Taxpayer has filed waiver application SPL-02 under section 128A. In instant case, the waiver application got rejected and rejection order issued in SPL-07 and Can registered person still file appeal u/s 107 against order SPL-07?
If yes, please guide how to file in common portal.
The taxpayer has not filed any appeal against original DRC-07 order under section 107
Challenging GST Waiver Rejection: File Manual Appeal Within 3 Months with 10% Pre-Deposit Under Section 107 A taxpayer sought guidance on filing an appeal against a rejected waiver application (SPL-07) under Section 107 of the GST Act. The appeal can be filed within 3 months of receiving the rejection order. If online filing is unavailable, a manual appeal with a detailed letter to the GST department is recommended. A 10% pre-deposit through DRC-03 is required when submitting the appeal. (AI Summary)