Guide to Appeal Against a Demand Order under GST

Any individual—whether registered under GST or not—has the right to file an appeal if they are dissatisfied with the decision made by the adjudicating authority. This appeal must be submitted within three months from the date the order is communicated to the taxpayer.

---

Process to File the First Appeal Against a Demand Order

Conditions Before Filing an Appeal:

• An order must have been issued by the adjudicating authority for the taxpayer to approach the Appellate Authority.
  
• A PDF reader should be available on the system to view the downloaded order or documents.
  

Step-by-Step Procedure

Step 1: Sign in to the GST portal.
Step 2: Navigate to Services > User Services > My Applications.

On the ‘My Applications’ page, choose ‘Appeal to Appellate Authority’ from the application type dropdown. After selecting it, click on the ‘New Application’ button to proceed.

The ‘GST APL-01 – Appeal to Appellate Authority’ page will appear.

Step 3: Choose ‘Demand Order’ as the order type and input the order number. Then, click on the ‘Search’ button.

The Order Details page will appear.

Step 4: From the drop-down menu, select one or more relevant categories related to the dispute and click ‘Add’.

The following is the list of available case categories:

The taxpayer can edit the date of communication and the period of dispute as required.

Step 5: To upload annexures in GST APL-01, click on the ‘Click Here’ link available on the order page.

The GST APL-01 template will be downloaded automatically. Click ‘Enable Editing’ and fill in the required details in the annexure.

Save the filled template as ‘AplAnnexureTemplate.pdf’ and upload it.

Step 6: Click on the ‘Disputed Amount/Payment Details’ button on the order page to update the relevant details.

1. Enter the disputed amount, categorizing it under tax, late fee, or interest as applicable.

2. The demanded amount and the admitted amount will be displayed automatically.

Note:
Demand Admitted = Demand Created – Amount Disputed
Therefore, the disputed amount cannot exceed the total demand created.

3.  Enter the percentage of the pre-deposit to be paid. By default, this is set at a minimum of 10% of the disputed amount.

If you wish to pay a lower percentage, prior approval from the authority is required. The ‘Details of Payment Required’ table will then be automatically populated.

4. Enter the place of supply for the admitted demand amount. To do this, click on the ‘Integrated Tax’ hyperlink as shown.

5.  Make the payment using either cash or the available Input Tax Credit (ITC) balance in the electronic ledger.

Step 7. Attach any supporting documents if required. Provide a description for each document and select the corresponding file to upload, following the prescribed guidelines.

Step 8. Click the ‘Preview’ button to review your application. A PDF file will be downloaded, allowing you to verify that all details are correctly entered before proceeding to submit the application.

Step 9. To submit the application, check the declaration box, select the authorized signatory, and enter the place. Then proceed to file the appeal.

Finally, click Submit and complete the filing using either DSC or EVC. Upon successful submission, a confirmation message will appear on the screen.

Steps to File a Reply During an Appeal Proceeding

When the Appellate Authority initiates proceedings or hearing for an appeal, or summons the appellant during the review of the tax department’s application, the taxpayer must follow these steps to file a reply:

Step 1: Log in to the GST portal and go to Services > User Services > View Additional Notices/Orders.

Step 2: On the Case Details page for the specific Case ID, select the Notice tab and click Reply. This will open the ‘Submit a Reply to the Notice’ page.

Step 3: Upload your reply file along with any supporting documents, check the verification box, and then click ‘File Reply’.

A warning message will appear—click Proceed and then submit the reply using DSC or EVC. Upon successful submission, an acknowledgement will be displayed on the screen.

Steps to File a Rectification Request for an Appeal

Step 1: Log in to the GST portal.

Step 2: Go to Services > User Services > View Additional Notices/Orders. On the Additional Notices/Orders page, click View for the relevant order.

The Case Details page will be displayed.

Step 3: Go to the ‘Orders’ tab and click on ‘Initiate Rectification’.

Step 4: The Initiate Rectification page will appear. Select the appropriate reason for rectification and upload any supporting documents if needed. Then click ‘Initiate’ and submit using DSC or EVC.

Once the submission is successful, a message will appear displaying the Rectification Request Number.

Disclaimer: The content on this website is for informational purposes only and does not constitute legal, financial, or professional advice. Please consult qualified experts before acting on any information. K M GATECHA & CO LLP accepts no liability for errors, omissions, or outcomes from the use of this content. This site is not an advertisement or solicitation.