Received a GST Demand Order ? Not satisfied with the demand raised by the Goods and Services Tax ( GST ) department? Then file the Form GST APL-01 now. This form facilitates you to file an appeal before the appellate authority.
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 3 months from the date on which the said decision or order is communicated to such person.
VARIOUS APPEAL STATUSES
According to the GST portal there are certain and various appeal statuses that the appellant must know while filing the appeal. These are the statuses :
| 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 | When Hearing Notice is issued | Hearing Notice Issued |
| 5 | When Counter Reply received against notice | Counter Reply received |
| 6 | When Show cause notice is issued | Show cause notice issued |
| 7 | Appeal is confirmed/modified/rejected | Appeal order passed |
| 8 | When hearing is adjourned and next date is issued | Adjournment granted |
| 9 | When application is filed for Rectification | Rectification request received |
| 10 | When application for Rectification is rejected | Rectification request rejected |
| 11 | Appeal is order is rectified | Rectification order passed |
PRE-CONDITIONS
TYPE OF ASSESSMENT DEMAND ORDERS APPEALABLE
A taxpayer can appeal against following types of Assessment Demand Orders:
TYPE OF ENFORCEMENT ORDERS APPEALABLE
A taxpayer can appeal against following types of Enforcement Orders:
WITHDRAWAL OF APPEAL APPLICATION
To withdraw an appeal application, access the Withdraw Appeal tab on the Case details page, select Withdraw Application from the Actions drop-down menu, and complete the provided form before clicking the Withdraw Appeal button. Note that appeal applications can be withdrawn until a notice is issued or an appeal order is passed; once a notice has been issued, withdrawal is no longer possible.
It’s important to know that an appeal application can be withdrawn twice, and after withdrawal, it can be filed one more time. The Order ID remains the same, but a new ARN is generated.
If an appeal application is rejected at the admission stage, it can still be re-filed. Navigate to the New application page, select the Order type, enter the original Order ID, fill in the form, and submit the application.
STEP BY STEP GUIDE TO FILE APL-01 IN GST PORTAL
To file an appeal against a demand order, perform following steps:
1. Access the www.gst.gov.in URL. The GST Home page is displayed.
2. Login to the GST Portal with valid credentials i.e. your User Id and Password.
A. Creating Appeal to Appellate Authority
3. Click the Services > User Services > My Applications command.
4. The My Applications page is displayed. Select the Application Type as Appeal to Appellate Authority from the drop-down list.
5. Click the NEW APPLICATION button.
6. Select the option Yes if the order pertaining to Multiple Financial Years or No to proceed with a single Financial Year. Select the Order Type from the drop-down list.
Note 1: Multiple Financial Years is applicable for Form GST DRC-07 and Form GST DRC-08 Orders. Now, the appeals can be filed for Multiple Financial Years on the basis of the DRC 07 or DRC 08 order under the Assessment demand or Enforcement demand category.
Note 2: If you select option Yes, then the following options will be displayed in the drop-down list.
Note 3: If you select option No, then the following options will be displayed in the Order Type drop-down list.
7. In the Order No field, enter the Order Number issued by adjudicating authority.
8. Click the SEARCH button
9. The Order Details page is displayed.
Note: If rectification is already filed, Appeal cannot be filed. However, after a Rectification request is completed, Appeal can be filed only for the said Rectified order, but not against the original order.
10. Select the Category of the case under dispute from the drop-down list.
11. Click the ADD button.
Note:
1. Date of Communication and Period of Dispute is displayed on the screen. However, you can edit the same.
2. You can add multiple line items from the Category of the case under dispute drop-down list by clicking the ADD button.
3. You can click the DELETE button to delete the details added.
B. Upload Annexure to GST APL-01
12. Click the click here link to download the Annexure to GST APL-01 Template.
13. The GST APL-01 Template is downloaded. Open the downloaded template.
14. Click the Enable Editing button.
15. Enter the details.
16. Once you have entered the details, click on the File button in the top left corner.
17. Click the Save As button.
18. Now select the location to save the file and in the File Name list, type or select a name for the document.
19. In the Save as type list, select PDF.
20. Click the Save button.
Note: You should have a PDF reader installed on your computer to open the PDF file.
21. Click the Choose File button to upload the PDF.
Note: You can upload files with a maximum size of upload as 5 MB.
22. Select the PDF file which was saved and click the Open button.
23. The PDF file is uploaded. You can click the DELETE button to delete the uploaded PDF file.
C. Disputed Amount/ Payment Details
24. Click the DISPUTED AMOUNT/PAYMENT DETAILS button to enter disputed amount and payment details.
25. The Disputed Amount/ Payment Details page is displayed.
Note: If you have selected the option Yes for order pertaining to Multiple Financial Years then, the Disputed Amount/Payment page for Multiple Financial years will be displayed in separate tabs for each Financial Year.
26 (a). In the Amount under Dispute section, enter the amount which is under dispute. Amount under Dispute cannot be more than Amount of Demand Created.
Note 1:
• Overall tax period will be auto-populated from Original order and cannot be changed while filing Appeal.
• For multiple Financial Years, you have to select each year and then enter the amount which is under dispute.
• Pre-deposit amount is calculated for total amount and will be auto-populated for all Financial Years, based on the disputed amount entered.
Note 2:
• If you have not disputed any component of the demand in any Financial Year, then default value Zero will be mentioned in that Financial Year.
• If a demand is not entered in a Financial Year or if the number of years disputed in application is less than the number of years in the original order, then a Warning message will be displayed.
Note 3: If you have selected IGST, then fill the Admitted amount/Disputed amount for respective Place of Supply. Click the DONE button.
Click the ADD button to enter the IGST amount corresponding to the respective Place of Supply.
Note: Click the BACK button to go to the previous page.
26 (b). Use the scroll bar to view the Total Amount under dispute.
27 (a). Amount of Demand created and admitted is displayed in this section.
27 (b). Use the scroll bar to view the Total Amount of Demand created and admitted.
D. Pre-deposit % of disputed tax
Note:
1. Pre-deposit % of disputed tax fields will have 10% as default value. Minimum of 10% of the disputed amount needs to be paid as pre-deposit before filing an appeal. Lower percentage can be given here, if the same has been approved by the competent authorities.
Based on the percentage entered details of payment required, details of payment of admitted amount and pre-deposit and details of amount payable towards admitted amount and pre-deposit sections are auto-populated.
2. When the taxpayer is submitting an Appeal against MOV 09 / rectified MOV 09 and has already paid a minimum of 25% of the penalty amount mentioned in original order, he/she need not pay the pre-deposit 25% additionally on such penalty component while filing appeal.
28. Click the Integrated Tax hyperlink to enter Place of Supply wise details. Enter the details and click the ADD button to enter another Place of Supply wise details.
29. Click the DONE button.
E. Utilize Cash/ ITC
30. Click the UTILISE ITC/CASH button.
Note: If sufficient amount necessary has already been remitted against the appeal application and the amount payable is appearing 0, yet a taxpayer clicks on the UTILIZE ITC/ CASH button, then the following message will be displayed on the screen.
31. Liability, Cash Ledger Balance and Credit Ledger Balance details are displayed.
33. Once you have entered the amount, click the SET-OFF button.
34. A confirmation message is displayed. Click the OK button.
35. A success message is displayed. Payment Reference Number is displayed on the screen. Click the BACK button.
F. Add any Other Supporting Document
36. To upload any other supporting document, enter the document description and click the Choose File button.
Note:
37. Select the file to be uploaded and click the Open button.
38. Click the ADD DOCUMENT button to add the uploaded supporting document.
39. The PDF file is uploaded. You can click the DELETE button to delete the uploaded PDF file.
G. Preview the Application and Proceed to File
40. To preview the Application before filing, Click the PREVIEW button.
41. The PDF file will be downloaded. Open the pdf file and check if all the details are correctly updated.
Note 1: Click the Financial Year Wise Breakup of Application to preview financial year wise breakup.
Note 2: The draft PDF with Financial Year Wise Breakup of the amount disputed in the appeal application will be downloaded.
Note 3: Click the SAVE AS DRAFT button. The Saved details will be deleted if not submitted within 15 days from the date of saving the details.
42. Select the Name of the Authorised Signatory from the drop-down list.
43. Enter the Place where the application is filled.
44. Click the PROCEED TO FILE button.
45. Click the PROCEED button.
46. Click the SUBMIT WITH DSC or SUBMIT WITH EVC button.
In case of SUBMIT WITH DSC
a. Select the certificate and click the SIGN button.
In case of SUBMIT WITH EVC
a. Enter the OTP sent on email and mobile number of the Authorized Signatory registered at the GST Portal and click the VERIFY button.
47. A confirmation message is displayed that form has been signed. You can click the DOWNLOAD button to download the acknowledgement receipt.
Once an appeal against a demand order is filed, an email and SMS is sent to the taxpayer (or an unregistered person, as the case may be) and Appellate Authority.
H. Withdraw an Appeal Application
1. To withdraw an Appeal application, navigate to Services > User Services > My Applications.
2. Select Appeal to Appellate Authority option from drop-down. Select the period for which you wish to view applications from by clicking on the calendar icon in From Date and To Date fields.
3. Click the SEARCH button. Search Results will be displayed, you can click the ARN hyperlink of the appeal you wish to withdraw.
4. From the Case details page navigate to the Withdrawal Application tab.
5. Click on APPLY FOR WITHDRAWAL and then select Application for Withdrawal.
6. Select the Reason for withdrawal and click the Add button. Multiple reasons can be added by selecting from the drop-down. Upload the necessary documents and enter/select the Declaration details. Click the Submit button.
Note: You can select the appropriate reason from the following list of reasons of the Reason for Withdrawal drop-down.
Note: Click on the PREVIEW button to view and download the PDF of Application for Withdrawal of Appeal Application before submitting the application.
7. Sign the application with DSC or EVC. After the application has been submitted, a success message will be displayed.
Note: If the Appeal application is withdrawn before the admission of appeal, then the withdrawal is auto-approved, however if the Appeal application is withdrawn post admission, then it will be sent to Appellate Authority for approval.
The Appellate Authority will approve or reject the withdrawal application based on the stage where the appeal application is at.
Case I: Post admission of withdrawal of application, if SCN is not issued, the Appellate Authority can approve or reject the withdrawal of the appeal application.
Case II: Post admission of withdrawal of application, if SCN is issued, the Appellate Authority cannot approve the withdrawal of the appeal application. Hence the withdrawal application will get rejected.
If the appeal withdrawal is approved, the pre-deposited amount will be adjusted against the taxpayer’s liability and the remaining demand id amount must be paid by the taxpayer separately.
I. Re-file an Appeal Application After Rejection or Withdrawal
If an appeal application has been rejected by the tax officer at the admission stage or has been withdrawn, the taxpayer can file the application again using the same Order ID. To file the appeal again, follow the below steps:
1. Navigate to My Applications under User Services and select the Application Type as Appeal to Appellate Authority. Click the New Application button.
2. Select the Order Type and enter the Order number.
3. The Appeal to Appellate Authority form will be displayed. Select the Category of case under dispute and upload the necessary documents Enter the Verification details and click the Proceed to File button.
4. A Warning message will be displayed. The Appeal application cannot be filed again after this. To file the Appeal application, click the Proceed button. Submit the Application using DSC and EVC.
5. On successful submission of the application, the Provisional acknowledgement details will be displayed.
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