Navigating Appeals for GST Registration Orders

Individuals or entities dissatisfied with decisions from the Adjudicating Authority, First Appellate Authority, Appellate Tribunal, or High Court have the right to file an appeal under GST. An appeal must be submitted to the relevant appellate authority within three months from the date the original order was issued. This guide outlines the detailed process for appealing specific registration-related orders issued by the Appellate Authority.

These orders may include:

• Rejection of an application for new registration, registration amendment, or cancellation (GST REG-05)
• Cancellation of an existing registration (GST REG-19)
• Issuance of temporary or suo-moto registration (GST REG-12)
• Cancellation of provisional registration (GST REG-28)
• Rejection of an application for enrollment as a GST practitioner (GST PCT-04)
• Cancellation of registration for a Tax Deductor at Source or Tax Collector at Source (GST REG-08)
• Acceptance or rejection of a response to a show cause notice (GST CMP-07) concerning the composition scheme.

Procedure for Appealing a Registration Decision

Follow these steps to challenge a registration order:

Step 1: Access the GST Portal

Log in to the official GST portal. From the main menu, navigate to ‘Services’ and then select ‘My Applications’.

Step 2: Initiate a New Appeal Application

From the dropdown menu for application type, choose ‘Appeal to Appellate Authority’. Click on the ‘NEW APPLICATION’ button to proceed.

Step 3: Specify Order Details

On the ‘GST APL-01: Appeal to Appellate Authority’ page, select ‘Registration Order’ as the type of order you are appealing. Enter the specific order number against which the appeal is being filed and click ‘SEARCH’.

Step 4: Add Case Categories

On the ‘Order Details’ page, identify and select the relevant category of the dispute from the provided dropdown list. You can add multiple categories as needed and remove them if entered incorrectly.

Step 5: Upload Annexure to GST APL-01

Download the template for Annexure to GST APL-01 from the link provided on the right-hand side of the page. Open the downloaded template, enable editing, and fill in all necessary details. Save this document as a PDF file. Next, on the ‘Order Details’ page, use the ‘Choose File’ option to upload the saved PDF. The uploaded file can be deleted later if required.

Step 6: Attach Supporting Documents

If there are additional supporting documents, describe each document and then use the ‘Choose File’ button to upload them. Ensure documents are in PDF or JPEG format, with a maximum size of 5 MB per file. Up to four such documents can be attached. After selecting the file, click ‘ADD DOCUMENT’.

Step 7: Review and Finalize Application

Click the ‘PREVIEW’ button to download a PDF preview of your application. Carefully review the document for accuracy. If everything is correct, tick the verification checkbox, select the appropriate authorized signatory, enter the place of filing, and click ‘Proceed to File’.

Step 8: Submit the Appeal

A warning message will appear. Choose your submission method: either ‘Submit with DSC’ (Digital Signature Certificate) or ‘Submit with EVC’ (Electronic Verification Code).

• If using DSC, select your certificate and click ‘Sign’.
• If using EVC, enter the One-Time Password (OTP) sent to your registered email address and mobile number.

Upon successful submission, a confirmation message will be displayed, and you will have the option to download the acknowledgement receipt.

Responding to an Appellate Authority Notice

If the appellate authority issues a notice, the appellant can respond using the following procedure:

Step 1: Access Notices on GST Portal

Log in to the GST portal. Navigate to ‘Dashboard’, then ‘Services’, ‘User Services’, and finally ‘View Additional Notices/Orders’ to access the ‘Case Details’ page.

Step 2: View and Reply to Notices

Select the ‘Notices’ tab on the left to see a list of issued notices. A table will display various details. Click on the ‘Reply’ link located under the ‘Action’ column for the relevant notice.

Step 3: Upload Reply and Documents

Submit your reply in PDF format by clicking ‘Choose File’ under ‘Details of Reply’. Any supporting documents can be attached under ‘Upload Supporting Documents’. Only JPEG and PDF files are permitted, with a maximum upload size of 5 MB for each.

Step 4: File the Reply

Tick the verification checkbox, enter the signatory’s name and the place of filing, then click ‘File Reply’. A confirmation message will appear; click ‘Proceed’. A warning message will then prompt you to ‘Submit with DSC’ or ‘Submit with EVC’. Select the applicable method. After submission, you will receive an option to download your submitted reply and a unique reply reference number.

This same procedure can be used to file a counter-reply.

Requesting Rectification of an Appeal Order

After the appellate authority issues an appeal order, the appellant can request a rectification in specific situations:

• Discovery of factual errors or omissions.
• Incorrect liability due to arithmetic mistakes.
• Other specified reasons.

Step 1: Access Order Details for Rectification

Log in to the GST portal. Navigate to ‘Dashboard’, then ‘Services’, ‘User Services’, and ‘View Additional Notices/Orders’ to reach the ‘Case Details’ page.

Step 2: Initiate Rectification Request

A table showing order details will be visible. In the ‘Action’ column, click on the ‘Initiate Rectification’ link for the relevant order. A warning will appear if the rectification is being initiated more than six months after the order was issued.

Step 3: Provide Reasons and Submit

Select the appropriate reason for the rectification, attach any supporting documents, and tick the verification checkbox. Enter the signatory’s name and the place of filing, then click ‘File Reply’. Confirm by clicking ‘Proceed’ on the subsequent message.

Step 4: Finalize Rectification Request

Submit the request by choosing either ‘Submit with DSC’ or ‘Submit with EVC’. An option to download the submitted request will become available.

A unique rectification reference number will be generated. The appellate authority will then examine this request and either accept or reject it.