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.
Order must be passed by the adjudicating authority for the taxpayer or an unregistered person to file an appeal to the Appellate Authority.
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.
|
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| 4 | Once the appeal is withdrwan | Appeal Withdrawn |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 |
|
10 |
Appeal is order is rectified | Rectification Order Passed |
|
11 |
When application is filed for Rectification | Rectification Request Rejected |
|
12 |
When application for Rectification is rejected | Rectification Request Received |
|
13 |
Once it will get admitted, the status of case folder will change to Appeal Withdrawn | Withdrawl Application Submitted |
| 14 | When withdrawl application is rejected by Taxofficer | Withdrawl Application Rejected |
| 15 | When remand instruction is received against appeal order | Remand Instruction Received |
| 16 | When remand order gets passed against remand instructions received | Appeal Order Passed-Remand Cases |
| 17 | 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 period of one month after the expiry date of filing appeal.
Once an appeal against a demand order 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
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.
You can file the appeal either through DSC or EVC. DSC is mandatory for companies and LLPs.
Yes, if Appeal filed is admitted, the GST Portal flags the balance disputed amount as non-recoverable.
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.
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 122,123,124,125 and 127 imposing penalty
• Order against remanded cases (DRC-07 also in case of remand under 73./74/76)
• Assessment Order for the proceedings under section 73/74 /74A/76+ Summary of the order
• Rectification of Order
• Order of rejection of application for rectification
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 Rectification/modification in DRC-08 for MOV-09/11
• Order of Confiscation , Demand Order u/s 130 and GST DRC-07,
• Remand Back Orders
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.
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.
An Appeal application can be withdrawn twice.
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.
After an Appeal application has been rejected, it can be filed once more by the taxpayer.
Whatever amount is paid (admitted along with pre deposit) is set of against the demand ID. Taxpayer is only required to pay the remainder.