue of the provisional acknowledgement and where the  said copy is submitted after seven days, the date  of  filing of the  appeal shall be the date of the submission of such copy.

Explanation. – For the provisions of this rule, the appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number, is issued.

Procedures for filing of GST appeal.

1. Navigate to Services > User Services > My Applications.
   • Choose ‘Appeal to Appellate Authority’ as the application type and click on ‘New Application’ on the ‘My Applications’ page.
   • The ‘GST APL-01-Appeal to Appellate Authority’ page will appear.
2. Access the GST portal and log in.
3. Specify the order type as ‘Demand Order’ and input the order number. Click on search.
   • The orders page will be presented.
4. Select one or more categories of the case under dispute from the drop-down list and click on add.
   • A list of cases will be displayed.
   • Edit the date of communication and the period of dispute if needed.
5. Upload annexure to GST APL-01:
   • Click on the ‘click here’ link on the order page.
   • Download the GST APL-01 template, update details, save as ‘AplAnnexureTemplate.pdf,’ and upload.
6. Update disputed amount/payment details:
   • Click on the ‘Disputed amount/Payment details’ button on the order page.
   • Enter amount under dispute, classify it by tax head, late fee, or interest.
   • Demand admitted = Demand created – Amount disputed.
   • Enter pre-deposit percentage (minimum 10%), and provide place of supply details for the admitted demand.
   • Choose payment method: cash or ITC in the electronic ledger.
7. Add supporting documents if necessary, provide a description, and upload.
8. Preview the application, download the PDF for verification.
9. Proceed to file:
   • Select the declaration checkbox, choose the authorized signatory, and enter the place.
   • Click submit and proceed to file with DSC or EVC. Confirmation message upon successful submission.

Follow the below manual for filing of Appeal against registration order.

What points to be included the ‘Facts of the Case’

• Regarding the Supplier & Business Profile:
• Timeline of Occurrences
• Clear Facts without Interference of Grounds with Facts
• Mention of ASMT-10, Show Cause Notice (SCN), etc.
• Referral to Submissions and Personal Hearing
• Reference to finding by Adjudicating Officer & Order

Documents required for submission

As per Rule 108(3) of the GST regulations, it is mandatory to submit a certified copy of the order appealed against within 7 days of filing the appeal online using Form GST APL-01. The final acknowledgment in Form GST APL-02 will be issued only after the submission of this certified copy. It’s important to note that the appeal will be considered as filed only when the final acknowledgment containing the appeal number is issued. Therefore, timely submission of the certified copy is crucial to complete the appeal process and obtain the necessary acknowledgment. Check below documents to be summited before depart within 7 days of submission of appeal online.

For appeal made against Registration order.

• Provisional Acknowledgement
• Form GST APL 01   
• Annexure to  Form GST APL 01 
• Form GST Reg.17/31
• Form GST Reg 19Form GST-3b Last filed
• Form GSTR-1 last filed
• Vakalatnama,
• Request to condonation Delay.
• Reg-23 and Reg-5, in case revocation filed before JAC. 

For appeal made against other than Registration order.

• Provisional Acknowledgement
• Form GST APL 01,   
• Annexure to  Form GST APL 01 
• Brief Fact and grounds of appeal,
• Proof of pre deposit(10% of Tax),
• Copy of order in original duly certified ( both applicant and representative)
• Cop of SCN,
• Refund rejection order (incase of refund)
• Vakalatnama,
• Request to condonation Delay. 

Additional Grounds of Appeal & Power to Pass Order

Additional Appeal Grounds:

During the appeal hearing, the Appellate Authority has the discretion to permit the inclusion of any appeal ground not initially listed, provided it determines that the omission was not deliberate or unreasonable.

Authority to Issue Orders:

Following any necessary additional inquiry, the Appellate Authority will issue an order it deems fair and appropriate, either affirming, altering, or nullifying the decision or order under appeal. However, it is not empowered to remand the case to the adjudicating authority responsible for the original decision or order.

Production of Additional Evidence

The appellant shall not be allowed to produce before the Appellate Authority or the Appellate Tribunal any evidence, whether oral or documentary, other than the evidence produced by him during the course of the proceedings before the adjudicating authority or, as the case may be, the Appellate Authority except in the following circumstances, namely:

• where the adjudicating authority or, as the case may be, the Appellate Authority has refused to admit evidence which ought to have been admitted; or
• where the appellant was prevented by sufficient cause from producing the evidence which he was called upon to produce by the adjudicating authority or, as the case may be, the Appellate Authority; or
• where the appellant was prevented by sufficient cause from producing before the adjudicating authority or, as the case may be, the Appellate Authority any evidence which is relevant to any ground of appeal; or
• where the adjudicating authority or, as the case may be, the Appellate Authority has made the order appealed against without giving sufficient opportunity to the appellant to adduce evidence relevant to any ground of appeal.

Admission of evidence

No evidence shall be admitted under sub-rule (1) unless the Appellate Authority or the Appellate Tribunal records in writing the reasons for its admission.

Can withdrawal of a GST appeal is possible?

During the 48th GST Council meeting, a decision was reached to introduce the option of withdrawing a previously filed GST appeal. This measure aims to reduce the volume of cases handled by appellate authorities. Consequently, Notification No.26/2022- Central Tax introduced a new Rule 109C in the CGST Rules.

Rule 109C permits applicants to request withdrawal of an appeal at any point before the issuance of a show cause notice or order under Section 107(11), whichever occurs first. This applies to appeals submitted via Form GST APL-01 or Form GST APL-03. Withdrawal requests must be made using the new Form GST APL-01/03W.

It’s crucial to highlight that if the final acknowledgment in Form GST APL-02 has been issued, withdrawing the appeal will necessitate approval from the appellate authority. The appellate authority is required to decide on the withdrawal application within seven days of its submission by the applicant. Additionally, any new appeal filed subsequent to withdrawal must adhere to the time limits outlined in Section 107.

Frequently asked questions

Know more about related topics.

• No mistakes of taxpayer if order is uploaded under the head “additional notices and order” section instead of “view order and notice” section