GST · All GST services

GST Appeal (APL-01)

Disagree with a GST order? We draft and file your first appeal, handle the pre-deposit, and argue your case before the Appellate Authority.

Overview

If a GST officer passes an order you believe is wrong — a demand, a rejected refund, or a penalty — you have the right to a first appeal before the Appellate Authority in Form APL-01, generally within three months of the order. A pre-deposit of 10% of the disputed tax is required to admit the appeal.

Appeals are won on grounds and documentation, not emotion. GovYapar frames the legal grounds, assembles the record, handles the pre-deposit, and represents you — with the GST Appellate Tribunal (GSTAT) route available for the next stage.

What’s included

  • Order review & merits assessment
  • Grounds of appeal drafting
  • APL-01 filing within the deadline
  • Pre-deposit computation & guidance
  • Statement of facts & supporting record
  • Representation before the authority

Who needs this

  • Taxpayers with an adverse GST demand or penalty
  • Businesses whose refund was rejected
  • Anyone facing a disputed assessment order
  • Cases needing escalation to GSTAT later

Documents required

  • Copy of the order being appealed
  • Show-cause notice & your earlier reply
  • GSTIN & relevant returns
  • Supporting invoices/records
  • Proof of pre-deposit
How it works

Simple, done-for-you process

A real Chartered Accountant handles the filing end-to-end.

1

Assess the order

We review merits and the strongest grounds.

2

Draft the appeal

Grounds, facts and record assembled.

3

File APL-01

Filed with pre-deposit within the time limit.

4

Represent

We argue your case before the authority.

FAQs

Common questions

Generally three months from the date the order is communicated, with a further condonable period. Acting quickly protects your rights — reach out as soon as you get the order.

For a first appeal, 10% of the disputed tax amount is required to admit the appeal (subject to the prescribed cap). We compute it precisely for your case.

The next stage is the GST Appellate Tribunal (GSTAT). We advise on the merits and handle escalation where it makes sense.

Yes — a rejected or partially sanctioned refund order can be appealed in APL-01 like any other adverse order.

Related

Related services

Don’t accept a wrong GST order.

A CA frames the grounds and represents you — act within the deadline.

Talk to a CA →