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

AI Summary

Appeal against rejection order enables filing within prescribed time even if online portal fails; manual filing and pre-deposit required.
A registered person can file an appeal under the appellate provisions against a rejection communicated by Form SPL-07 even if no appeal was filed against the original DRC-07 order; the appeal must be filed within the prescribed three month period from receipt of Form SPL-07. If the common portal does not offer the option to file, the taxpayer should submit a letter to the jurisdictional officer seeking permission to file manually, attach Form SPL-07 and related documents, and ensure payment of the required pre deposit through the prescribed deposit form before the appeal is accepted.