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If a GST adjudication order under section 74 creates a demand, the first appeal is normally filed under section 107 in FORM GST APL-01 before the Appellate Authority mapped to the rank of the officer who passed the order. The statutory route requires payment of admitted dues and a pre-deposit of 10% of the remaining disputed tax. The appeal is not treated as filed merely because APL-01 was submitted: you must provide the certified order and supporting documents within seven days and obtain the final acknowledgement showing the appeal number in APL-02.
Start by proving the date on which the order was communicated, identify the correct authority under Rule 109A, build grounds from the notice and evidence, and complete the payment and acknowledgement steps. Because section 74 can include tax, interest and a penalty equal to the tax, have a qualified GST professional review the record before filing.
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What a section 74 demand order means
Section 74 applies where tax was “not paid or short paid or erroneously refunded” or input tax credit was “wrongly availed or utilised by reason of fraud, or any wilful-misstatement or suppression of facts to evade tax.” The adjudication can therefore cover the tax amount, applicable interest and a penalty equivalent to the tax specified in the statutory demand.
An appeal challenges the adjudication decision; it is not a request to reopen the original return automatically. Your statement of facts, grounds and evidence must show why the section 74 conditions, the amount calculated, or the procedure followed are wrong in your case.
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Deadline and the Appellate Authority
When the three-month period starts
Section 107(1) says an aggrieved person “may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person.” Use the communication date shown by the portal, email, physical delivery or other legally relevant mode in your file, rather than assuming the order date is the starting point. Preserve proof of the communication event and calculate the last day carefully.
Any statutory extension, exclusion, notification or court order that could affect limitation must be checked for the relevant tax period and administration. Do not assume that a general lockdown-era or portal-related relief applies to your order.
Which authority receives the appeal
Rule 109A maps the first Appellate Authority to the rank of the original adjudicating officer. Read the designation on the order and verify the corresponding authority for your State or Union territory GST administration. Filing with the wrong authority can create a limitation and transfer problem, so confirm the mapping before paying or uploading the appeal.
| Item | What to verify | Why it matters |
|---|---|---|
| Appealed decision | Order number, order date, tax period and officer designation | Identifies the decision and the Rule 109A authority |
| Communication | Date and mode by which the order reached you | Section 107 limitation runs from communication |
| Administration | State/UT or central GST jurisdiction shown in the record | Determines the notified filing route and portal handling |
Step-by-step filing workflow
- Freeze the limitation record. Download the order, save the portal and email messages, and note the communication date. Create a calendar deadline and an earlier internal deadline for review, payment and document upload. If communication is disputed or unusual, obtain advice before relying on a later date.
- Identify the authority. Match the original officer’s rank to the Appellate Authority under Rule 109A. Check the State/UT or central administration, the notified address and whether electronic filing is available for that jurisdiction.
- Assemble the case file. Put the show-cause notice, your reply, hearing submissions, order, returns, invoices, ledgers, reconciliations and contracts in a logical sequence. Mark each document to the ground it proves; an unindexed upload makes a factual defence harder to follow.
- Complete FORM GST APL-01. Enter the GSTIN or temporary ID, legal and trade name, address, order particulars, adjudicating officer, communication date, issue and classification details, dispute period, tax, interest, penalty and other amounts. Draft the statement of facts, grounds of appeal and prayer so that each requested outcome is unambiguous.
- Draft evidence-based grounds. Separate jurisdiction, limitation, section 74 eligibility, quantification, credit, interest, penalty and natural-justice issues. Cite the notice, order paragraph, return, invoice or ledger that supports each proposition. Do not add facts that are absent from the record unless you can prove them and explain why they are relevant.
- Pay the required amounts. Pay admitted tax, interest, fine, fee and penalty, together with the 10% pre-deposit of the remaining disputed tax required for the first appeal. Retain challans and the electronic liability-ledger entries showing the payments.
- Submit the appeal and documents. File APL-01 electronically or through a notified alternative route. Submit the certified copy of the appealed order and supporting documents within seven days of the APL-01 filing, following the authority’s prescribed method and file-size rules.
- Obtain and preserve the final acknowledgement. Rule 108 treats the appeal as filed only when the final acknowledgement indicating the appeal number is issued in APL-02. Save the acknowledgement, appeal number, payment references and uploaded-file list in more than one location.
- Request a hearing and monitor the case. APL-01 asks whether you want a personal hearing. Select the option that matches your strategy, watch portal notices and hearing communications, and attend with the filed record and a concise issue list.
What APL-01 must contain
APL-01 is more than a cover sheet. The form should allow the authority to identify the dispute, understand the factual chronology and see the exact relief requested without searching through unrelated files.
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| Form area | Information to provide | Practical drafting point |
|---|---|---|
| Appellant identity | GSTIN or temporary ID, legal name, trade name and address | Use the registration details appearing in the order; explain any change of address. |
| Order details | Order number and date, officer details and communication date | Attach the complete signed or certified order, not only the demand summary. |
| Dispute description | Issue, goods/services classification and tax period | Keep descriptions consistent with the notice, returns and reconciliations. |
| Amounts | Tax, interest, penalty and other amounts | Distinguish admitted figures from amounts challenged in the grounds. |
| Statement of facts | Chronology from transaction through notice, reply, hearing and order | Use dates and document references; avoid argument in the factual narrative. |
| Grounds and prayer | Legal and factual reasons for interference and the relief sought | Number grounds and state whether you seek annulment, reduction, recomputation or another legally available result. |
| Hearing request | Whether a personal hearing is requested | Ensure the selection is consistent with your representation plan and availability. |
How to frame strong grounds of appeal
Jurisdiction and authority
Check whether the officer who issued the order had jurisdiction over the registration, place of supply, tax period and subject matter. Compare the designation and statutory basis in the order with the applicable administrative allocation. A jurisdiction objection should identify the precise defect and the document that demonstrates it.
Limitation and communication
Explain any limitation issue with a dated chronology and proof of communication. If the order was not communicated in the manner alleged, attach portal logs, delivery records or correspondence that establish the competing dates. Because the limitation rule is tied to communication, a bare assertion that the order is “late” is insufficient.
Failure to satisfy section 74 conditions
Section 74 requires fraud, wilful misstatement or suppression of facts to evade tax for the specified tax or credit treatment. Show why the record instead reflects a classification error, reconciliation difference, clerical mistake, interpretive dispute or information already disclosed to the department. Address the exact allegation in the notice and the finding in the order; do not treat every mismatch as proof of intent.
Quantification and reconciliation
Test the computation line by line against returns, electronic ledgers, invoices, credit notes, payment records and prior reversals. Identify duplicate invoices, cancelled documents, already-paid amounts, wrong tax periods, arithmetic errors and credit that was available or reversed in accordance with the record. Provide a reconciliation with references to the supporting schedules.
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Input-tax-credit evidence
For an alleged wrongful availment or utilisation, map each disputed invoice or credit entry to the purchase register, tax invoice, supplier data where available, receipt or service evidence, payment trail and return in which the credit was claimed. State which items are admitted, which are disputed and why the order’s grouping or extrapolation is unsupported.
Interest
Check the principal amount, period, payment dates and rate used in the interest calculation. Interest should be recalculated if the underlying tax is reduced, a payment has been omitted, or the period begins or ends on a date different from that used in the order. Show the calculation rather than merely requesting deletion.
Penalty
Challenge the penalty by addressing the statutory basis, the finding of fraud, wilful misstatement or suppression and the relationship between the penalty and any revised tax. A penalty objection should be tied to the factual and legal grounds that undermine the section 74 finding.
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Use this ground where the record supports it: for example, a relied-on document was not supplied, a material reply was ignored, the hearing request was not addressed, or the order travelled beyond the notice without giving a fair opportunity. Identify the omitted material and explain how it could affect the result.
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Documents and evidence checklist
Rule 108 requires relevant supporting documents and a certified copy of the appealed order. The following file structure helps the authority connect each ground to proof:
- Certified copy of the adjudication order and the complete show-cause notice.
- Your reply, written submissions, hearing notes and any adjournment or hearing-request correspondence.
- GST returns, electronic liability and credit ledgers, payment challans and prior reversal or refund records.
- Invoices, debit and credit notes, purchase and sales registers, delivery or transport records and proof of receipt of goods or services.
- Contracts, purchase orders, work orders, bank or payment records and correspondence relevant to the transaction.
- Reconciliation schedules that tie the disputed figure to the general ledger, return and invoice-level data.
- Proof of the order’s communication date and any evidence supporting a jurisdiction or natural-justice objection.
- A document index with file names, page numbers and the ground to which each item relates.
Submit legible files in the format and size accepted by the portal or notified office. Keep the original records available in case the authority asks for verification.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Admitted dues and the 10% pre-deposit
For a first appeal, section 107(6) requires payment of admitted tax, interest, fine, fee and penalty, plus a pre-deposit equal to 10% of the remaining disputed tax. The pre-deposit is calculated on the disputed tax component, not on the combined total of tax, interest and penalty.
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|---|---|
| Admitted tax | Pay the amount you accept as payable. |
| Admitted interest, fine, fee and penalty | Pay the admitted amounts shown in the order or your corrected computation. |
| Remaining disputed tax | Calculate 10% and pay that pre-deposit for the first appeal. |
| Balance disputed demand | Once the statutory requirements are met, recovery of the balance is stayed under section 107, subject to the statute and the case record. |
Illustration: If the order specifies tax of ₹10,00,000 and you admit ₹2,00,000, the remaining disputed tax is ₹8,00,000. The first-appeal pre-deposit on that disputed tax would be ₹80,000, in addition to payment of the admitted dues. This is an arithmetic example, not a determination of what you should admit in a particular case.
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When the appeal is legally treated as filed
Submitting the initial APL-01 screen or generating a payment challan does not by itself complete the appeal. Under Rule 108, the certified order and supporting documents must be submitted within seven days, and the appeal is treated as filed only when the final acknowledgement bearing the appeal number is issued in APL-02.
Check the acknowledgement for the correct GSTIN, order number, authority, filing date and appeal number. If it does not arrive, preserve screenshots and submission receipts and contact the notified authority promptly; do not assume that an unnumbered draft or pending portal status protects limitation.
Electronic filing versus a notified alternative
Electronic filing is the normal route where the GST portal and the relevant administration provide it. A notified alternative may apply when the portal is unavailable or the administration directs a different submission method. In either route, the substantive requirements remain: correct authority, timely filing, APL-01, payment, certified order, supporting documents and final acknowledgement.
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|---|---|---|
| Proof of submission | Portal reference, upload receipts and APL-02 | Receipt or acknowledgement issued by the notified office |
| Document handling | Follow file-size, format and naming limits | Follow the office’s copies, media and certification directions |
| Limitation risk | Do not treat a failed upload as filing | Obtain dated proof of physical or alternative delivery |
| Stay consequence | Depends on completed statutory payment and filing requirements | The same statutory requirements must be demonstrably satisfied |
What happens after filing
Scrutiny and hearing
The authority examines the appeal and record and may seek clarification or additional material. Attend the personal hearing if requested, keep submissions confined to the filed grounds and answer factual questions with the indexed evidence. If the authority proposes an enhancement, it must give you an opportunity before increasing the liability.
Possible decision
The Appellate Authority may confirm, modify or annul the order. The result can therefore uphold the demand, reduce or recompute components, or set aside the order where the legal or procedural defects justify that outcome.
Expected statutory benchmark
The authority should, where possible, decide the appeal within one year, excluding periods during which a court or tribunal stay prevents disposal. This is a statutory decision objective, not a guaranteed disposal date or a published average.
Common filing failures and how to prevent them
- Counting from the order date: Anchor the calculation to communication and retain proof.
- Wrong Appellate Authority: Use the original officer’s rank and Rule 109A mapping for the relevant administration.
- Incomplete APL-01: Reconcile every amount and complete the facts, grounds and prayer instead of uploading a bare objection.
- Unsupported allegations: Tie each ground to the notice, order and a numbered document.
- Missing certified copy: Submit it and the supporting record within seven days of APL-01.
- Underpayment: Separate admitted dues from disputed tax and calculate the 10% pre-deposit on the remaining disputed tax.
- No final acknowledgement: Follow up until APL-02 with the appeal number is issued.
- Ignoring hearing notices: Monitor the portal and contact details used in the registration so a hearing date is not missed.
- Overloading the appeal with new facts: Explain any new document and why it is relevant; do not replace a coherent record with unverified assertions.
Before you submit: a final control list
- Order number, officer rank, tax period and communication proof are recorded.
- Rule 109A authority and filing route are confirmed for the State/UT or central administration.
- APL-01 identity, amounts, issue classification and hearing choice match the record.
- Statement of facts, numbered grounds and prayer are internally consistent.
- Each ground has an indexed supporting document.
- Admitted dues and the 10% disputed-tax pre-deposit are paid and receipts saved.
- Certified order and supporting documents are ready for submission within seven days.
- APL-02 final acknowledgement and appeal number are received and preserved.
- Portal notices, hearing dates and requests for further information are being monitored.
Professional review and case-specific checks
This is a central-law procedural outline, not a case-specific legal opinion. Before filing, confirm the State/UT GST administration, tax period, date and mode of communication, amendments applicable to the order, portal availability and any notification or court order affecting limitation. A section 74 order can involve substantial tax and a penalty equal to the tax; a qualified GST professional should review the notice, order, computations, evidence and proposed grounds.
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