GST Appeals

Expert Legal Representation for GST Orders

GST Appeal Filing

Received an unfavorable GST order? Our CA experts help you fight back legally and win.

10,000+ appeals filed90% success rate45 days avg. resolution
GST APPEAL

Types of Appeals

3 months
When a GST officer (Adjudicating Authority) passes an order against you — such as a tax demand, ITC rejection, or penalty — you can file a First Appeal against that order. This appeal is filed in Form GST APL-01. It must be filed within 3 months from the date of the order. The appeal is heard by the Appellate Authority (Commissioner or Joint Commissioner level). Important: If the demand amount exceeds ₹10 Crore, a 10% pre-deposit is required before filing the appeal. Our experts draft APL-01, prepare all grounds of appeal, and represent you at the hearing.
3 months
If the First Appeal also goes against you, you can file a Second Appeal before the GST Appellate Tribunal. This is the Central or State GST Appellate Tribunal (newly constituted in 2024). The Second Appeal must also be filed within 3 months of the order. At this level, legal arguments become more technical — both CA and Advocate support are usually needed. Pre-deposit: 20% of the demand must be deposited. We prepare your full Second Appeal strategy and represent you before the Tribunal.
As applicable
When there is a constitutional question or the Tribunal's order also appears wrong, a Writ Petition or Appeal can be filed in the High Court. Common situations: - A GST provision appears unconstitutional - The Tribunal did not follow principles of natural justice - There is serious disagreement on interpretation of the law At High Court level we work with Senior Advocates. Supreme Court appeal — if the High Court order is also against you and the issue is substantial. Note: High Court / Supreme Court appeals are quoted case-by-case on consultation.
ELIGIBILITY

Who Should File

Wrong tax demand notice received

If the GST Department has sent you a tax demand notice but you believe that:
- You paid the correct tax

- Input Tax Credit (ITC) was taken correctly

- Turnover was calculated incorrectly

- Demand arose in a nil-return period

In all these cases you have the right to appeal. You must respond within 3 months of receiving the notice.

Our CA experts first analyse your entire case and then prepare the strongest grounds of appeal.

ITC wrongly denied

Input Tax Credit (ITC) is your legal right. The Department often denies ITC for reasons such as:
- Supplier did not file GSTR-1

- Mismatch shown in GSTR-2B

- Technical error in documents

- Wrong HSN code used

But ITC rejection is not always correct. If you genuinely claimed ITC on an eligible purchase and all documents are valid, you have a strong chance of winning on appeal.

We have successfully represented clients in 5,000+ ITC rejection cases.

GST registration cancelled unfairly

If your GSTIN was cancelled without proper notice or proper reason, it is a serious problem for your business.

Common reasons for wrongful cancellation:
- Non-filing of returns (even when returns were filed but not reflected)

- Address verification issues

- Error in processing voluntary cancellation

- Suo-moto cancellation by officer

After cancellation you cannot issue invoices or claim ITC. A timely appeal is essential.

We help with both revocation and appeal.

Penalty imposed without justification

The GST Act contains penalty provisions, but not every penalty is justified. You can appeal if:

- Penalty was imposed for a bona fide mistake
- The officer did not follow natural justice principles

- The show-cause notice was defective

- The amount is disproportionate to the alleged offence

Sections 122 to 138 cover penalties — but misuse also occurs.

Our experts carefully analyse penalty orders and prepare the strongest defence.

HOW IT WORKS

Process

1

Document Review

Day 1-2

Complete case and order review by experts.

2

Grounds of Appeal Drafted

Day 3-5

Legally robust grounds prepared in detail.

3

APL-01 Filed on GST Portal

Day 6-7

Appeal filed with supporting annexures.

4

Acknowledgment & Hearing Date

Day 8-30

Case admitted and hearing timeline initiated.

5

Representation at Hearing

As scheduled

Professional representation before authority.

6

Order Received

Day 30-90

Final order obtained and next steps advised.

CHECKLIST

Documents Required

Mandatory

  • Original GST Order/Notice (PDF)
  • GSTIN certificate
  • Tax invoices in dispute
  • Payment challans (if any paid)

Supporting

  • CA Certificate (if applicable)
  • Bank statements
  • Correspondence with department
  • ITC ledger extract
INVESTMENT

Pricing

Most Popular

Professional GST Appeal Package

₹4,999 onwards

Per Appeal | GST Extra

What you get in the package:

  • Case analysis and merit evaluation
  • Grounds of Appeal drafting
  • APL-01 filing on GST Portal
  • Supporting documents preparation
  • Representation at one hearing
  • Written submissions drafting
  • Updates at every stage
  • Post-order guidance
10,000+ Cases
Fast Turnaround
100% Confidential

Or WhatsApp: 9129966008

Additional hearings will be charged separately. Free consultation included.

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