How to Appeal a GST Order: Appellate Authority, Pre-deposit and the Tribunal

If a GST officer passes an order you disagree with, you can appeal. GST appeals have strict deadlines and require a pre-deposit, so it's worth understanding the process before you need it. This guide explains the stages.

First Appeal: The Appellate Authority

An appeal against an order of an adjudicating officer is filed with the Appellate Authority, in Form APL-01 on the GST portal.

• Deadline: within three months of the date the order is communicated, with a further period allowed for sufficient cause.
• Pre-deposit: the full amount of tax, interest, fine and penalty that you admit, plus a percentage of the remaining disputed tax, subject to a cap.
• Stay: once the pre-deposit is paid, recovery of the balance is generally stayed while the appeal is pending.

What to Include

• The order being appealed.
• The grounds of appeal — legal and factual.
• Supporting documents, which should generally have been produced before the adjudicating officer.
• Proof of pre-deposit.

Second Appeal: The GST Appellate Tribunal

If the Appellate Authority's order goes against you, you can appeal to the GST Appellate Tribunal, which has principal and state benches. A further pre-deposit of a percentage of the remaining disputed tax is required, subject to a cap.

Beyond the Tribunal

Appeals on substantial questions of law go to the High Court, and then to the Supreme Court. Writ petitions to the High Court are also possible in limited situations, like where there's a breach of natural justice or a jurisdictional error.

Tips

1. Diary the appeal deadline the day the order arrives.
2. Raise all your arguments and evidence at the adjudication stage — new evidence at appeal is restricted.
3. Budget for the pre-deposit.
4. Check whether any rectification of apparent errors should be sought alongside.

Getting Help

Think Filing prepares and files GST appeals, and represents businesses before the Appellate Authority and the Tribunal.