Skip to content

Steps To Appeal Against Demand Order Under GST

Guide to appeal against Demand Order under GST

 

FAQs > Filing an Appeal against Demand Order (FORM GST APL-01)

Click on the link for Manual > Filing an Appeal against Demand Order (FORM GST APL-01)

https://tutorial.gst.gov.in/userguide/appeal/appeal_manual.htm

1. Who can file an appeal to the Appellate Authority?

Any taxpayer or an unregistered person aggrieved by any decision or order passed against him by an adjudicating authority, may appeal to the Appellate Authority, within three months from the date on which the said decision or order is communicated to such person.

2. What are the pre-conditions to file an appeal to the Appellate Authority?

Order must be passed by the adjudicating authority for the taxpayer or an unregistered person to file an appeal to the Appellate Authority.

3. From where can I file an appeal against Demand Order?

Navigate to  Services > User Services > My Applications > Application Type as Appeal to Appellate Authority > NEW APPLICATION button. Select the Order Type as Demand Order from the drop-down list.

4. What are the various Appeal statuses?

S.No. Description Status

1

Appeal Form successfully filed Appeal Submitted

2

Appeal Form successfully admitted Appeal admitted

3

Appeal Form is Rejected Appeal Rejected

4

When Hearing Notice is issued Hearing Notice issued

5

When Counter Reply received against notice Counter reply received

6

When Show cause notice is issued Show cause notice issued

7

Appeal is confirmed/modified/rejected Appeal order passed

8

When hearing is adjourned and next date is issued Adjournment granted

9

When application is filed for Rectification Rectification request received

10

When application for Rectification is rejected Rectification request rejected

11

Appeal is order is rectified Rectification order passed

5. From where can I view submitted appeal against Demand Order?

Navigate to  Services > User Services > My Applications > Application Type as Appeal to Appellate Authority > From and To Date > SEARCH button.

6. What will happen if do not file appeal within the prescribed period?   

The appellate authority may condone delay for a period of maximum of 1 month, if he is satisfied that the taxpayer was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months and allow it to be presented within a period of one month after the expiry date of filing appeal.

7. When will I get final acknowledgment of the appeal filed?

Once an appeal against a demand order is filed, an email and SMS is sent to the taxpayer (or an unregistered person, as the case may be) and Appellate Authority.

However, final acknowledgement of the appeal filed is issued, when after electronic filing of appeal, the documents as well as Appeal with verification part is submitted to the Appellate authority, within 7 days from the electronic filing. Thereafter the appeal documents are checked and if found in order, final acknowledgment is issued. The appeal shall be treated to be filed only when the final acknowledgement, indicating the appeal number is issued.

8. Is it necessary to deposit 10% of the disputed tax?

Minimum of 10% of the disputed tax needs to be paid as pre-deposit (as per law) before filing an appeal. Lower percentage may be declared after approval from the competent authorities.

9. Is it necessary for me to have a DSC for filing the appeal?

You can file the appeal either through DSC or EVC. DSC is mandatory for companies and LLPs.

10. Whether the balance disputed amount is stayed on filing Appeal?

Yes, if Appeal filed is admitted, the GST Portal flags the balance disputed amount as non-recoverable.

11. Is it required to provide place of supply wise details for filing the appeal?

If a taxpayer has admitted any amount related to IGST head, then place of supply is required to be mentioned in the Appeal application. You can add place of supply details for more than one State.

12. Which type of Assessment Demand Orders are appealable by taxpayers?

A taxpayer can appeal against following types of Assessment Demand Orders:
•    Assessment order under section 62
•    Assessment order under section 63
•    Assessment order under section 64
•    Acceptance or Rejection of application filed under section 64 (2)
•    Withdrawal of Assessment order issued under section 64
•    Order under section 125 imposing penalty
•    Order under section 122, 125, 127 for dropping the penalty proceedings
•    Order against remanded cases (DRC-07 also in case of remand under 73./74/76)
•    Assessment Order for the proceedings under section 73/74 /76+Summary of the order
•    Order for dropping the proceedings under section 73/74
•    Rectification of Order
•    Order of rejection of application for rectification
•    Order for dropping proceedings U/s 63

13. Which type of Enforcement Orders are appealable by taxpayers?

A taxpayer can appeal against following types of Enforcement Orders:
•    Order of Demand of Tax and Penalty
•    Order of Confiscation of Goods and Conveyance and Demand of Tax, Fine and Penalty for proceeding under section 129
•    Order of Confiscation of Goods and Conveyance and Demand of Tax, Fine and Penalty for proceeding under section 129
•    Order of Rectification/modification in DRC-08 for MOV-09/11
•    Order of Rectification/modification in DRC-08 for MOV-09/11

14. Can I withdraw an Appeal application after filing it?

Yes, an Appeal application can be withdrawn. To withdraw an Appeal application, click on to the Withdraw Appeal tab in the Case details page and select Withdraw Application from the Actions drop-down. A form will be displayed. Fill the form and click the Withdraw Appeal button. An appeal application can be withdrawn until a notice is issued or appeal order is passed. Once a notice has been issued, the application cannot be withdrawn.

15. Can an Appeal application be filed again after withdrawal?

Yes, an appeal application can be filed one more time after its withdrawal. The Order ID will remain the same and a new ARN will be generated.

16. How many times can an Appeal application be withdrawn?

An Appeal application can be withdrawn twice.

17.   Can I file Appeal application after it has been rejected at admission stage?

Yes, an appeal application can be re-filed after it has been rejected at the admission stage. To file the application, navigate to the New application page. Select the Order type and enter the Order ID of the original application. Fill in the form and Submit the application.

18. How many times can I re-file an Appeal application?

After an Appeal application has been rejected, it can be filed once more by the taxpayer.

19. What will happen to the pre-deposit amount if I do not re-file an appeal application after its withdrawal?

Whatever amount is paid (admitted along with pre deposit) is set of against the demand ID. Taxpayer is only required to pay the remainder.

Leave a Reply

Your email address will not be published. Required fields are marked *