Received a demand order you disagree with? There is a strict window to appeal it, and it is shorter than most people assume.
We reply within 15 minutes during Mon–Sat, 10am–7pm.
Any registered person served with an adverse order — demand under Section 73 or 74, registration cancellation, rejected refund, or blocked input tax credit.
| Time limit to appeal | 3 months from the date of the order (condonable by a further 1 month on sufficient cause) |
|---|---|
| Pre-deposit — first appeal | 10% of the disputed tax amount |
| Pre-deposit — Appellate Tribunal | A further 20% of the remaining disputed tax |
| Appeal form | GST APL-01 before the Appellate Authority |
We read the order first and tell you honestly whether it is worth appealing. Some orders are correct and the cheaper path is to pay and move on.
The three-month clock runs from communication of the order, not from when you noticed it. This is the single most common way appeals are lost — on time bar, without the merits ever being heard.
10% of the disputed tax. Without it the appeal is not maintainable.
Grounds of appeal drafted against the specific findings in the order, not in general terms.
We appear before the Appellate Authority on your behalf.
If the outcome is still adverse, the next forum is the GST Appellate Tribunal, with a further pre-deposit.
Filing within days once we have the order. Disposal by the Appellate Authority commonly takes six to eighteen months.
A pending appeal with the pre-deposit paid generally stays recovery of the balance. Without the appeal, the department can proceed to recovery — including attaching your bank account.
Possibly, but not necessarily. The limitation runs from communication, and there is real argument about what constitutes communication where an order is uploaded without any alert. Bring it to us rather than assuming it is lost — but bring it immediately.
No. The 10% pre-deposit is a condition of maintainability, not an optional step. It is, however, refundable with interest if you win.
Often not, once you weigh the pre-deposit, professional fees and eighteen months of uncertainty against the amount. We will tell you when that is the case.