By S&S Co. Advocates & Solicitors · Published 24 September 2026 · Informational content, not legal advice — see our disclaimer
Filing the Appeal: Form APL-01 and the Time Limit
An appeal against an order of an adjudicating authority lies to the Commissioner (Appeals) under Section 107(1) of the CGST Act, 2017. It must be filed electronically in FORM GST APL-01 within three months of the order being communicated to the taxpayer, extendable by a further one month where sufficient cause for the delay is shown. Missing even this extended window generally forecloses the first-appeal route, so the three-month clock should be calendared the moment an adverse order is received.
The Mandatory Pre-Deposit
Section 107(6) requires the appellant to pre-deposit the full amount of tax, interest, fine, fee and penalty that it has admitted as due, plus 10% of the remaining disputed tax amount, subject to a monetary cap (reported as Rs. 20 crore at the time of writing, but this should be checked against the current statutory cap since such figures are periodically revised). Once this pre-deposit is made and the appeal is admitted, recovery proceedings for the balance disputed amount are automatically stayed — a meaningful practical benefit, since it removes the pressure of parallel recovery action while the appeal is pending.
What the Appeal Must Include
The appeal must be duly verified and accompanied by a certified copy of the decision or order being appealed against, together with the relevant supporting documents substantiating the grounds of appeal. The respondent department is separately entitled to file a cross-objection within 45 days of being notified of the appeal, so a taxpayer should be prepared to respond to points the department raises in addition to pursuing its own grounds.
The Limits on What the Commissioner (Appeals) Can Do
The Commissioner (Appeals) can confirm, modify or annul the order under appeal, but cannot refer the matter back to the adjudicating authority for a fresh decision — the appeal must be finally decided on the record before the appellate authority, not remanded. The Commissioner (Appeals) also cannot enhance a penalty, fee or demand beyond what the original order imposed without first giving the appellant a reasonable opportunity of being heard on that specific enhancement.
A taxpayer who remains dissatisfied with the Commissioner (Appeals)'s decision has a further right of appeal to the GST Appellate Tribunal (GSTAT) — the next stage in the GST appellate hierarchy, which is a distinct process from the one described here.
Frequently Asked Questions
What form is used to appeal a GST order to the Commissioner (Appeals)?
FORM GST APL-01, filed electronically under Section 107(1) of the CGST Act, 2017, within three months of the order being communicated (extendable by one further month on sufficient cause).
How much must a taxpayer pre-deposit to file a GST first appeal?
The full amount of tax, interest, fine, fee and penalty admitted as due, plus 10% of the remaining disputed tax, subject to a monetary cap under Section 107(6) — the current cap figure should be verified at the time of filing.
Can the Commissioner (Appeals) send a GST case back for re-adjudication?
No. The proviso to Section 107(11) bars the Commissioner (Appeals) from remanding the matter back to the adjudicating authority — the appeal must be finally decided on the existing record.
What happens after the pre-deposit is made and the appeal is admitted?
Recovery proceedings for the remaining disputed amount are automatically stayed while the appeal is pending, relieving the taxpayer of parallel enforcement pressure during that period.
References & Further Reading
This article references the following statutory provisions. Readers should always verify current rules, fees and timelines against the applicable statute and rules as amended, since these are revised from time to time.
- Central Goods and Services Tax Act, 2017, Section 107, as amended.
- GST Portal user manual for FORM GST APL-01 filing procedure.