GST Appeals enabled for Filing against Waiver Order GST SPL 07: GSTN issues Advisory

The Goods and Services Tax Network (GSTN) has activated a long‑awaited feature on its portal, enabling taxpayers to file appeals against rejection orders issued under the waiver scheme. Effective immediately, the GST portal will accept APL‑01 applications challenging SPL‑07 orders, which are issued when waiver requests under Forms SPL‑01 and SPL‑02 are denied.

Taxpayers who submitted waiver applications through SPL‑01 or SPL‑02 in recent months have begun receiving adjudication from jurisdictional authorities. Successful waiver requests were formalized via SPL‑05 acceptance orders, while unsuccessful ones carried a SPL‑07 rejection stamp. Until now, those facing a SPL‑07 notification found themselves without recourse through the online system. The newly enabled “Appeal to Appellate Authority” option rectifies this, providing users an administrative channel for contesting denial decisions.

To initiate an appeal, registered users should navigate to Services → User Services → My Application on the GST portal and select New Application. In the ensuing form, they must choose Appeal to Appellate Authority as the application type. Under “Order Type,” selecting Waiver Application Rejection Order will trigger fields tailored for SPL‑07 details, including the order number, date of issue, and grounds for appeal. After completing the required information, taxpayers can submit the application and track its progress under the “My Applications” dashboard.

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GSTN has issued a word of caution that once an appeal against a waiver rejection is filed, the system does not provide an option to withdraw it. “Taxpayers are advised to exercise due diligence before submitting appeals under the waiver scheme,” the advisory states. Those who inadvertently file an appeal or reconsider their decision must note that no online withdrawal facility exists, making the initial filing effectively binding.

Separately, the portal continues to support restoration of original appeals that were withdrawn in order to pursue waiver relief. Taxpayers wishing to reactivate a previously withdrawn appeal against an original tax demand can do so by filing an undertaking. This feature is accessible within the Orders section of the Waiver Application case folder, where an “Undertaking for Restoration” link prompts users to certify the resumption of their initial grievance.

For technical assistance or queries, GSTN directs users to raise support tickets via the Helpdesk at https://selfservice.gstsystem.in. The Helpdesk portal remains operational 24/7, offering troubleshooting for login issues, form validation errors, and payment gateway glitches.

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