GST Appeal in Balasore

Local jurisdiction

Registrar (RoC)

RoC Cuttack — 2nd Floor, Chalachitra Bhawan, OFDC, Buxi Bazaar, Cuttack – 753001

Jurisdictional HC

Orissa High Court

GSTIN prefix

21 (Odisha)

Professional Tax

Odisha levies Professional Tax (max ₹2,500/year). Applicable to companies employing salaried staff.

Business hubs

Somanathpur Industrial Estate, Balgopalpur, DRDO Test Range (Chandipur)

Balasore is a coastal north-Odisha hub for agri and marine trade, home to the DRDO Integrated Test Range (Chandipur) and growing IDCO industrial estates.

Also in: Cuttack

A GST appeal is the legal remedy for a taxpayer aggrieved by an adverse GST order. The first appeal is filed to the Appellate Authority (Commissioner-Appeals) in Form GST APL-01 within 3 months of the order, with a mandatory pre-deposit of 10% of the disputed tax (Section 107). A further delay of up to 1 month may be condoned for sufficient cause. If still aggrieved, a second appeal goes to the GST Appellate Tribunal (GSTAT) in Form GST APL-05. The appeal turns on well-drafted grounds of appeal, a clear statement of facts, and effective representation at the hearing.

3 Mo

Time limit to appealForm APL-01 must be filed within 3 months of the order — miss it and the order becomes final (condonation up to 1 further month only).

Understand It

What Is GST Appeal?

A quick, plain-language explanation before the details.

In simple terms

A GST appeal lets a taxpayer who disagrees with a GST order ask a higher authority to review and set it aside or modify it — starting with the Appellate Authority via Form APL-01.

Legally

Under Sections 107–112 of the CGST Act, 2017, a person aggrieved by an order of an adjudicating authority may appeal to the Appellate Authority (Section 107) within 3 months, and thereafter to the GST Appellate Tribunal (Sections 109–112), subject to prescribed pre-deposits.

Governing authority

The first appeal is decided by the Appellate Authority (Commissioner-Appeals); the second by the GST Appellate Tribunal (GSTAT). Both are filed on the GST portal at gst.gov.in.

Validity

An appeal must be filed within the limitation period — 3 months from the order for the first appeal (extendable by 1 month for sufficient cause). Beyond that, the order attains finality.

Service Intelligence

Quick Facts

Professional Fee

Custom quote

Governing Law

CGST Act 2017

Time Limit

3 months

Mode

100% Online

First Appeal Form

GST APL-01

Tribunal Form

GST APL-05

Pre-Deposit

10% of disputed tax

First Forum

Commissioner (Appeals)

Legal & Regulatory Framework

Act

CGST Act, 2017

Key Sections

107–112

Forms

APL-01 / APL-05

Authority

Commissioner (A) / GSTAT

Portal

gst.gov.in

Last Reviewed

17 Aug 2026

Before You Start

Is This Service Right for You?

Ideal for

Businesses served an adverse demand or assessment order
Taxpayers whose Input Tax Credit was wrongly disallowed
Businesses hit with a disproportionate penalty order
Taxpayers facing a GST registration cancellation order
Businesses assessed under best-judgment (Section 62/63)
Anyone disputing interest computed on an incorrect basis

You may need this if

You have received a GST order you believe is wrong
The 3-month appeal window is still open (or just closed)
You want to challenge the tax, interest or penalty demanded
Your ITC claim was rejected despite valid invoices
Your GSTIN was cancelled without due cause or procedure
You need professional grounds of appeal and representation

Not sure if you need this?

Talk to an Expert →

Why It Matters

Why File a GST Appeal?

An adverse GST order is not the end of the road. Here is why filing a well-prepared appeal matters.

01

Challenge a Wrong Demand

If the officer raised a demand exceeding your actual liability — through factual or legal errors in computing tax, turnover or rate classification — an appeal is your remedy to have it corrected.
02

Recover Wrongly Denied ITC

Input tax credit disallowed despite eligible purchases, valid invoices and supplier filing — including GSTR-2A/2B mismatch disputes — can be restored on appeal.
03

Contest Excessive Penalties

A penalty levied without adequate reason, disproportionate to the offence, or without following prescribed procedure can be reduced or set aside by the Appellate Authority.
04

Protect Your Right in Time

The 3-month clock starts from the date the order is communicated. Filing on time — with the correct pre-deposit — preserves your right to be heard.
05

Restore a Cancelled GSTIN

A registration cancelled without due cause or without following the prescribed procedure can be challenged under Section 107 in Form APL-01.
06

Present a Stronger Case

Grounds of appeal backed by facts, law, circulars and precedents — argued by an experienced representative — give your dispute the best hearing.

Transparent

Simple, Transparent Pricing

Custom quote for your case

Fees depend on your business type and scope. Get a clear, itemised quote upfront — no hidden professional charges, government fee billed at actuals.

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Eligibility

Who Can Apply?

Proprietors & individual taxpayers

Partnership firms & LLPs

Private Ltd, Public Ltd & OPCs

E-commerce operators & online sellers

Importers, exporters & inter-state suppliers

Any person aggrieved by a GST order

Eligibility checklist

A GST order passed by an adjudicating authority that adversely affects you
The appeal filed within 3 months of communication of the order (condonable by 1 month)
Pre-deposit of 10% of the disputed tax paid before the first appeal is admitted (Sec 107)
A certified/self-certified copy of the order being appealed
Grounds of appeal and a statement of facts setting out your case
An authorised signatory to verify and file Form APL-01 on the portal

End-to-End

Everything You Need. One Professional Team.

01

Free Case Analysis

Review the order, identify viable grounds and assess the pre-deposit exposure.

02

Grounds of Appeal

Draft detailed grounds referencing facts, law, CBIC circulars and precedents.

03

Statement of Facts

Prepare a clear, chronological statement of facts supporting your case.

04

Pre-Deposit Guidance

Guide challan generation for the 10% pre-deposit and correct account-head selection.

05

Form APL-01 Filing

File the first appeal on the GST portal with all annexures and the order copy.

06

GSTAT Filing (APL-05)

Where a second appeal is needed, prepare and file before the GST Appellate Tribunal.

07

Hearing Representation

Represent you at the personal hearing and file additional submissions if required.

08

Status Tracking

Track the appeal through each stage and keep you updated until the order.

No Ambiguity

What You’ll Receive

Free case eligibility analysis

Drafted grounds of appeal

Statement of facts

Form APL-01 / APL-05 filed with acknowledgement

Pre-deposit challan guidance

Representation before the authority

Appeal status tracking & updates

Post-filing support

Checklist

What Documents Are Required to File a GST Appeal?

Requirements are grouped by the order/case papers, the supporting grounds & evidence, and taxpayer authorisation. Keep clear scans (PDF/JPG) ready — everything is collected securely online.

Choose a document group

Order & Case Papers

The order being appealed

3 documents

Copy of the GST order (DRC-07 / assessment / cancellation order) being appealed
Show-cause notice and any earlier replies filed
Summary of the demand — tax, interest, fee and penalty in dispute

File within 3 months

Form APL-01 must be filed within 3 months of the date the order is communicated. A delay of up to 1 month may be condoned for sufficient cause — beyond that the order becomes final.

Pre-deposit is mandatory

The first appeal is not admitted until 10% of the disputed tax is pre-deposited (Section 107). We guide challan generation and the correct account head.

Order copy is essential

A copy of the order being appealed must be attached to APL-01. Keep the DRC-07 / assessment / cancellation order and its date of communication ready.

Grounds decide the outcome

The strength of the appeal rests on the grounds of appeal and the statement of facts. Our CA team drafts these referencing law, circulars and precedents.

Don’t have all the documents?

We’ll identify what your case needs →

Step by Step

How to File a GST Appeal (Step by Step)

The entire appeal is filed online through the official GST portal at gst.gov.in.

01

Free case analysis

We review the order, identify the grounds of appeal and assess the pre-deposit requirement.

02

Documents & pre-deposit

Collect the order copy and case papers, generate the challan for the 10% pre-deposit, and prepare the authorisation letter.

03

Draft grounds of appeal

The CA drafts detailed grounds of appeal and a statement of facts referencing facts, law and precedents.

04

File Form APL-01 on the portal

Form GST APL-01 is filed on gst.gov.in with all annexures. Acknowledgement in Form APL-02 is issued.

05

Personal hearing & submissions

We attend the hearing before the Appellate Authority and file additional written submissions if required.

06

Order — and escalation if needed

Track the appeal order. If still aggrieved, we file the second appeal before the GSTAT in Form APL-05.

How Long It Takes

GST Appeal Levels, Forms & Time Limits

Stage	Expected Time
First Appeal — Appellate Authority (Commissioner) · Form APL-01 · 10% pre-deposit (Sec 107)	Within 3 months of the order
Second Appeal — GST Appellate Tribunal (GSTAT) · Form APL-05 (Sec 112)	Within 3 months of the Appellate Authority order
High Court / Supreme Court — substantial question of law only	As per limitation law

The first appeal (APL-01) must be filed within 3 months of the order, extendable by up to 1 month for sufficient cause. A pre-deposit of 10% of the disputed tax is mandatory for admission under Section 107; the tribunal stage (Section 112) carries a further pre-deposit. Timelines for the GSTAT stage run from the date of the Appellate Authority order.

Compliance Calendar

Key Dates — At a Glance

Frequency	What Is Due
On Filing	Acknowledgement in Form APL-02 issued · Appeal number allotted · Pre-deposit reflected against the demand
During Hearing	Personal hearing before the Appellate Authority · Additional written submissions if sought · Respond to any further queries
On Order	Appeal order communicated · Demand confirmed, modified or set aside · Consequential refund / adjustment tracked
If Still Aggrieved	Second appeal to GSTAT in Form APL-05 · Further pre-deposit as applicable · Writ / High Court on question of law

Dates are indicative and may change with government notifications. Our team tracks every deadline so you never miss a filing.

Why Outsource

Doing It Yourself vs TaxClue

Doing It Yourself

Read the order and pinpoint the legally viable grounds yourself
Draft grounds of appeal and a statement of facts
Compute and pay the correct 10% pre-deposit challan
Complete Form APL-01 on the portal without errors
Assemble and attach every annexure correctly
Prepare for and attend the personal hearing alone
Risk dismissal on limitation or an inadequate pre-deposit

With TaxClue

CA reviews the order and identifies the strongest grounds
Grounds of appeal & statement of facts drafted for you
Pre-deposit challan and account head guided correctly
Form APL-01 prepared and reviewed before filing
All annexures assembled and filed on the portal
Experienced representation at the personal hearing
Escalation to GSTAT (APL-05) handled if required

Skip the guesswork.

Let an expert handle it →

Avoid Delays

Common Mistakes That Delay Your Application

Missing the 3-month limitation period and letting the order become final

Not paying — or under-paying — the mandatory 10% pre-deposit

Filing weak or generic grounds unsupported by facts and law

Omitting the statement of facts or key supporting documents

Selecting the wrong account head for the pre-deposit challan

Failing to attach the order copy or a required annexure to APL-01

Skipping or being unprepared for the personal hearing

Not escalating to the GSTAT in time after an adverse first appeal

TaxClue reviews your documents before filing to reduce avoidable errors.

Stay Compliant

What Happens After You File the Appeal?

On Filing

Acknowledgement in Form APL-02 issued
Appeal number allotted
Pre-deposit reflected against the demand

During Hearing

Personal hearing before the Appellate Authority
Additional written submissions if sought
Respond to any further queries

On Order

Appeal order communicated
Demand confirmed, modified or set aside
Consequential refund / adjustment tracked

If Still Aggrieved

Second appeal to GSTAT in Form APL-05
Further pre-deposit as applicable
Writ / High Court on question of law

Risk Assessment

Penalties & Consequences

What is at stake if you do not comply

Missing the 3-month appeal deadline makes the GST order final
A mandatory 10% pre-deposit of the disputed tax is needed before the first appeal is admitted
A further 20% pre-deposit is required to appeal to the GST Appellate Tribunal (Sec 112)
Weak or generic grounds unsupported by facts and law get the appeal dismissed
Beyond the 1-month condonation window the Appellate Authority cannot admit the appeal

Latest Updates

Regulatory Updates 2025–26

2025: A first appeal is filed to the Appellate Authority in Form APL-01 within 3 months, with a 10% pre-deposit of the disputed tax (Section 107).
2025: The GST Appellate Tribunal (GSTAT) is being operationalised; appeals to it require a further pre-deposit under Section 112.

The Difference

Why Businesses Choose TaxClue

01

CA / CS Team

Qualified Chartered Accountants with deep GST litigation experience and tribunal representation.

02

Deadline Protected

The 3-month clock starts from the order — we move fast to preserve your right to appeal.

03

Strong Grounds Drafted

Grounds of appeal backed by case law, CBIC circulars and advance rulings relevant to your dispute.

04

100% Online

Documents over WhatsApp / email, portal filing, status updates — no office visits.

05

End-to-End Representation

From grounds drafting to the personal hearing and, if needed, escalation to the GSTAT.

06

Transparent Fees

A fixed fee quoted upfront — no surprise billing at any stage of the appeal.

Data Care

Your Documents Deserve Professional Care

Documents handled by professionals under confidentiality
Access limited to the team working on your file
Communication over secure digital channels
Documents retained only as long as needed for the appeal

Answers

Frequently Asked Questions

How do I file an appeal against a GST order?

Log in to the GST portal (gst.gov.in) → Services → User Services → My Applications → Appeal to Appellate Authority → fill Form GST APL-01. Attach the order copy, grounds of appeal, statement of facts and the pre-deposit challan, then submit with DSC or EVC. An acknowledgement in Form APL-02 is issued.

What is the time limit for filing a GST appeal?

The first appeal in Form GST APL-01 must be filed within 3 months from the date the GST order is communicated. A further condonation of up to 1 month may be granted by the Appellate Authority for sufficient cause. Beyond that, the order becomes final.

What is the pre-deposit for a GST appeal?

Under Section 107 of the CGST Act, a pre-deposit of 10% of the disputed tax must be paid before the first appeal is admitted (in addition to the full amount you have admitted). Without the pre-deposit, the Appellate Authority will not admit the appeal.

Which form is used for a GST appeal?

The first appeal to the Appellate Authority is filed in Form GST APL-01. The second appeal to the GST Appellate Tribunal (GSTAT) is filed in Form GST APL-05. The acknowledgement for the first appeal is issued in Form APL-02.

What is the GST Appellate Tribunal (GSTAT)?

GSTAT is the second appellate forum under the GST framework, constituted under Section 109 of the CGST Act. If you are aggrieved by the Appellate Authority’s order, you can file a second appeal to the GSTAT in Form GST APL-05, subject to the applicable pre-deposit.

Can I appeal against a GST registration cancellation order?

Yes. If your GST registration has been cancelled by an officer, you can file an appeal under Section 107 in Form GST APL-01 before the Appellate Authority within 3 months of the cancellation order — separate from the revocation route.

What are common grounds for a GST appeal?

Typical grounds include an excess or incorrect tax demand, wrongful denial of input tax credit (including GSTR-2A/2B mismatch disputes), disproportionate or improperly levied penalties, interest computed on an incorrect basis, best-judgment assessments on wrong assumptions, and registration cancelled without due procedure.

What is the statement of facts in a GST appeal?

The statement of facts is a clear, chronological account of what happened — the notices, replies, order and the dispute — that accompanies the grounds of appeal. Together with the grounds, it frames the case the Appellate Authority will consider.

Will there be a personal hearing?

Yes, the Appellate Authority ordinarily grants an opportunity of personal hearing before deciding the appeal. Our team represents you at the hearing and files additional written submissions where required.

What happens if my first appeal is rejected?

If you remain aggrieved after the Appellate Authority’s order, you can file a second appeal to the GST Appellate Tribunal (GSTAT) in Form GST APL-05, subject to the applicable pre-deposit and time limit. On a substantial question of law, a further appeal may lie to the High Court and Supreme Court.

Can a delay in filing the appeal be condoned?

The Appellate Authority may condone a delay of up to 1 month beyond the 3-month limit if you show sufficient cause for the delay. Beyond that additional month, the Appellate Authority generally cannot admit the appeal, so acting promptly is important.

Do I need a CA to file a GST appeal?

It is not legally mandatory, but a GST order dispute turns on the grounds of appeal, the statement of facts and effective representation at the hearing. A CA/CS experienced in GST litigation drafts stronger grounds and handles the pre-deposit, filing and hearing for you.

How do I file a GST appeal and what is the pre-deposit?

The first appeal is filed to the Appellate Authority in Form GST APL-01 within 3 months of the order, with a mandatory pre-deposit of 10% of the disputed tax under Section 107. You attach the order copy, grounds of appeal, statement of facts and the pre-deposit challan, and submit with DSC or EVC. An acknowledgement is issued in Form APL-02.

What is the pre-deposit for a second appeal to the GST Appellate Tribunal?

A second appeal is filed to the GST Appellate Tribunal (GSTAT) in Form GST APL-05 under Section 112. It carries a further pre-deposit of 20% of the disputed tax (over and above the 10% already paid at the first stage), subject to the statutory cap. This is in addition to the amount you have already admitted.

What is the difference between Section 107 and Section 112 appeals?

Section 107 governs the first appeal to the Appellate Authority (Commissioner-Appeals) in Form APL-01, filed within 3 months with a 10% pre-deposit. Section 112 governs the second appeal to the GST Appellate Tribunal (GSTAT) in Form APL-05, with an additional 20% pre-deposit. Beyond the Tribunal, appeals lie to the High Court and Supreme Court only on a substantial question of law.

Can I appeal against a GST demand order under Section 73 or 74?

Yes. A demand order raised under Section 73 (non-fraud cases) or Section 74 (fraud/suppression cases) and served in Form DRC-07 is an appealable order. You file the first appeal in Form GST APL-01 within 3 months, with the 10% pre-deposit of the disputed tax, challenging the demand on facts and law.

Can the delay in filing a GST appeal be condoned beyond the limit?

The Appellate Authority may condone a delay of up to 1 month beyond the 3-month limit under Section 107, if you show sufficient cause. Beyond that additional month, the Authority generally cannot admit the appeal, so acting promptly and preserving the limitation is critical.

Verify Everything

Official Sources & Legal References

Every regulatory figure on this page — time limits, pre-deposit percentages, forms and sections — is drawn from primary law and official government sources. Verify them directly:

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