If a GST officer confirms a demand you believe is wrong, you are not out of options. The GST law gives you a structured right of appeal — but it runs on strict deadlines and a mandatory pre-deposit. This guide explains the appeal hierarchy, the forms and timelines, how much you must deposit, and what actually decides a case.
- The first appeal is filed in Form APL-01 within 3 months of the order.
- You must pay the admitted tax in full plus a 10% pre-deposit of the disputed tax.
- Appeals are won on documentary evidence, not oral argument.
- A late appeal can be rejected outright, so the deadline is critical.
The GST appeal hierarchy
| Level | Form | Time limit | Pre-deposit |
|---|---|---|---|
| Appellate Authority | APL-01 | 3 months from order | 10% of disputed tax |
| Appellate Tribunal (GSTAT) | APL-05 | 3 months from order | Additional 10% |
| High Court | Writ / appeal | As prescribed | As directed |
The first appeal
An appeal against an order is filed with the Appellate Authority in Form APL-01, generally within three months of the order (extendable by one month for sufficient cause). You must pay the admitted tax in full, plus a pre-deposit of 10% of the disputed tax, to have the appeal admitted. Without the pre-deposit, the appeal is not entertained.
What decides your case
- The strength of your documentary evidence — invoices, reconciliations, contracts, ledgers.
- A clearly drafted statement of facts and grounds of appeal.
- Meeting every deadline; a late appeal can be rejected outright.
- Consistency between your reply to the original notice and your appeal grounds.
“An appeal is won on paper. The record you file, not the argument you make on the day, usually decides it.”
Frequently asked questions
Can I appeal without paying anything?
No. You must pay the admitted tax in full plus a 10% pre-deposit of the disputed amount for the appeal to be admitted at the first level.
What if I miss the three-month deadline?
The Appellate Authority can condone a delay of up to one further month for sufficient cause. Beyond that, the appeal is generally time-barred.
Does filing an appeal stay the demand?
Once the pre-deposit is paid and the appeal is admitted, recovery of the balance disputed amount is generally stayed until the appeal is decided.
GST litigation rewards preparation. Our GST litigation experts assess your order, draft the appeal and represent you through the process. See the full range of GST services.
