Expert First Appeal before GST Appellate Authority against Demand Orders (DRC-07), Assessment Orders, Refund Rejection, Registration Cancellation & Penalty Orders — Pre-Deposit Computation, Appeal Drafting & Hearing Representation.
Received an adverse GST order? Don't accept it — challenge it. Under Section 107 of the CGST Act, you have the right to appeal any adjudicating authority's order within 3 months. CA Alok Kumar's team — FCA, LLM, Registered GST Practitioner with 22+ years experience — drafts strong appeal memorandums, computes pre-deposit, files APL-01 on the GST portal, and represents you at hearings.
Your first legal remedy against any unfair or incorrect GST order — before it escalates to the Tribunal.
A GST First Appeal is filed in Form GST APL-01 before the Appellate Authority (Commissioner Appeals / Additional Commissioner Appeals) under Section 107(1) of the CGST Act, 2017 read with Rule 108 of CGST Rules. It is the first level of challenge against any order passed by an adjudicating authority.
The appeal must be filed electronically on gst.gov.in within 3 months from the date of communication of the order. The Appellate Authority can condone delay up to 1 additional month. The order on appeal must be passed within 1 year of filing.
A well-drafted first appeal is crucial because it shapes the foundation for any future GSTAT appeal, can result in complete relief if strong grounds are presented, and triggers automatic stay of disputed demand upon pre-deposit payment.
DRC-07 — Demand orders under Section 73 (non-fraud) / Section 74 (fraud)
Assessment Orders — Best judgment (Sec 62), Provisional (Sec 63), Summary (Sec 64)
Refund Rejection — Orders rejecting GST refund claims (Sec 54)
Registration Cancellation — Order cancelling GSTIN (Sec 29)
Detention / Seizure — Orders under Section 129/130 on goods in transit
ITC Reversal — Orders reversing wrongly availed Input Tax Credit
Penalty Orders — Interest and penalty demands
Any decision/order by any adjudicating authority under CGST/SGST Act
Section 128A Amnesty Alert: If your demand order is under Section 73 for FY 2017-18, 2018-19 or 2019-20, you may be eligible for complete waiver of interest and penalty under the GST Amnesty Scheme (Sec 128A). You must pay 100% tax by 31 March 2025 and withdraw any pending APL-01. CA Alok Kumar can assess your eligibility and handle both — appeal filing or waiver application (SPL-01/02).
| Parameter | Taxpayer Appeal — Section 107(1) | Department Appeal — Section 107(2) |
|---|---|---|
| Form | GST APL-01 | GST APL-03 |
| Time Limit | 3 months from communication | 6 months from communication |
| Condonation | +1 month (sufficient cause) | +1 month |
| Pre-Deposit — Admitted | 100% of admitted tax, interest, fine, fee & penalty | No pre-deposit |
| Pre-Deposit — Disputed | 10% of remaining disputed tax | N/A |
| Cap | ₹20 Cr each for CGST & SGST | N/A |
| Penalty-Only Cases | 10% of penalty (from 1 Apr 2025) | N/A |
| Detention (Sec 129) | 25% of penalty amount | N/A |
| Payment Mode | Cash Ledger OR Credit Ledger (ITC) | N/A |
| Automatic Stay | Yes — disputed demand recovery stayed | N/A |
| Order Timeline | Within 1 year from filing (excluding court stay periods) | |
The 3-month clock starts from the date the order is communicated to you (not the date of the order itself). If you miss this window, the Appellate Authority can only condone delay up to 1 additional month — beyond that, your right to first appeal is lost forever. You would then have to approach the High Court directly under Article 226, which is significantly more expensive and uncertain.
Thorough review of the order — identifying legal infirmities, factual errors, and jurisdictional issues.
Professional drafting with numbered grounds, statement of facts, legal arguments, and case law citations.
Complete electronic filing — order selection, amount entry, pre-deposit, document upload, DSC/EVC submission.
Personal hearing before Appellate Authority — oral arguments, written submissions, additional evidence, rejoinders.
Withdrawal via Form APL-01/03W for Section 128A amnesty scheme eligibility or strategic settlement.
If first appeal dismissed, we file second appeal before GSTAT — including additional 10% pre-deposit.
Login to gst.gov.in → Services → User Services → My Applications → Select "Appeal to Appellate Authority" → Click "New Application".
Select order type (Demand/Refund/Registration). Enter order number. System auto-populates from DRC-07. Select dispute category. Enter date of communication & dispute period.
Enter admitted & disputed amounts for CGST, SGST, IGST & Cess separately. For multiple FYs, enter per-year breakup. System auto-calculates 10% pre-deposit. Cap: ₹20 Cr per component.
Download Annexure template → Fill Statement of Facts, Grounds of Appeal, Prayer/Relief → Save as PDF → Upload on portal. Attach supporting documents (SCN, OIO, case laws, invoices).
Pay 10% of disputed tax from Electronic Cash Ledger or ITC (Credit Ledger). Portal auto-deducts. For penalty-only or Sec 129 cases, amount is computed differently.
Preview → File with DSC or EVC. Provisional acknowledgement issued immediately. APL-02 with appeal number follows. If order not on portal, submit self-certified copy within 7 days.
Filing Date Rules: If the order is on the portal → APL-02 issued immediately → filing date = provisional acknowledgement date. If order NOT on portal → submit self-certified copy within 7 days → filing date = provisional acknowledgement date. If copy submitted after 7 days → filing date = document submission date. Appeal treated as filed only when APL-02 is issued.
Enter demand details to compute exact pre-deposit for first appeal.
Find your exact filing deadline based on order communication date.
Provisional acknowledgement issued immediately. If order is on portal, APL-02 with appeal number also issued instantly. Email & SMS sent to taxpayer and Appellate Authority.
Upon filing + pre-deposit, the disputed demand is flagged "non-recoverable" on the GST portal. Recovery proceedings on disputed portion are automatically stayed.
Appellate Authority issues hearing notice. Opportunity to present case — personal hearing, written submissions, additional evidence (Rule 112). Multiple hearings may be scheduled.
Order within 1 year of filing. Can confirm, modify, annul original order, or remand back. Summary issued in APL-04. If relief granted, excess pre-deposit refunded.
File second appeal before GSTAT within 3 months (APL-05) with additional 10% pre-deposit. Or consider rectification (Sec 161), review (Sec 108), or High Court writ (Art 226).
Can withdraw appeal anytime before SCN/order under Sec 107(11) via Form APL-01/03W. Useful for availing Sec 128A waiver or settling with department.
Fellow CA, LLM from NLU Delhi, Registered GST Practitioner — rare triple expertise for building the strongest appeal grounds with legal precision.
Proven track record in CESTAT, CIT(A), ITAT, and GSTAT. Deep experience in faceless assessments, GST intelligence investigations, and appellate proceedings.
S.K. Mehta & Co. (Estd. 1970) — dedicated GST litigation wing with CAs, lawyers, and compliance officers for drafting, filing, and representation.
Institutional empanelments reflect highest quality standards. Our appeal memorandums meet government audit and regulatory rigour.
We analyse merit, compute cost-benefit, and advise: file appeal vs. Sec 128A waiver vs. pay & close. Not every order needs an appeal — we tell you honestly.
If first appeal dismissed, same team handles GSTAT second appeal — same case understanding, no re-briefing needed. GSTAT Services →
Every day you wait reduces your appeal window. CA Alok Kumar's team can analyse your order, compute pre-deposit, draft strong grounds, file APL-01, and represent you — all within days.
