Any taxpayer or an unregistered person aggrieved by any decision or order passed against him (with respect to Registration, amendment or cancellation etc.) 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.
Orders/decision must be passed by the adjudicating authority in case of the taxpayer or an unregistered person to file an appeal to the Appellate Authority under the following categories
Navigate to Services > User Services > My Applications > Application Type as Appeal to Appellate Authority > NEW APPLICATION button. Select the Order Type as Registration Order from the drop-down list and mention the relevant Order number and click on Search.
Registration Orders are appealable in the following cases:
Below steps are required to be followed for filing an appeal against Registration Order:
1. Creating Appeal to Appellate Authority
2. Upload Annexure to GST APL-01
3. Add any Other Supporting Document
4. Preview the Application and Proceed to File
5. Open the Application's Case Details screen by searching for your filed Application in My Applications page or from View Additional Notices/Orders page
We can upload PDF & JPEG file format with maximum file size for upload as 5MB. Maximum 4 supporting documents can be attached in the application. The remaining documents can be handed over in hard copy.
|
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| 4 | Once the appeal is withdrwan | Appeal Withdrawn |
|
5 |
When Hearing Notice is issued | Hearing Notice Issued |
|
6 |
When Counter Reply received against notice | Reply Submitted |
| 7 | When adjournment is issued by Taxofficer | Adjournment Granted |
|
8 |
When Show cause notice is issued | Show Cause Notice Issued |
|
8 |
Appeal is confirmed/modified/rejected | Appeal Order Passed |
|
9 |
Once it will get admitted, the status of case folder will change to Appeal Withdrawn | Withdrawl Application Submitted |
| 10 | When withdrawl application is rejected by Taxofficer | Withdrawl Application Rejected |
| 11 | When remand instruction is received against appeal order | Remand Instruction Received |
| 12 | When remand order gets passed against remand instructions received | Appeal Order Passed-Remand Cases |
| 13 | When manual appeal order is uploaded in the system | Appeal Order Passed- Manual |
Navigate to Services > User Services > My Applications > Application Type as Appeal to Appellate Authority > From and To Date > SEARCH button.
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 further period of one month.
Once an appeal is filed, an email is sent to the taxpayer (or an unregistered person, as the case may be) and Appellate Authority. SMS is also sent to Taxpayer.
If the order is uploaded, Final Acknowledgement (APL-02) is issued by the Appellate Authority and the provisional acknowledgment date equals the filing date.
If the order is not uploaded, a self-certified copy must be submitted within 7 days of filing APL-01. If submitted after 7 days, the submission date will be treated as the date of filing the appeal. The appeal is considered filed only when the final acknowledgment (APL-02) with an appeal number is issued.
An appeal can be re-filed if rejected at the admission stage.
You can file the appeal either through DSC or EVC. DSC is mandatory for companies and LLPs.
Navigate to Dashboard > Services > User Services > My Applications > select Application type “Appeal to Appellate Authority > From and To Date > Search Application > Case Details > APPLICATIONS to view the submitted appeal application.
If the order is not uploaded, a self-certified copy must be submitted within 7 days of filing APL-01. If submitted after 7 days, the submission date will be treated as the date of filing the appeal. The appeal is considered filed only when the final acknowledgment (APL-02) with an appeal number is issued.
Navigate to Dashboard > Services > User Services > View Additional Notice and Orders to view the notice issued by the Tax Official.
Also, you can navigate to Dashboard > Services > User Services > My Applications > select Application type “Appeal to Appellate Authority > From and To Date > Search > select relevant Case number > NOTICE tab to view the notices issued by Tax Official.
Navigate to Dashboard > Services > User Services > My Applications > select Application type “Appeal to Appellate Authority > From and To date > Search > select relevant Case number > click on NOTICE folder to view the Notices issued. Click on reply button and upload relevant documents in order to reply to the said notice.
Following types of Registration Rejection orders are appealable in Form GST APL-01:
You will receive an alert through email and SMS regarding the status of your appeal (whether approved or rejected), on your registered email ID and mobile number respectively.