Appeal against SPL07 ( Waiver application under 128A Rejected)

[NUKALA KUMAR]

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

[Asha Latha]

Appeal could be filed within 3 months of receipt of Form SPL-07 (rejection order), otherwise, original appeal filed, and withdrawn shall be restored.

In the instant case, as appeal was not filed against Form GST DRC-07, appeal now could be filed against Form SPL-07 within 3 months.

[NUKALA KUMAR]

How to file online? It is not showing in the drop down in appeals section 

[Shilpi Jain]

Ideally there should be a possibility to file the appeal online. If not, then file a manual appeal along with a letter to the department that you are not able to file the appeal online.

[YAGAY andSUN]

Filing Appeal Against Rejection Order (SPL-07) Under Section 107:

Yes, a registered person can file an appeal under Section 107 against the rejection order (Form SPL-07). The rejection of the waiver application under Section 128A does not prevent the taxpayer from appealing against the order issued in Form SPL-07. In fact, the appeal against Form SPL-07 must be filed within 3 months of receiving the rejection order (Form SPL-07), as per the provisions under Section 107.

Process for Filing an Appeal Against Form SPL-07:

1. Appeal Procedure:

• Eligible to Appeal: Since the taxpayer has not filed an appeal against the original DRC-07 order, they can now file an appeal against the Form SPL-07 rejection order within 3 months from the date of receipt of the rejection.
• Timeline: The appeal needs to be filed within the three-month time frame starting from the date of receipt of Form SPL-07.

2. Filing the Appeal Online:

It seems that there is an issue with filing the appeal for Form SPL-07through the Common Portal because it's not showing up in the drop-down list under the Appeals Section. This could happen if the GSTN system is not updated or has a technical issue. Here’s what you can do:

• Check if the appeal is available under the "Appeals" section:
  • Log in to the GST Portal (www.gst.gov.in).
  • Go to Services > User Services > My Applications.
  • Check if the option to file an appeal against Form SPL-07 is available in the Appeals section.
  • If it’s still not showing up, then it could be a system issue, and you may have to follow the manual appeal process.

3. Manual Appeal Procedure (If Online Appeal is Not Possible):

If the option to file the appeal online is unavailable, here’s the alternative process:

• Step 1: Draft a Letter to the Department

Prepare a letter explaining the issue that the appeal cannot be filed online due to the unavailability of the option in the portal.

Sample format for the letter:

[Your Name/Your Firm Name]

[Your GSTIN]

[Address]

Date: [Insert Date]

To,

The Jurisdictional GST Officer

[GST Officer's Name/Designation]

[GST Office Address]

Subject: Appeal Against Rejection Order (Form SPL-07) under Section 107

Dear Sir/Madam,

I am writing to bring to your attention that, in relation to the rejection of the waiver application filed under Section 128A, a rejection order SPL-07 has been issued. Unfortunately, I have not been able to file an appeal against Form SPL-07 through the GST Portal as the appeal option is not available in the drop-down menu.

As per the provisions of Section 107 of the GST Act, I am within the time frame of 3 months from the date of receipt of SPL-07, and thus, I request permission to file an appeal in a manual format in accordance with the applicable provisions.

Kindly consider this letter as a formal request to allow me to file an appeal manually in case the portal issue persists.

I am attaching a copy of Form SPL-07 along with other relevant documents. Please guide me on the further process, and I would be grateful for your kind assistance.

Thank you for your understanding and support.

Regards,

[Your Name]

[Your Contact Information]

[Your Signature]

• Step 2: Submit the Manual Appeal

Once the letter is drafted, submit it to the concerned GST officer along with the required documents, including the Form SPL-07 and any other supporting documents (e.g., DRC-07, waiver application details, etc.).

• Step 3: Follow up with the GST Department
• After submitting the manual appeal, follow up with the department to ensure that it has been acknowledged and processed.

4. Documentation Required for Appeal:

Make sure you attach the following documents with your manual appeal:

• Form SPL-07 (the rejection order).
• Copy of Form GST DRC-07 (if applicable).
• Any correspondence related to the waiver application.
• Any other supporting documents that might help your appeal.

Conclusion:

1. Yes, you can file an appeal against the rejection order (Form SPL-07) under Section 107, even if no appeal was filed for the original DRC-07 order.
2. If the online appeal option is unavailable, submit a manual appeal along with a letter to the GST department explaining the issue, and attach the relevant documents.
3. File within 3 months from the receipt of Form SPL-07.

***

[NUKALA KUMAR]

Whether pre deposit amount of 10% to be paid through DRC-03 for appeal filed manually against SPL-07 order??

[YAGAY andSUN]

Yes, the pre-deposit amount of 10% is required to be paid through DRC-03 while filing an appeal against an order issued under SPL-07 (Special Order). The pre-deposit requirement applies as per the provisions outlined in the CGST Act, which mandates that an appellant must pay a certain percentage of the disputed amount as a pre-deposit to file the appeal before the Appellate Authority or Appellate Tribunal.

This payment is made using DRC-03 to deposit the pre-deposit amount, which is required to be paid before the appeal can be accepted. After the payment, the appellant can proceed with filing the appeal manually, submitting the relevant details of the pre-deposit in the appeal process.

Key Points:

• Pre-deposit amount: 10% of the disputed amount (as per the applicable rules).

• Payment mode: The pre-deposit is paid using Form DRC-03.

• Filing the appeal: After the pre-deposit is made, the appeal can be filed manually with the Appellate Authority.

Ensure that the pre-deposit is made within the prescribed time frame to avoid any issues with the appeal process.

AI Summary

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.