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GST Appeals

What is a GST appeal? Any person who thinks an order or decision under GST, passed by the adjudicating authority is not as per the law then that person can file an appeal to the Appellate authority.

In GST, Appeal proceedings are governed under Section 107 by CGST Act, 2017. As per the act, the person who appeals against the order should file the appeal within 3months from the date of order passed. AS per Rule no-108 of CGST Rules 2017, an appeal to the Appellate Authority under section 107(1) shall be filed in the FORM GST APL -01, along with relevant documents in digital form or by hard copy, and a provisional acknowledgment should be issued to the appellant immediately.

The person can also file the appeal online in the GST portal through his/her account. Appeal form (Form GST APL-01) must be signed by authorized person/Owner as specified in rule 26 of CGST Rules 2017. As per Rule 108 (3) of CGST Rules 2017, copy of the online filled form along with the copy of the decision or order appealed against should be submitted within 7 days of filing the appeal under sub-rule (1) and a final acknowledgement, specifying appeal number shall be issued thereafter in FORM GST APL-02 by the Appellate Authority or an officer authorized by him in this behalf

After submission of Appeal, on a specified date the owner/authorized representative has to present before the Appellate Authority and provide the details related to disputed matters. After hearing the case, it may be decided in favor of the owner or decided against the owner. If the owner is still not satisfied with the decision, he has the option to file a further appeal before the Appellate Tribunal the to High Court and finally Supreme court.