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GST

Who hears the first GST appeal

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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.

Provisions

Sec 107(1), CGST Act 2017; Rule 108, CGST Rules 2017

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.

Close

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

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