Filing Appeal against Demand Order in FORM GST APL-01: Frequently Asked Questions

A GST demand order is an official written notice dispatched to a taxpayer when the GST officer deems that the taxpayer has outstanding taxes under the GST Act. This formal notice is issued by the GST officer to address any pending tax liability.

Regardless of the taxpayer's GST registration status, there is an opportunity to appeal this order within a 3-month window from the date of receiving the notice. This article outlines the process for initiating an appeal against a demand order and provides a step-by-step guide on responding to the demands stated in the order. Understanding these procedures is essential for taxpayers seeking resolution in response to a GST demand order.

Here are some frequently asked questions ( FAQs ) regarding the process:

Who can file an appeal to the Appellate Authority?

Any taxpayer or unregistered person aggrieved by a decision or order passed against them by an adjudicating authority can file an appeal within three months from the date of communication.

What are the pre-conditions to file an appeal?

The order must be passed by the adjudicating authority for the taxpayer or unregistered person to file an appeal to the Appellate Authority.

Where can I file an appeal against A GST Demand Order?

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.

What are the various Appeal statuses?

- Appeal Submitted

- Appeal Admitted

- Appeal Rejected

- Hearing Notice Issued

- Counter Reply Received

- Show Cause Notice Issued

- Appeal Order Passed

- Adjournment Granted

- Rectification Request Received

- Rectification Request Rejected

- Rectification Order Passed

Where can I view the submitted appeal against Demand Orders?

Navigate to Services > User Services > My Applications > Application Type as Appeal to Appellate Authority > From and To Date > SEARCH button.

What happens if I don't file an appeal within the prescribed period?

The appellate authority may condone a maximum delay of one month if satisfied that the taxpayer had a sufficient cause, allowing the appeal to be presented within one month after the expiry date.

When will I get the final acknowledgment of the appeal filed?

An email and SMS are sent once an appeal is filed, but the final acknowledgment is issued after electronic filing and document submission within 7 days.

Is it necessary to deposit 10% of the disputed tax?

A minimum of 10% needs to be paid as pre-deposit before filing an appeal. Approval for a lower percentage may be sought from competent authorities.

Is a Digital Signature Certificate ( DSC ) necessary for filing the appeal?

DSC is mandatory for companies and LLPs, but the appeal can be filed through DSC or EVC for others.

Whether the balance disputed amount is stayed on filing Appeal?

Yes, if the appeal is admitted, the GST Portal flags the balance disputed amount as non-recoverable.

Is it required to provide place of supply-wise details for filing the appeal?

Place of supply details are necessary if any amount related to IGST head is admitted.

Which types of Assessment Demand Orders are appealable?

A taxpayer can appeal against various Assessment Demand Orders, including penalties and rectifications.

Which types of Enforcement Orders are appealable?

Enforcement Orders covering tax, penalty, and confiscation are appealable.

Can an Appeal application be withdrawn, re-filed, and how many times?

Yes, an appeal can be withdrawn, re-filed, and re-withdrawn with specific limitations. The pre-deposit amount is adjusted against the demand ID.

This comprehensive guide provides clarity on the appeal process against Demand Orders, ensuring taxpayers navigate the system effectively.

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