FORM GST APL-01: How to File an Appeal Against GST Orders in India

FORM GST APL-01 is the prescribed form under Rule 108(1) of the CGST Rules, 2017, allowing any taxpayer or unregistered person aggrieved by a GST authority’s order to file an appeal with the First Appellate Authority within three months (extendable by one month on sufficient cause).

It captures details such as appellant information, order under dispute, grounds of appeal, statement of facts, and pre-deposit details (generally 10% of the disputed tax/cess), and is filed electronically on the GST portal with necessary documents and annexures.

Accurate filing of this form is critical to challenge demands, cancellations, or penalties under GST, and the process concludes with the issuance of FORM GST APL-02 after document verification.

Given its procedural complexities and strict timelines, seeking professional GST advice while filing FORM GST APL-01 is advisable to ensure compliance and strengthen the case during the appeal process.

Understanding FORM GST APL-01: Your Gateway to Appealing GST Orders

FORM GST APL-01 is a crucial document for any taxpayer or unregistered person aggrieved by a decision or order passed by an adjudicating authority under the Goods and Services Tax (GST) law in India. It serves as the official form to file an appeal to the First Appellate Authority. This article delves into the various aspects of FORM GST APL-01, providing comprehensive data to assist in understanding its purpose, filing process, required documents, timelines, and grounds for appeal.

What is FORM GST APL-01?

FORM GST APL-01 is the prescribed form under Rule 108(1) of the Central Goods and Services Tax (CGST) Rules, 2017, for filing an appeal to the Appellate Authority. It is the initial step for taxpayers seeking recourse against unfavorable decisions or orders issued by GST officers.

Who Can File FORM GST APL-01?

Any taxpayer (registered person) or an unregistered person who is aggrieved by a decision or order passed against them by an adjudicating authority can file an appeal using FORM GST APL-01. This includes orders related to:

• Demand of tax, interest, penalty, fees, or other charges.
• Rejection of applications for registration, amendment, or cancellation.
• Cancellation of registration.
• Confiscation of goods and conveyances and demand of tax, fine, and penalty.
• Orders passed under various sections of the CGST Act, such as Section 62 (assessment of non-filers of returns), Section 63 (assessment of unregistered persons), Section 64 (summary assessment), Section 73/74 (demand and recovery of tax), Section 76 (tax collected but not paid to Government), Section 122/125/127 (penalties), and Section 129 (detention, seizure, and release of goods and conveyances in transit).

Key Components of FORM GST APL-01

The form is designed to capture all essential information related to the appeal, including:

1. GSTIN/Temporary ID/UIN: Identification details of the appellant.
2. Legal Name of the Appellant: Full legal name of the entity or individual filing the appeal.
3. Trade Name (if any): Business name, if different from the legal name.
4. Address: Communication address of the appellant.
5. Order No. and Order Date: Reference to the original order being appealed against.
6. Designation and Address of the Officer Passing the Order: Details of the adjudicating authority.
7. Date of Communication of the Order: The date on which the impugned order was received by the appellant.
8. Name of the Authorised Representative: If an authorized person is filing the appeal on behalf of the appellant.
9. Details of the Case Under Dispute:
   • Brief issue of the case.
   • Description and classification of goods/services in dispute.
   • Period of dispute.
   • Amount under dispute (categorized into Central Tax, State/UT Tax, Integrated Tax, Cess, for Tax/Cess, Interest, Penalty, Fees, Other charges).
   • Market value of seized goods (if applicable).
10. Whether the appellant wishes to be heard in person: An option to request a personal hearing.
11. Statement of Facts: A concise narrative explaining the background of the case.
12. Grounds of Appeal: Detailed reasons for challenging the impugned order, citing specific legal provisions, facts, and arguments.
13. Prayer: The specific relief sought from the Appellate Authority (e.g., quashing the order, modifying the demand, granting a refund).
14. Amount of Demand Created, Admitted, and Disputed: A breakdown of the monetary aspects of the case.
15. Details of Payment of Admitted Amount and Pre-deposit: This is a critical section.
    • Admitted Amount: Details of the tax, interest, penalty, fees, and other charges admitted by the appellant.
    • Pre-deposit: As per Section 107(6) of the CGST Act, a minimum pre-deposit is required to be paid before filing an appeal. This is generally 10% of the disputed tax/cess amount, subject to a maximum of Rs. 25 Crore each in respect of CGST, SGST, or cess, or not exceeding Rs. 50 Crore in respect of IGST and Rs. 25 Crore in respect of cess. Lower percentages may be allowed if approved by competent authorities.
16. Whether appeal is being filed after the prescribed period: If yes, the period of delay and reasons for delay must be provided. The Appellate Authority may condone a delay of up to one month if sufficient cause is shown.
17. Verification: A solemn affirmation that the information provided is true and correct.

Filing Process for FORM GST APL-01

The filing of FORM GST APL-01 is primarily done electronically on the GST Portal (www.gst.gov.in). The general steps involve:

1. Login to GST Portal: Use valid credentials (User ID and Password).
2. Navigate to Appeals Section: Services > User Services > My Applications > Application Type as “Appeal to Appellate Authority.”
3. Initiate New Application: Click “NEW APPLICATION.”
4. Select Order Type and Enter Order Number: Choose the type of order being appealed (e.g., Demand Order, Registration Order) and enter the corresponding Order Number.
5. Auto-population of Details: The system will auto-populate some details based on the order number.
6. Upload Annexure to GST APL-01: Download the Annexure template, fill in the required details (Statement of Facts, Grounds of Appeal, Prayer), save it as a PDF, and upload it (maximum 5MB).
7. Enter Disputed Amount/Payment Details: Provide the breakup of the demand created, admitted, and disputed. Ensure the pre-deposit calculation is accurate.
8. Utilize Cash/ITC for Payment: The portal allows for payment of the admitted amount and pre-deposit using available cash or Input Tax Credit (ITC) ledger balances.
9. Upload Other Supporting Documents: Up to 4 supporting documents (PDF/JPEG, maximum 5MB each) can be uploaded. Any remaining documents can be submitted in hard copy.
10. Preview and File: Review the application carefully and proceed to file using Digital Signature Certificate (DSC) or Electronic Verification Code (EVC). DSC is mandatory for companies and LLPs.
11. Provisional Acknowledgement: Upon successful submission, a provisional acknowledgement will be issued immediately.
12. Submission of Certified Copy: A self-certified copy of the decision or order appealed against must be submitted to the Appellate Authority within seven days of filing the electronic appeal.
13. Final Acknowledgement (FORM GST APL-02): The appeal is treated as officially filed only when the final acknowledgement (FORM GST APL-02) with the appeal number is issued by the Appellate Authority after verification of the submitted documents. If the certified copy is not submitted within 7 days, the date of submission of such copy will be considered the date of filing of the appeal.

Time Limit for Filing Appeal

• General Limit: An appeal to the Appellate Authority must be filed within three months from the date on which the decision or order is communicated to the aggrieved person.
• Condonation of Delay: The Appellate Authority has the power to condone a further delay of up to one month if they are satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the prescribed three months.

Grounds for Appeal

The grounds for appeal should clearly articulate why the order passed by the adjudicating authority is incorrect, illegal, or improper. Common grounds for appeal can include:

• Legal/Procedural Irregularities: The order was passed without proper adherence to legal procedures, rules, or principles of natural justice (e.g., lack of proper notice, insufficient opportunity of being heard, violation of specific legal provisions).
• Factual Errors: The order is based on incorrect or misinterpreted facts, or relevant facts were overlooked.
• Misinterpretation of Law: The adjudicating authority misinterpreted or misapplied a provision of the CGST Act, SGST Act, or relevant rules.
• Incorrect Tax/Interest/Penalty Calculation: Errors in the calculation of demand, interest, or penalty.
• Arbitrary or Unreasonable Decision: The order passed is arbitrary, unreasonable, or disproportionate to the alleged contravention.
• Availability of New Evidence: If new evidence, which could not be produced during the original proceedings due to sufficient cause, is now available and relevant to the case.
• Jurisdictional Issues: The adjudicating authority lacked the proper jurisdiction to pass the order.

Note: The Appellate Authority generally does not allow new evidence to be produced unless specific circumstances (as defined in the rules) are met, such as refusal by the adjudicating authority to admit evidence that should have been admitted, or prevention by sufficient cause from producing evidence.

Important Considerations

Pre-deposit: The mandatory pre-deposit is a crucial pre-condition for the appeal to be considered valid.

Adjournment: The Appellate Authority may grant adjournments for hearing, typically limited to three times.

Order of Appellate Authority: The Appellate Authority can confirm, modify, or annul the decision/order appealed against. They cannot refer the case back to the adjudicating authority.

Withdrawal of Appeal: An appeal filed in FORM GST APL-01 can be withdrawn by filing an application for withdrawal (Rule 109C). This can be done at any time before the issuance of a show cause notice or order under Section 107(11), whichever is earlier. If a final acknowledgment (FORM GST APL-02) has been issued, withdrawal is subject to the Appellate Authority’s approval, which must be decided within seven days.

Communication of Order: The Appellate Authority communicates its order to both the appellant and the adjudicating authority.

Further Appeals: If dissatisfied with the Appellate Authority’s decision, an appeal can be filed with the Goods and Services Tax Appellate Tribunal (GSTAT) in FORM GST APL-05.

Understanding and accurately completing FORM GST APL-01 is critical for taxpayers seeking to challenge adverse GST orders. Given the complexities involved, it is highly advisable to seek professional guidance from a tax advisor or lawyer specializing in GST before filing an appeal.

FORM GST APL – 01

[See rule 108(1)]

Appeal to Appellate Authority

1. GSTIN/ Temporary ID/UIN–
2. Legal name of the appellant3. Trade name, if any –
3. Address –
4. Order no. – Order date –
5. Designation and address of the officer passing the order appealed against –
6. Date of communication of the order appealed against –
7. Name of the authorised representative –
8. Details of the case under dispute –
   (i) Brief issue of the case under dispute –
   (ii) Description and classification of goods/ services in dispute-
   (iii) Period of dispute-
   (iv) Amount under dispute:

(v) Market value of seized goods

10. Whether the appellant wishes to be heard in person –
    Yes / No
11. Statement of facts:-
12. Grounds of appeal:-
13. Prayer:-
14. Amount of demand created, admitted and disputed

15. Details of payment of admitted amount and pre-deposit:-

(a) Details of payment required

(b) Details of payment of admitted amount and pre-deposit (pre-deposit 10% of the disputed tax and cess but not exceeding Rs.25 crore each in respect of CGST, SGST or cess, or not exceeding Rs.50 crore in respect of IGST and Rs.25 crore in respect of cess)

(c) Interest, penalty, late fee and any other amount payable and paid

16. Whether appeal is being filed after the prescribed period – Yes / No
17. If ‘Yes’ in item 17 –
    (a) Period of delay –
    (b) Reasons for delay –
18. [Place of supply wise details of the integrated tax paid (admitted amount only) mentioned in the Table in sub-clause (a) of clause 15 (item (a)), if any

Verification

I, ____________, hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.

Place:

Signature

Name of the Applicant:

Date: