Answer

1. F

   Facts

   The first appeal against an order of an adjudicating officer goes to the Appellate Authority, usually the Commissioner (Appeals) or Joint or Additional Commissioner (Appeals), depending on who passed the order. It is filed online in APL-01. There is no government fee.

2. P

   Provisions and law

   • Sec 107(1), CGST Act 2017Any person aggrieved by an order of an adjudicating authority may appeal to the Appellate Authority within three months of communication
   • Rule 108, CGST Rules 2017Appeal is filed electronically in APL-01 with the order; provisional and final acknowledgement follow
3. A

   Analysis

   Demand orders under Sec 73, 74 or 74A, with the summary in DRC-07, cancellation orders, refund rejections and Sec 129 detention orders can all be appealed. Example: a Superintendent's order demanding Rs 4 lakh goes to the Additional or Joint Commissioner (Appeals); an order by a Joint Commissioner goes to the Commissioner (Appeals). The portal routes APL-01 to the right authority based on the order.

4. C

   Conclusion

   1. 1Identify the order, its date and the officer who passed it
   2. 2Confirm it is an appealable order under Sec 107
   3. 3Note the three-month deadline from the date of communication
   4. 4Prepare to file APL-01 on the GST portal

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.