<h1>GST Portal enables taxpayers to file appeal applications against waiver order rejections using Form APL 01</h1> The GST Portal has been enabled to allow taxpayers to file appeal applications against waiver order rejections. Taxpayers who previously filed waiver applications in Forms SPL 01/SPL 02 receive either acceptance orders (SPL 05) or rejection orders (SPL-07) from jurisdictional authorities. The portal now permits filing Appeal applications (APL 01) against SPL 07 rejection orders through the Services menu under 'Appeal to Appellate Authority' with 'Waiver Application Rejection Order' selected as the order type. The system does not allow withdrawal of appeal applications filed under the waiver scheme, requiring taxpayers to exercise caution. Alternatively, taxpayers can restore previously withdrawn appeal applications against original demand orders by filing an undertaking through the 'Orders' section in the 'Waiver Application' case folder. Technical support is available through the GST Helpdesk portal.