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Random freezes, missing sound and display glitches usually trace back to one bad driver. Find and replace yours safely.Free scan · under a minuteIf an Indian GST adjudication has gone ahead without you, act immediately: preserve the complete notice and service record, identify when the order was communicated, and protect the statutory appeal deadline. Under section 107 of the CGST Act, an appeal is ordinarily due within three months of communication of the decision or order. The Appellate Authority can allow only one further month for sufficient cause. A missed hearing does not automatically cancel an order, but proof that the hearing notice was not served lawfully or that no meaningful opportunity was provided may support a procedural challenge.
First, determine what actually happened
“GST notice,” “hearing notice,” “order,” and “demand summary” are different records. Your remedy and limitation calculation depend on which document was issued, by whom, and when it was communicated.
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Build the file before arguing the merits
Download and preserve the show-cause notice and attachments, every hearing or rescheduling notice, your replies and portal acknowledgements, the order-in-original, demand summary, and portal status history. Save available email, SMS, portal, postal or other delivery evidence. Export PDFs and keep the original files with their dates and reference numbers.
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Create a dated chronology containing:
- the show-cause notice issue and service dates;
- the reply deadline and the date and method of your reply;
- each hearing date, adjournment request and evidence of notice;
- the order date and when you could reasonably access or otherwise received it; and
- any recovery, debit, attachment or payment action already taken.
Record the order number, issuing authority, statutory provision, disputed tax, interest, penalty and fees. Do not assume that a portal upload, an SMS alert, a hearing notice or a demand summary all start the same limitation period.
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Confirm the governing law and order type
This guidance is India-focused and uses the Central Goods and Services Tax Act, 2017. State GST and Union Territory GST provisions generally operate alongside the central law, but the exact statute, notification and procedure on your order must be checked. An original adjudication demand order is ordinarily appealed under section 107. An appellate or revisional order can have a different statutory route. Read the final order’s appeal paragraph rather than relying on its portal label.
What the hearing provisions require
Section 75(4) of the CGST Act states: “An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person.” Section 75(5) provides that, when sufficient cause is shown, the proper officer may grant time and adjourn the hearing for reasons recorded in writing, with no more than three adjournments during the proceedings.
These provisions protect an opportunity to respond; they do not say that every taxpayer who misses a properly served appointment automatically wins cancellation. The legal question is usually whether you had a meaningful, lawfully communicated opportunity and, if not, whether the defect affected the decision.
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Non-service, inadequate opportunity and non-attendance are different
- Non-service or defective service: If the hearing notice was not served in the manner required by law, the record may support a request to set aside the ex-parte order and obtain a fresh hearing.
- Insufficient opportunity: A notice that gave no realistic time to prepare, ignored a documented adjournment request, or failed to identify the hearing may raise a natural-justice issue, depending on the facts.
- Non-attendance after proper service: The available authorities do not establish that absence alone invalidates the order. You must explain the absence and address the underlying tax issues through the available procedure.
Protect the section 107 appeal deadline
Ordinary period: three months from communication
Section 107(1) allows an aggrieved person to appeal an adjudicating authority’s decision or order to the prescribed Appellate Authority within three months from communication of that decision or order. The trigger is communication, not simply the date printed on the order and not necessarily the date you first noticed it months later. Preserve proof of when and how communication occurred, and calculate the last day conservatively.
Limited extra time: one month for sufficient cause
Section 107(4) permits the Appellate Authority, if satisfied that sufficient cause prevented timely presentation, to allow an additional period of one month. The GST Portal’s demand-appeal guidance describes the same maximum. This is not an open-ended power to condone delay. File as soon as possible, include a specific day-by-day explanation, and attach evidence such as hospitalization records, documented portal failure or proof of defective service where relevant.
A special process described in 2023 GST Council material allowed appeals by 31 December 2023 for a defined group of older orders. That one-time window has expired and does not extend current limitation periods.
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Pre-deposit and current instructions
The Act requires a pre-deposit for an appeal. The GST Portal FAQ describes a minimum 10% pre-deposit of disputed tax for the demand-appeal process. Because portal guidance, statutory amendments and notifications can change, verify the amount and payment method shown for your particular order before filing. Do not treat the 10% figure as a universal answer for every GST proceeding or every component of a demand.
File the appeal while raising the hearing defect
An appeal is usually safer than waiting for an informal correction when limitation is running. State both procedural and merits grounds: identify the hearing date, explain what notice you did or did not receive, describe any reply or documents filed, and show how the alleged defect prevented a meaningful defence.
Current portal route for a demand order
- Sign in to the GST Portal.
- Go to Services → User Services → My Applications.
- Select Appeal to Appellate Authority and create a new application.
- Choose Demand Order, enter the order and communication details, and follow the current form prompts.
- Complete the statutory pre-deposit shown for the case, upload the order and supporting documents, verify the declaration and submit.
- Save the acknowledgement, ARN and filed application. Under the rules, the appeal is made in FORM GST APL-01; the final acknowledgement is in FORM GST APL-02.
Portal screens change. Follow the labels and document requirements displayed for the relevant tax period and order instead of copying an old screenshot.
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Explain any delay precisely
If three months have passed, include the condonation request within the permitted additional month and attach proof. A statement such as “I was unaware” may not establish sufficient cause where the record shows valid service. Explain the exact dates, the event that prevented filing, when you learned of the order, and what you did next.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Submit evidence strategically
Include the order, demand summary and documents proving service or non-service. Add your show-cause reply, filing acknowledgement, hearing requests, adjournment correspondence, medical or other contemporaneous evidence for absence, and a chronology cross-referenced to each attachment.
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Rules on additional evidence
CBIC’s appeal rules restrict new evidence. Additional documents may be admitted in specified situations, including where the original authority refused evidence, sufficient cause prevented earlier production, or the order was made without sufficient opportunity to adduce relevant evidence. The authority must record reasons for admitting it. Explain which condition applies to every late document; do not dump an unindexed file into the appeal.
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Separate procedural and tax grounds
Procedural grounds address service, hearing opportunity, adjournment requests, ignored submissions and reasons in the order. Merits grounds address classification, valuation, input tax credit, exemption, computation, interest and penalty. A request for remand or fresh hearing does not by itself prove that the tax demand is wrong, so preserve both sets of arguments and supporting records.
How courts have treated ex-parte GST orders
Komal Jayeshbhai Hemavat v. State Tax Officer (4), Gujarat High Court, 2 April 2026
The reported judgment says the personal-hearing notice was not served in accordance with law. The court set aside the ex-parte order and remanded the matter for a fresh hearing. The case illustrates why the service record matters. It is fact-specific; it does not promise the same result to someone who ignored a properly served notice.
M/S Jupiter Exports v. Commissioner of GST, Delhi High Court, 24 July 2023
The petitioner challenged a demand order principally on the ground that a personal hearing had not been afforded. Read the full judgment for the court’s actual reasoning and disposition before relying on it. The case should not be reduced to a rule that every ex-parte demand is void.
M/S Godavari Commodities Ltd v. State of Jharkhand, Jharkhand High Court, 18 April 2022
The court considered alleged failures to issue a show-cause notice and grant a personal hearing under provisions including section 75(4) and (5) of the state GST law. Its discussion of procedural compliance and natural justice must be applied within its facts and jurisdiction.
Choose the route by the record, not by the label “ex-parte”
| Situation | Primary concern | Practical action |
|---|---|---|
| Original adjudication demand order, within three months of communication | Preserve limitation and challenge tax and procedure | File FORM GST APL-01, pay the applicable pre-deposit and plead all grounds |
| Original order, three months exceeded but no more than the permitted one-month extension | Prove sufficient cause for delay | File immediately with a dated condonation explanation and evidence |
| Hearing notice apparently not served or service is legally defective | Natural justice and proof of communication | Raise the defect in the appeal and obtain case-specific advice on any additional remedy |
| Notice properly served but taxpayer did not attend | Explain absence and contest the assessment on merits | Appeal promptly; do not assume non-attendance alone cancels the order |
| Appellate or revisional order | Different statutory route and limitation | Follow the appeal paragraph and confirm the correct forum before filing |
Recovery risk and professional help
Check whether recovery has begun, whether the demand is reflected in the electronic liability register, and whether any payment, attachment or other action is pending. An appeal filing and a stay of recovery are separate questions; do not assume one automatically suspends every recovery step. Ask the authority or adviser what protection is available under the applicable rules and the order’s status.
Consult a GST litigation lawyer or chartered accountant when service is disputed, the communication date is unclear, the one-month condonation window is approaching, recovery has started, or the order involves substantial tax, interest or penalty. Provide the complete chronology and original portal files, not just a screenshot of the demand.
Quick Recap
Final action checklist
- Download the complete notice, hearing and order record today.
- Preserve every service receipt, portal acknowledgement, email and SMS.
- Identify the order type, issuing authority, statutory provision and communication date.
- Calculate the three-month section 107 period and the absolute one-month additional period conservatively.
- Prepare FORM GST APL-01 with separate procedural and merits grounds.
- Pay and verify the applicable pre-deposit under current portal and statutory directions.
- Index evidence supporting non-service, insufficient opportunity, sufficient cause and the tax computation.
- Obtain professional advice before the deadline where limitation, service or recovery is contested.
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