TaxTMI 
TaxTMI 
Appeal to the Appellate Authority [ Section 107 Read with Rule 108 & 109 ]
X X X X Extracts X X X X
X X X X Extracts X X X X
....lant immediately. • By Manually - An appeal to the Appellate Authority may be filed manually in Form GST APL-01, along with the relevant documents, only if- • (i) the Commissioner has so notified, or • (ii) the same cannot be filed electronically due to non-availability of the decision or order to be appealed against on the common portal, and • in such case, a provisional acknowledgement shall be issued to the appellant immediately. Authentication and Signing of Appeal [ Rule 108(2) ] • The grounds of appeal and verification form in Form GST APL-01 must be signed as per the manner specified in Rule 26 (which prescribes digital signature or electronic verification code methods). Issuance of Final Acknowledgment and Determination of Filing Date [ Rule 108(3) ] • If the order appealed against is uploaded on the common portal, a final acknowledgment (Form GST APL-02) with an appeal number is issued by the Appellate Authority. (i.e. The date of the provisional acknowledgment = date of filing of the appeal.) • If the order is not uploaded on the common portal, the appellan....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... in such case, a provisional acknowledgement shall be issued to the appellant immediately. Issuance of Final Acknowledgment and Determination of Filing Date [ Rule 109(2) ] • Final Acknowledgment (Electronic Upload Cases): • If the decision/order being appealed is available on the common portal, the Appellate Authority (or authorized officer) issues a final acknowledgment in FORM GST APL-02. • This acknowledgment includes the appeal number, confirming formal acceptance. • The date of issue of the provisional acknowledgment (from rule 109(1)) is considered the official filing date of the appeal. • When Order Not Uploaded on Portal (First Proviso): • If the order is not uploaded on the GST portal, the appellant must submit a self-certified copy of the decision/order within 7 days from filing FORM GST APL-03. • Once received and verified, a final acknowledgment (APL-02) is issued by the Appellate Authority (or authorized officer). • the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal. • Delayed Submiss....
X X X X Extracts X X X X
X X X X Extracts X X X X
....;of the Finance Act, 2025] • Upto 30.09.2025 - No appeal shall be filed against an order under section 129(3), unless a sum equal to 25%. of the penalty has been paid by the appellant. Deemed Stay on balance amount [ section 107(7) ] • On payment of above amount, the recovery proceedings for balance amount are deemed to be stayed. Opportunity of being heard subject to maximum of 3 Adjournments [ section 107(8) and (9) ] • The Appellate Authority shall give an opportunity to the appellant of being heard. • Maximum 3 adjournments shall be granted to a party on showing reasonable cause that is to be recorded in writing. Additional Grounds may be entertained [ section 107(10) ] Appellate authority may allow any additional grounds not specified in the grounds of appeal on being satisfied that the omission was not willful or unreasonable. Powers of the Appellate Authority and Limits [ section 107(11) Read with Rule 113(1) ] • An order enhancing any fee or penalty or fine in lieu of confiscation or confiscating goods of greater v....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rs of Revisional Authority) or Section 113 (Orders of Appellate Tribunal) or Section 117 (Appeal to High Court). Relevant Important Circular & Notification • Provides Period of limitation for filing of an appeal before the Appellate Tribunal is "3 months of the date of Order to be appealed" whereby "6 months of the order to be passed" whichsoever is later of following dates • (i) date of communication of order; or • (ii) the date on which the President or the State President, as the case may be, of the Appellate Tribunal after its constitution under section 109, enters office. [Order No. 09/2019] • Guidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation. [ Circular No. 224/18/2024 GST Dated 11th July 2024 ] • The functions as the proper officers in relation to the various sections of the of the said Act or the rules. [ Circular No.1/1/2017 Dated 26th June, 2017 ] • Amnesty Scheme for filing of Appeal under GST [ Notification No. 53/2023 - Central Tax dated 02.10.20....