TaxTMI 
TaxTMI 
TaxTMI 
Appeal to the Appellate Authority [ Section 107 Read with Rule 108 & 109 ]
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....e 108 ] Mode of Filing an Appeal and Issuance of Provisional Acknowledgment [ Rule 108(1) ] * By Electronically - An appeal to the Appellate Authority under section 107(1) shall be filed electronically in Form GST APL-01, along with the relevant documents, and * a provisional acknowledgement shall be issued to the appellant 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 acknow....
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....amine the record of any proceedings in which an adjudicating authority has passed any decision or order under * This Act (CGST Act) * State Goods and Services Tax Act (SGST Act), or * Union Territory Goods and Services Tax Act (UTGST Act). * for the purpose of satisfying himself as to the legality or propriety of the said decision or order and may, * by order, direct any officer subordinate to him to apply to the Appellate Authority within six months from the date of communication of the said decision or order for the determination of such points arising out of the said decision or order as may be specified by the Commissioner in his order. Application to the Appellate Authority Mode of Filing application and Issuance of Pr....
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....eceived 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 Submission of Order Copy (Second Proviso): * If the self-certified copy is submitted after 7 days from the date of filing of FORM GST APL-03, the actual date of submission of self-certified copy becomes the date of filing of the appeal. For purpose of application authorized officer shall be treated as appellant [ section 107(3) ] The Appellate Authority shall treat the application filed by authorized officer as if such authorized officer is appellant and the provision....
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....ty-only Cases * From 01.10.2025 - in case of any order demanding penalty without involving demand of any tax, no appeal shall be filed against such order unless a sum equal to 10% of the said penalty has been paid by the appellant. [Amended vide Section 129 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 Ap....
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....r 74A. * The Appellate Authority shall, along with its order under section 107(11), issue a summary of the order in FORM GST APL-04 clearly indicating the final amount of demand confirmed. [ Rule 113(1) ] Requirement for Speaking Orders [ section 107(12) ] * The order of the Appellate Authority disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for such decision. Time Limit for Disposal of Appeals [ section 107(13) ] * Appellate authority has to hear and decide the appeal, wherever possible, within a period of 1 year from the date of filing. * Where the issuance of order is stayed by an order of a court or Tribunal, ....