APPEAL BY THE TAXPAYER - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

4. APPEAL BY THE TAXPAYER 4.1. The taxpayer can file the appeal in FORM GST APL-01 along with the relevant documents within 3 months from the date of communication of the order of adjudicating authority [Section107 (1) of the CGST Act, 2017], which can be further extended by, one month, on sufficient cause being shown [Section 107 (4) of the CGST Act, 2017]. On filing of the appeal, a provisional acknowledgement shall be issued to the appellant. 4.2. The Ground of Appeal and the form of verification contained in FORM GST APL-01 shall be submitted electronically with digital signature certificate or through e-signature. 4.3. Certified copy of the decision or order shall be submitted within seven days of filing the appeal. The final acknowledgement indicating the appeal number shall be issued in FORM GST APL-02 by the Appellate Authority or the officer authorised by him. 4.4. The date of filing of the appeal shall be the date of issue of provisional acknowledgement where the certified copy of the decision/order is submitted within seven days and where the said copy is submitted after seven days, the date of filing of the appeal shall be the date of submission of such copy. 4.5. Besides the procedural part of appeal, the appellant (taxpayer) is required to pay entire amount of tax admitted with interest, fine and penalty [Section 107 (6)(a) of the CGST Act, 2017] and 10% of the remaining tax amount, subject to a maximum of Rs. 20 crores [Section 107 (6)(b) of the CGST Act, 2017], with exception of appeals under Section 129 of the CGST Act, 2017, where the amount required to be paid is 25%. These payments are known as pre-deposit. 4.6. The recovery proceedings against the balance amount stands stayed, after making the pre-deposit while filing of appeal [Section 107 (7) of the CGST Act, 2017]. 4.7. The principles of natural justice are of essential nature in all judicial proceedings and appeals are no different. Hence, it is incumbent upon the appellate authority to grant personal hearing to the taxpayer, irrespective of whether he is appellant or respondent [S.107 (8)], and it can be extended on sufficient grounds [Section 107 (8) of the CGST Act, 2017], subject to a maximum of 3 adjournments [Section 107 (9) of the CGST Act, 2017]. 4.8. If the grounds of appeal contain any omission, which was neither wilful nor unreasonable, such omissions can be allowed to be added during but before completion of this process [Section 107 (10) of the CGST Act, 2017]. 4.9. The appellate authority, wherever it is possible to do so, shall pass detailed and reasoned order in writing against the appeal [Section 107 (12) of the CGST Act, 2017], within one year of the appeal being filed [Section 107 (13) of the CGST Act, 2017], except for the instances where issuance of order is stayed by an order of a court or Tribunal, and the period of such stay shall be excluded in computing the period of one year.