GST appeal procedure requires timely filing, mandatory pre-deposit, hearing rights, and a speaking order before final disposal. Appeals to the Appellate Authority under GST must ordinarily be filed within three months, in FORM GST APL-01, with provisional and final acknowledgment procedures governing the filing date. The appeal requires payment of admitted dues and a prescribed pre-deposit on the disputed tax, with separate pre-deposit rules for penalty-only orders and deemed stay of recovery on payment. The Appellate Authority must provide hearing, may allow limited adjournments and additional grounds, and must issue a speaking order within the statutory framework.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST appeal procedure requires timely filing, mandatory pre-deposit, hearing rights, and a speaking order before final disposal.
Appeals to the Appellate Authority under GST must ordinarily be filed within three months, in FORM GST APL-01, with provisional and final acknowledgment procedures governing the filing date. The appeal requires payment of admitted dues and a prescribed pre-deposit on the disputed tax, with separate pre-deposit rules for penalty-only orders and deemed stay of recovery on payment. The Appellate Authority must provide hearing, may allow limited adjournments and additional grounds, and must issue a speaking order within the statutory framework.
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