GST Appeal Against Demand Order – First Appeal & GSTAT

A GST demand order is not the end of the matter. You can challenge it before the Appellate Authority, and after that before the GST Appellate Tribunal (GSTAT). The time limits are strict, and a pre-deposit must be paid before the appeal is admitted. We draft and file appeals and argue them.

Appeals we handle

• First appeal before the Appellate Authority under Section 107 (Form APL-01)
• Second appeal before the GST Appellate Tribunal under Section 112 (Form APL-05)
• Stay of recovery once the pre-deposit is paid
• Rectification of orders with apparent errors under Section 161
• Writ support alongside counsel where the order is without jurisdiction or time-barred

Key time limits and pre-deposit

• First appeal: within 3 months of the order being communicated, extendable by 1 month for sufficient cause. Pre-deposit: the admitted amount plus 10% of the disputed tax.
• GSTAT appeal: within 3 months of the appellate order. Pre-deposit: a further 10% of the tax still in dispute.
• Once the pre-deposit is paid, recovery of the balance is stayed until the appeal is decided.

How we work

1. Review the order, the notice and your reply to find the grounds: limitation, jurisdiction, natural justice, and the merits.
2. Work out the pre-deposit and arrange payment through DRC-03 / the appeal form.
3. Draft the grounds of appeal and statement of facts, with documents and case law.
4. File on the portal and represent you at the hearing.

Frequently asked questions

Is the pre-deposit refunded if I win?

Yes. If the appeal succeeds, the pre-deposit is refundable with interest.

I missed the 3-month deadline. Is anything possible?

The Appellate Authority can condone a delay of up to one further month. Beyond that the options are narrow, so contact us at once.

This page gives general information and is not legal advice. Figures reflect the CGST Act as amended; the pre-deposit is subject to statutory caps.