Tribunals

GST First Appeal under Section 107 CGST Act

A GST First Appeal in Form GST APL-01 is the statutory remedy for a taxable person aggrieved by an adjudication order passed under the Central Goods and Services Tax Act, 2017. It challenges the findings in an Order-in-Original or DRC-07 and seeks a reversal or modification of the demand, penalty, or interest imposed.

The appeal is filed before the Appellate Authority (Commissioner Appeals) under Section 107 of the CGST Act, 2017 read with Rule 108 of the CGST Rules, 2017. It must be submitted electronically within the prescribed period after communication of the impugned order, accompanied by proof of full payment of admitted tax and the mandatory pre-deposit on the disputed amount.

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Governing law: Central Goods and Services Tax Act 2017 s.107 r/w Rule 108 of the CGST Rules 2017; Form GST APL-01
Sections: s. Section 107, Central Goods and Services Tax Act 2017s. Section 74, Central Goods and Services Tax Act 2017s. Section 73, Central Goods and Services Tax Act 2017s. Rule 108, Central Goods and Services Tax Rules 2017s. Form GST APL-01
Filed before: Appellate Authority under Section 107 of the CGST Act, 2017

When this is the right filing

When an adjudicating authority has confirmed a tax demand, penalty, or interest under Section 73 or Section 74 of the CGST Act and the assessee wishes to contest the order on facts or law.
When the appellant has already discharged the entire admitted tax liability arising from the order and is prepared to make a pre-deposit of 10 per cent of the remaining disputed tax.
When the grounds of challenge relate to errors in the adjudication order itself, such as incorrect classification, valuation, or violation of natural justice.
Do not use this form for a second appeal to the GST Appellate Tribunal; that lies under Section 112 and requires a different form and forum.

What the court looks for

A clear and sequential statement of facts that establishes the context of the dispute and the procedural history leading to the impugned order.
Numbered grounds of appeal that specifically identify the legal and factual errors in the adjudication order, rather than mere narrative arguments.
A precise prayer clause stating the exact relief sought, such as setting aside the order, deleting the demand, or remanding the matter.
A verification clause confirming that the facts and grounds stated are true to the appellant's knowledge and belief, duly signed and dated.

The structure the court expects

The components of the filed format, in the order they appear. LexPilot fills every one of them from your facts and papers.

1Particulars of the appeal (form gst apl-01)
2Statement of facts
3Grounds of appeal
4Prayer / relief sought
5Verification

Frequently asked questions

What is the mandatory pre-deposit for filing Form GST APL-01?

The appellant must pay the full amount of tax admitted as due and make a pre-deposit equal to 10 per cent of the remaining disputed tax amount. This pre-deposit is subject to a maximum ceiling of twenty crore rupees per tax component under the CGST and SGST Acts respectively.

Can the three-month limitation period for filing this appeal be extended?

Yes. The Appellate Authority may allow a further period of one month for filing the appeal if it is satisfied that the appellant was prevented by sufficient cause from presenting it within the initial three-month period from the date of communication of the order.

Is a physical copy of Form GST APL-01 required after electronic filing?

The appeal is filed electronically on the common portal. The requirement for a physical copy depends on the specific administrative instructions of the jurisdictional Commissionerate, but the electronic filing generates the official acknowledgment and is the primary mode of submission.

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