GSTTaxation

Guide to Appeal Against Demand Order Under GST

If a taxpayer, whether registered or not, is dissatisfied with the decision of the adjudicating authority, he or she may file an appeal.

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Pre-condition for Filing the First Appeal Against a Demand Order under GST

  • For a taxpayer to file an appeal with the Appellate Authority, the adjudicating authority must issue an order.
  • To open the PDF file, you must have a PDF reader installed on your computer.

Procedure for Filing the First Appeal Against a Demand Order under GST

Step 1: Log into your account on the official GST portal.

Step 2: Navigate to Services > User Services > My Applications. On the ‘My Applications’ tab, select ‘Appeal to Appellate Authority’ as the application type and then click on ‘New Application.’

The webpage denoting ‘GST APL-01-Appeal to Appellate Authority’ will appear.

Step 3: Choose ‘Demand Order’ as the order type and input the order number. Click the search button.

The orders page will appear. Before you

Step 4: From the drop-down list, select one or more categories for the disputed case and click on add.

Do note that the date of communication and period of dispute can be edited by the taxpayer.

Step 5: Upload annexure to GST APL-01- On the order page, select the ‘click here’ link. The GST APL-01 template will be downloaded to your computer. Click the ‘Enable Editing’ button to amend the annexure’s details. Save the modified file as ‘AplAnnexureTemplate.pdf’ and upload it.

Step 6: On the order page, click the ‘Disputed amount/Payment details’ button to update the disputed amount/payment details.

  • Enter the amount in dispute by categorising it as a tax, late fee, or interest.
  • The amount of demand generated and admitted is indicated automatically.
  • Enter the percentage value of the pre-deposit that will be paid, which is by default a minimum of 10% of the disputed amount.

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A lower percentage needs approval from the authority.
  • Enter the place of supply for the amount of demand accepted. To do so, go to the following URL and click on the hyperlink ‘Integrated Tax’
  • Pay using cash or ITC in the electronic ledger can make the payment.
The amount of dispute cannot be more than the demand created.

Step 7: Attach all necessary supporting documentation. Enter a description for the document and then select a file to upload.

Step 8: An applicant can preview the submitted application by clicking the ‘Preview’ button. The PDF file will be saved to your computer. The applicant must check to see if the details have been accurately updated before proceeding to file.

Step 9: Then you may check the declaration box. Then, pick the authorised signatory and enter the location. Submit the form with DSC or EVC by clicking the submit button.

A confirmation message will be displayed upon successful submission.

Appeal Status Description for Demand Order under GST

Description Status
Appeal form successfully filed Appeal submitted
Appeal form successfully admitted Appeal admitted
When an appeal form is rejected Appeal rejected
When hearing notice is issued Hearing notice issued
When counter reply received against a notice Counter reply received
Issue of Show cause notice Show cause notice issued
Appeal is confirmed/modified/rejected Appeal order passed
Adjournment of hearing to next date Adjournment granted
Rectification application filed Rectification request received
Rectification application is rejected Rectification request rejected
An appeal in order is rectified Rectification order passed

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