GST Appeal Services | Savlana Init

GST Compliance · Appeal Services

GST Appeal — Order Challenged. Rights Defended.

Adverse GST adjudication order? We file your GST APL-01 appeal before the Commissioner (Appeals) within 3 months, prepare comprehensive grounds, advise on the 10% pre-deposit, and represent you at every appellate hearing.

An appeal under Section 107 of the CGST Act is the first level of statutory challenge against an adverse GST adjudication order. The appeal lies before the Commissioner (Appeals) — the appellate authority one level above the adjudicating officer — and must be filed in Form GST APL-01 within 3 months of the date of communication of the order. A pre-deposit of 10% of the disputed tax (beyond what has already been paid) is a mandatory condition for admission of the appeal.

The Commissioner (Appeals) hears both the taxpayer and the department and issues an order in Form GST APL-04 — affirming, modifying, or setting aside the adjudication order. Where the adjudication order contains legal errors, procedural violations, or incorrect factual findings, the Commissioner (Appeals) has wide powers to interfere with the order. The appeal is therefore not merely a formality — it is a genuine re-examination of the demand on its merits by an independent authority.

The grounds of appeal at this stage must be carefully crafted — they define the scope of the appeal and form the legal record for any subsequent appeal to the GSTAT or High Court. New grounds cannot ordinarily be raised before the GSTAT or High Court that were not raised before the Commissioner (Appeals). We prepare GST appeals with the full legal rigour they deserve — comprehensive grounds, supporting case law, and professional representation at the appellate hearing — giving every contested demand the best chance of being reduced or overturned.

Our GST Appeal Services

GST APL-01 Filing

Preparation and filing of Form GST APL-01 — the appeal memorandum before the Commissioner (Appeals) — within the 3-month limitation period from the adjudication order.

Grounds of Appeal Preparation

Comprehensive grounds of appeal addressing every adverse finding in the DRC-07 order — legal grounds, factual errors, computation disputes, and applicable case law.

10% Pre-Deposit Advisory

Computation and advisory on the mandatory 10% pre-deposit — including timing, source of funds, and any set-off options available against existing credit ledger balance.

Appellate Hearing Representation

CA representation at the Commissioner (Appeals) hearing — oral submissions, documentary evidence, and response to appellate authority queries.

Additional Evidence Application (APL-05)

Filing of Form GST APL-05 for admission of additional evidence at the appellate stage where new documents or testimony are required.

Stay Application

Application for stay of recovery proceedings pending disposal of the appeal — seeking protection from coercive recovery of the balance demand during the appellate period.

APL-04 Order Review

Review of the Commissioner (Appeals) order immediately on receipt — assessing grounds and prospects for GSTAT appeal.

Condonation of Delay Application

Application for condonation of delay where the 3-month filing window has been missed — with evidence of sufficient cause for the delay.

Our Process

Limitation & Pre-Deposit Confirmation

The 3-month appeal deadline from the adjudication order is confirmed. The 10% pre-deposit is computed and arranged before filing.

Grounds of Appeal Drafting

Every adverse finding in the DRC-07 is mapped to the correct legal ground — the grounds are structured as a legally coherent appellate document.

APL-01 Filing

Form GST APL-01 with full grounds of appeal and supporting documents is filed on the GST portal within the limitation period.

Appellate Hearing Preparation & Attendance

Written submissions are prepared and filed. Our CA attends the appellate hearing with oral arguments and documentary support.

APL-04 Review & GSTAT Advisory

The Commissioner (Appeals) order is reviewed immediately — GSTAT appeal merit, 20% additional pre-deposit, and limitation period are advised upon.

Why It Matters

✓Appeal filed within 3-month limitation — deadline tracked from order receipt

✓10% pre-deposit correctly computed and arranged

✓Grounds of appeal address every adverse finding — no uncontested confirmation

✓Appellate hearing attended with oral submissions and documentary evidence

✓Additional evidence admitted through APL-05 where beneficial

✓Stay application filed to prevent recovery during appeal

✓APL-04 order reviewed immediately for GSTAT appeal assessment

✓Condonation application filed with sufficient cause if deadline is missed

Frequently Asked Questions

The appeal must be filed within 3 months of the date of communication of the adjudication order. The Commissioner (Appeals) may condone delay of up to 1 further month on sufficient cause. For delays beyond 4 months, High Court intervention may be required — as the appellate authority cannot condone delay beyond the statutory maximum.

Under Section 107(6), the appellant must deposit 10% of the disputed tax (in addition to tax already paid at earlier stages) as a condition for the Commissioner (Appeals) to entertain the appeal. There is no provision for waiver or reduction of this pre-deposit — it is a mandatory jurisdictional condition.

The GST Act does not expressly grant the Commissioner (Appeals) a stay power. Once the 10% pre-deposit is paid and the appeal is admitted, departmental practice generally defers recovery of the balance. For cases where coercive recovery is threatened during the appeal, a writ petition before the High Court for an interim stay may be necessary.

An appeal under Section 107 is taxpayer-initiated — challenging an adverse order. A revision under Section 108 is initiated by a senior officer reviewing the legality or propriety of a subordinate's order. Revision can be invoked even without a taxpayer appeal and can result in an order more adverse to the taxpayer — making it important to be aware of both remedies.

Yes. Form GST APL-05 allows the appellant to seek admission of additional evidence at the appellate stage. The Commissioner (Appeals) may admit it if the appellant shows sufficient cause for not producing it before the adjudicating officer. The appellate authority can also call for additional evidence on its own motion.

If the APL-04 order upholds the demand, the taxpayer can appeal to the GSTAT under Section 112 within 3 months — with an additional 20% pre-deposit of the remaining disputed tax. The GSTAT is the second appellate forum, followed by the High Court (on questions of law) and the Supreme Court.

Received an adverse GST adjudication order?

We file your appeal before the Commissioner (Appeals) within 3 months, prepare comprehensive grounds, arrange the 10% pre-deposit, and represent you at the hearing — contesting every adverse finding.