To challenge an Indian GST order denying input tax credit (ITC), file a first appeal in FORM GST APL-01 with the Appellate Authority. The GST portal FAQ describes the ordinary deadline as three months from communication of the order, a minimum pre-deposit of 10% of the disputed tax, and an electronic filing route through the portal. Filing is not complete merely because an initial online submission has gone through: under the stated procedure, the order and supporting documents must be furnished within seven days, and the appeal is treated as filed when the final APL-02 acknowledgment with an appeal number is issued.
Use the order’s communication date, the precise ITC denial grounds, and the current rules and portal instructions for your case. The deadline, amounts payable, required documents, and available grounds depend on the order and taxpayer facts; this guide explains the general first-appeal process, not the merits of an individual dispute.
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First confirm that a first appeal is the right procedure
This guide concerns an ordinary first appeal to the Appellate Authority against an adjudicating authority’s GST demand order involving ITC. The GST portal’s appeal FAQ describes the route for an aggrieved taxpayer or unregistered person to appeal an order. Before preparing APL-01, identify the exact order being challenged and verify that it is the appealable demand order you intend to contest.
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The GST portal FAQ and CBIC appeal rules describe general procedural requirements. They do not determine the applicable limitation provision for every possible order, amendment, or case. Check the current governing law, notifications, jurisdiction-specific procedure, and the portal status for the particular matter before filing.
Calculate the deadline from communication of the order
The GST portal FAQ states that an aggrieved person may appeal within three months from the date the order is communicated. It also says the Appellate Authority may condone a delay of up to a further month where sufficient cause prevented presentation within the ordinary period. This is a limited extension, not an open-ended right to file late, and a condonation request does not guarantee that the appeal will be admitted.
| Timing issue | What the general guidance says | Practical action |
|---|---|---|
| Ordinary first-appeal period | Three months from communication of the order, according to the GST portal FAQ. | Preserve evidence of the date and mode of communication and confirm how the current governing provision applies to your order. |
| Possible condonation | Up to one further month may be condoned for sufficient cause, according to the FAQ. | If late, state the delay period and specific reasons in the appeal; do not assume that the request will be accepted. |
| Order and supporting documents | Under the stated CBIC appeal-rules procedure, these are to be submitted within seven days of the initial submission. | Track this separate seven-day step and retain proof of each submission. |
| When the appeal is treated as filed | The filing date depends on whether the documents are supplied within seven days; final filing status is confirmed by APL-02 with an appeal number. | Do not treat the initial portal acknowledgment as the final appeal acknowledgment. |
These periods address different steps. The three-month period concerns presentation of the appeal after communication of the order; the seven-day period concerns the prescribed documents after the portal submission. Keep a dated record of both. If there is uncertainty about the communication date, calculate from the earliest defensible date while checking the applicable rule rather than relying on an assumed date.
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Appeal grounds should respond to the findings in the demand order, not just state that the credit is valid. Separate the disputed issues by tax period and explain which conclusion or amount you challenge. The denial may turn on the factual record, credit documentation, reconciliation, supplier or transaction information, a statutory condition, or another reason stated by the authority. These are possible issue categories to investigate, not grounds that automatically apply to every appeal.
- Match each finding to the notice and response. Note the allegation, the authority’s conclusion, what you submitted in reply, and whether the order addresses that material.
- Break out separate issues and periods. If the order gives more than one reason for denial or covers more than one period, identify each separately so the appeal does not blur distinct disputes.
- Link each proposed ground to evidence. For every finding you challenge, identify the record that supports your position or addresses the authority’s stated factual concern.
- Check amounts against the order. Reconcile your issue-by-issue schedule to the demand and separate admitted amounts from disputed amounts before entering the form.
Do not copy generic appeal grounds into APL-01 as if they were established in your case. The proper grounds depend on the wording of the order, the underlying record, and the rules applicable to the periods in dispute. Where the legal effect of a finding or the sufficiency of evidence is unclear, obtain advice based on the actual case file.
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Assemble documents around the disputed finding
There is no single evidence bundle that is mandatory or persuasive in every ITC dispute. The APL-01 form and CBIC’s ITC rules identify relevant form particulars and types of documents, but the evidence should address the specific reason for denial. CBIC’s ITC rules identify supplier invoices, debit notes, bills of entry, and specified Input Service Distributor documents among the document types that may form the basis for credit, subject to applicable particulars and conditions.
Use this as an organizing checklist, not a claim that every item must accompany every appeal:
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- Order and case history: the demand or adjudication order, show-cause notice, relied-upon material where applicable, your reply, and prior submissions.
- Communication and authority details: order number and date, issuing authority, relevant tax periods, and proof or record of when and how the order was communicated.
- Credit documentation: the invoices, debit notes, bills of entry, specified Input Service Distributor documents, or other records relevant to the credit and the allegation.
- Transaction support: purchase, payment, supplier, or transaction correspondence and records where they address a factual finding in the order.
- Accounting and return support: ledger records and return reconciliations where they explain the disputed credit or resolve a difference identified by the authority.
- Appeal material: APL-01 particulars, statement of facts, grounds, prayer, amount schedule, payment details, and any delay explanation.
- Filing proof: required order and supporting documents, submission evidence, and the final APL-02 acknowledgment.
Sort the bundle by issue or period and make it possible to trace a document to the particular finding it addresses. A large set of unindexed records is less useful than a focused, consistently named bundle tied to the grounds and amount schedule.
Prepare the facts, grounds, prayer, and amount schedule
FORM GST APL-01 requests the brief issue, description or classification of goods or services, period, amounts under dispute, statement of facts, grounds of appeal, prayer, demand amounts created, admitted and disputed, payment details, and delay particulars if the appeal is late. It also calls for appellant and order particulars and verified or signature information. Review the current form fields and portal prompts before drafting, since a form’s required entries and the underlying facts must agree.
Statement of facts
Set out the relevant chronology and transactions in a factual order: the period and credit at issue, the notice and response, the documents submitted, and the findings made in the order. Distinguish facts shown by records from explanations or legal arguments. Use dates, amounts, and document references consistently with the attached material.
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Grounds of appeal
State each challenged finding separately and explain why it should be reconsidered, connecting the point to the relevant facts, record, and applicable legal basis. Avoid unsupported assertions or broad statements that do not identify the order finding being challenged. The form asks for grounds; it does not supply a set of grounds that can safely be used without the case facts.
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State the relief sought clearly and in terms that match the issues and amounts set out elsewhere in the form. Check that the requested relief does not exceed or contradict the scope of the challenge described in the grounds and the schedule.
Demand and payment reconciliation
Prepare a schedule that reconciles the order to what is admitted and disputed. Break out tax or cess, interest, penalty, fees, and other charges where applicable. Identify the disputed tax separately because the portal FAQ’s stated pre-deposit percentage is tied to disputed tax, not automatically to the entire demand. Confirm that the form’s payment entries agree with the payment records and the schedule.
Work out the admitted amount and pre-deposit
The GST portal FAQ states that a minimum of 10% of the disputed tax must be paid as pre-deposit before filing, while noting that a lower percentage may be declared after approval by competent authorities. Do not calculate 10% against the whole demand without first identifying the disputed tax. Nor should the FAQ alone be treated as resolving every question about statutory caps, how a payment is credited, or a case-specific exception.
Before entering payment details, compare the demand order, the amounts you accept, the amounts you challenge, and the current portal calculation. The admitted amount and pre-deposit are separate entries to reconcile with the appeal schedule and available payment particulars. Verify the applicable rule and portal instructions for the specific order; do not assume that a figure from a different dispute or period applies.
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Submit APL-01 through the GST portal
The portal FAQ gives this route for an appeal against a demand order:
- Sign in to the GST portal using the relevant taxpayer account.
- Open Services > User Services > My Applications.
- For Application Type, choose Appeal to Appellate Authority, then select New Application.
- Select Demand Order as the order type and proceed with the portal prompts for APL-01.
- Enter the order and appellant details, case facts, grounds, prayer, amount breakup, payment details, and delay information if applicable.
- Upload or provide the material requested by the current portal workflow and complete the applicable authentication using DSC or EVC.
The GST portal FAQ says filing may use a Digital Signature Certificate (DSC) or Electronic Verification Code (EVC), and that DSC is mandatory for companies and limited liability partnerships (LLPs). Check the current portal requirements for the entity type and authorized signatory rather than assuming that an individual user’s available method applies to every appellant.
Before submitting, check that the order selected is the one being challenged, all periods and figures match the schedule, the disputed tax is distinguishable from the total demand, and the grounds correspond to the supporting record. Save the initial acknowledgment and any generated reference details so you can complete the next procedural step without losing the submission trail.
Complete the document step and verify APL-02
Under the stated CBIC appeal-rules procedure, the certified copy of the decision or order and supporting documents are to be submitted within seven days. If those documents are submitted within seven days, the filing date is the date of the provisional acknowledgment. If they are submitted after seven days, the date of document submission is treated as the filing date. The GST portal FAQ separately says that where the order is not uploaded, a self-certified copy must be submitted within seven days and the later submission date will be treated as the filing date. Follow the current portal instructions for the order copy and supporting material applicable to your filing.
CBIC’s appeal rules state that the appeal is treated as filed only when the final acknowledgment indicating the appeal number is issued. Accordingly, distinguish the initial online submission or provisional acknowledgment from final confirmation. Monitor the portal, complete any document submission it requires, retain proof and dates, and confirm that APL-02 has issued and shows an appeal number.
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What to check if filing is late or the portal process is incomplete
If the three-month period may have expired
Recheck the date and evidence of communication and calculate the period under the provision applicable to the particular order. The portal FAQ describes up to one further month of possible condonation for sufficient cause. If you rely on it, APL-01 provides for the delay period and reasons; explain the circumstances with appropriate supporting material. The availability of a request is not a guarantee of condonation or admission.
If the order copy was not uploaded with the initial submission
Follow the portal’s current instruction for submitting the self-certified order copy within seven days and preserve the submission proof. The FAQ says that the later submission date will be treated as the filing date in this situation, so do not assume the original portal timestamp alone controls.
If the final acknowledgment has not issued
Check the application’s status and whether the required order copy or supporting documents remain outstanding. Retain the provisional acknowledgment and evidence of later submissions; verify the final APL-02 and appeal number before treating the appeal as filed under the stated CBIC rule.
If portal figures or payment records do not reconcile
Compare the order breakup, admitted and disputed amounts, pre-deposit calculation, and payment particulars. Correct inconsistencies before finalizing the appeal where the workflow permits, and seek case-specific help if the portal’s calculation or treatment of an amount is unclear. Do not make an unsupported adjustment simply to force the entries to balance.
Final pre-submission checklist
- The challenged order and the communication date are correctly identified.
- The applicable appeal period has been checked for the specific order, with any delay and reasons accurately stated.
- Each ground addresses a finding in the order and is supported by relevant case records.
- The issue, goods or services, period, statement of facts, grounds, and prayer are internally consistent.
- The demand is reconciled into admitted and disputed amounts, with applicable tax or cess, interest, penalty, fees, or other charges identified.
- The admitted payment and applicable pre-deposit have been checked against current rules and portal instructions.
- The order copy and supporting documents are prepared for the applicable seven-day submission step.
- The proper authentication method is available for the appellant and authorized signatory.
- The initial acknowledgment, subsequent document-submission proofs, and final APL-02 with appeal number are retained.
The GST portal FAQ, CBIC appeal rules, CBIC ITC rules, and the current portal workflow are the relevant official references for the general steps described here. The particular deadline, grounds, evidence required, amounts, and procedural requirements still depend on the order, communication date, jurisdiction, taxpayer facts, current law, and portal status.
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