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September 23, 2021

Stepwise process for filing any Appeal under the GST Law

by Rubina Dsouza in GST

Stepwise process for filing any Appeal under the GST Law

Introduction

Appeals can be filed by any taxpayer whether registered or unregistered if they are not satisfied with the decision of the competent authority. The time limit to file such an appeal is within 3 months from the communication of such order to the taxpayer.

Filing of appeals can be classified as under

  1. Filing an appeal against assessment- Demand Order (FORM GST APL-01)
  2. Filing an appeal against assessment- Non- Demand Order (FORM GST APL-01)
  3. Filing an appeal against Registration Order (FORM GST APL-01)
  4. Filing an appeal against Refund Order
  5. Viewing Cause List
  6. Filing reply and rectification request during Revision Order proceedings
  7. Filing reply and rectification request during proceedings and order of First Appeal

We will now understand the stepwise process of filing the above-mentioned appeals and the viewing of cause list.

I) Steps for Filing an appeal against assessment- Demand Order:

  1. Go to http://www.gst.gov.in 

2. Enter your Login credentials

3. Click the Service> User Service> My Application

4. Select the type of Application from the drop down as “Appeal to Appellate Authority” and click on new application tab thereafter.

5. The GST APL-01 page will appear select the order type from the 4 options given as Demand Order and in the order No. field enter the order No. issued by the authority and click on Search

6. The order details page will appear. Select the appropriate category of the case under dispute from the drop down, you can add more than 1 category of dispute as well from the 16 categories available in the drop down. You are also free to delete the category so added. The date of communication and the period of dispute is displayed on the screen which can be edited also.

7. Select click here link option to download the Annexure to GST APL -01. Download and open template and click on the enable edit button. Fill the form completely and save it in PDF Format. Select the choose file and upload the saved PDF. Kindly note the maximum size of PDF is 5 MB only. Click on the Disputed Amount/ Payment Details tab and enter disputed amount and payment details. After which you can upload any other supporting documents. Note for supporting documents Only PDF & JPEG file format is allowed with maximum file size of 5MB and only 4 supporting documents can be attached in the application the rest can be submitted by hard copy. After which you can select the preview option and proceed to file thereafter.

Note that in the disputed amount page enter the amount which is under dispute in the Amount under dispute section. Also, the Amount under dispute cannot exceed the amount of demand created. After which you will see the amount of demand created and admitted. Further, the pre deposit % of dispute column will appear. Pre-deposit % of disputed tax field 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. Further the IGST column will appear.

You have to 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 if any. Select done once all the details are entered. Click the Utilize ITC/ cash button after which the Liability, Cash and Credit ledger balance details will be displayed. Once the amount is entered click the set off button. A confirmation message will be displayed. Click Ok. A success message of payment along with payment reference id no. will be displayed on screen. You can click on the back button and the process for payment will be completed.

8. After previewing and verifying all the details select the name of the authorized signatory and place and click on the proceed to file option. Select submit with DSC and EVC Button as is appliable. 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.

II) Steps for Filing an appeal against assessment- Non- Demand Order:

The Non- Demand assessment orders are the orders which do not have any demand and which are issue by the proper officer to the registered and unregistered persons. Appeal can be filed against the Assessment Non-Demand order by the registered and unregistered persons on the portal. Following are the steps for filing an appeal against assessment- Non- Demand Order:

  1. Go to http://www.gst.gov.in 

2. Enter your Login credentials

3. Click the Service> User Service> My Application

4. Select the type of Application from the drop down as “Appeal to Appellate Authority” and click on new application tab thereafter.

5. The GST APL-01 page will appear select the order type from the 5 options given as Assessment  Non- Demand Order and in the order No. field enter the order No. issued by the authority and click on Search

6. The order details page will appear. Select the appropriate category of the case under dispute from the drop down, you can add more than 1 category of dispute as well from the 16 categories available in the drop down. You are also free to delete the category so added. The date of communication and the period of dispute is displayed on the screen which can be edited also. Select click here link option to download the Annexure to GST APL -01. Download and open template and click on the enable edit button. Fill the form completely and save it in PDF Format. Select the choose file and upload the saved PDF. Kindly note the maximum size of PDF is 5 MB only. After which you can upload any other supporting documents. Note for supporting documents Only PDF & JPEG file format is allowed with maximum file size of 5MB and only 4 supporting documents can be attached in the application the rest can be submitted by hard copy. After which you can select the preview option and proceed to file thereafter.

7. After previewing and verifying all the details select the name of the authorized signatory and place and click on the proceed to file option. Select submit with DSC and EVC Button as is applicable. A confirmation message is displayed that form has been signed. You can click the DOWNLOAD button to download the acknowledgement receipt.

III) Steps for filing an appeal against Registration Order:

To file an appeal against registration order all the steps are similar to that of filing an appeal against Non- Demand Order but the only difference is while selecting the order type as Registration Order.

Note:

  1. Once the application is filed, Status of the application gets updated to “Appeal Submitted”
  2. Your application for appeal is submitted to the First Appellate Authority’s queue and becomes a pending item in his/her queue of work-items.
  3. The Officer may admit/ not admit the application and thus either Approve or Reject your request.
  4. You can access the generated ARN and view the filed application from the following navigation: Dashboard > Services > User Services > My Applications > select Application type “Appeal to Appellate Authority > From and To date> Case Details > APPLICATIONS.
  5. Once an appeal against a registration order is filed, an email and SMS is sent to the taxpayer (or an unregistered person, as the case may be) and Appellate Authority.
  6. The appellant is required to submit physical copy of supporting documents along with appeal application, duly signed and verified to the office of the appellate authority within 7 days of filing appeal on the GST Portal. Upon receipt of complete documents, the final acknowledgement will be issued to him.

IV) Step for filing an appeal against Refund Order

To file an appeal against Refund order all the steps are similar to that of filing an appeal against Demand Order but the only difference is while selecting the order type as Refund Order. Any taxpayer or an unregistered person aggrieved by any decision or order passed against him/her by an adjudicating authority, may appeal to the Appellate Authority, within three months from the date on which the said decision or order is communicated to such person. Appeal can also be filed by tax department in case the refund is processed for a taxpayer, and refund granted is to be recovered from the taxpayer partially or fully.

Also, while selecting the category of case under dispute for refund, you can select the 13 option and you can also add any other category.

Note:

  1. Once an appeal against a refund order is filed online, an email and SMS are sent to the taxpayer (or an unregistered person, as the case may be) and Appellate Authority.

2. Your application for appeal is submitted to the First Appellate Authority’s queue and becomes a pending item in his/her queue of work-items. The Officer may admit/ not admit the application and thus either Approve or Reject your request.

3. However, final acknowledgement of the appeal filed is issued, only when, a certified copy of the decision or order appealed against is submitted to the Appellate authority, within 7 days from the date of electronic filing of Appeal. Thereafter the appeal documents are checked and if found in order, final acknowledgment is issued. The appeal will be treated to be filed only when the final acknowledgement, indicating the appeal number is issued.

4. If there is no action taken by the Appellate authority, it will get auto-admitted as per the below details:

a) In case, Appellate Authority fails to issue final acknowledgment (Form GST APL-02) to the appellant (taxpayer) by end of 4 months and 7 more days from the date of submission of appeal application, in Form GST APL-01 for submission of certified copies, then a system generated Final Acknowledgement will be issued to the appellant with a remarks “Subject to validation of certified copies”.

b) In case, Appellate Authority fails to issue final acknowledgment (Form GST APL-02) to the appellant (Tax Official) by end of 7 months and 7 more days for submission of certified copies, then a system generated Final Acknowledgement will be issued to the appellant with a remarks “Subject to validation of certified copies”.

c) Date of communication/ service of the order appealed against is taken as starting date for calculation of 4/7 month.

5. You can access the generated ARN and view the filed application from the following navigation: Dashboard > Services > User Services > My Applications > select Application type “Appeal to Appellate Authority > From and To date > Case Details > APPLICATIONS.

6. Once the application is filed, status of the application gets updated to “Appeal Submitted”.

7. The appellant is required to submit physical copy of supporting documents along with appeal application, duly signed and verified to the office of the appellate authority within 7 days of filing appeal on the GST Portal. Upon receipt of complete documents, the final acknowledgement will be issued to him/her.

V) Steps for Viewing Cause List

Following are the steps to view a cause list of appeal applications on the GST Portal

  1. Go to http://www.gst.gov.in 

2. Enter your Login credentials

3. Click the Service> User Service> Cause List

4. The cause list screen will appear. Select the type of Authority from the drop down, the state and jurisdiction in which the application was filed and select the date. Click on search thereafter.

5. Cause List of the day will be displayed. In case of no hearing scheduled for the day, following message will appear “No hearings are scheduled for date”.

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