Appeal and Revision Rules - Goods and Services Tax 19.6.2017 | Learn About GST : Updates and Rules PDF Download

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Chapter – 
Appeals and Revision 
 
1.  Appeal to the Appellate Authority 
(1) An appeal to the Appellate Authority under sub-section (1) of section 107 of the Act shall be filed in 
FORM GST APL-01, along with the supporting documents, either electronically or otherwise as may 
be notified by the Commissioner, and a provisional acknowledgement shall be issued to the appellant 
immediately. 
 
(2) The grounds of appeal and the form of verification as contained in FORM GST APL-01 shall be signed 
in the manner specified in rule Registration.19. 
 
(3) A certified copy of the decision or order appealed against shall be submitted within seven days of filing 
the appeal under sub-rule (1) and a final acknowledgement, indicating appeal number  shall be issued 
thereafter in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this 
behalf: 
 
Provided that where the certified copy of the decision or order is submitted within seven days 
from the date of filing the FORM GST APL-01, the date of filing of the appeal shall be the date of 
issue of provisional acknowledgement and where the said copy is submitted after seven days, the date of 
filing of the appeal shall be the date of submission of such copy. 
 
Explanation. – The appeal shall be treated as filed only when the final acknowledgement, indicating the 
appeal number is issued. 
  
2. Application to the Appellate Authority 
(1) An application to the Appellate Authority under sub-section (2) of section 107 of the Act shall be made 
in FORM GST APL-03, along with supporting documents, either electronically or otherwise as may 
be notified by the Commissioner. 
 
(2) A certified copy of the decision or order appealed against shall be submitted within seven days of filing 
the application under sub-rule (1) and an appeal number shall be generated by the Appellate Authority 
or an officer authorised by him in this behalf.  
3. Appeal to the Appellate Tribunal 
(1) An appeal to the Appellate Tribunal under sub-section (1) of section 112 of the Act shall be filed along with 
the supporting documents either electronically or otherwise as may be notified by the Registrar, in FORM GST 
APL-05, on the common portal and a provisional acknowledgement shall be issued to the appellant 
immediately. 
(2) A memorandum of cross-objections to the Appellate Tribunal under sub-section (5) of section 112 of the 
Act shall be filed either electronically or otherwise as may be notified by the Registrar, in FORM GST APL-
06. 
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	 1	
 
Chapter – 
Appeals and Revision 
 
1.  Appeal to the Appellate Authority 
(1) An appeal to the Appellate Authority under sub-section (1) of section 107 of the Act shall be filed in 
FORM GST APL-01, along with the supporting documents, either electronically or otherwise as may 
be notified by the Commissioner, and a provisional acknowledgement shall be issued to the appellant 
immediately. 
 
(2) The grounds of appeal and the form of verification as contained in FORM GST APL-01 shall be signed 
in the manner specified in rule Registration.19. 
 
(3) A certified copy of the decision or order appealed against shall be submitted within seven days of filing 
the appeal under sub-rule (1) and a final acknowledgement, indicating appeal number  shall be issued 
thereafter in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this 
behalf: 
 
Provided that where the certified copy of the decision or order is submitted within seven days 
from the date of filing the FORM GST APL-01, the date of filing of the appeal shall be the date of 
issue of provisional acknowledgement and where the said copy is submitted after seven days, the date of 
filing of the appeal shall be the date of submission of such copy. 
 
Explanation. – The appeal shall be treated as filed only when the final acknowledgement, indicating the 
appeal number is issued. 
  
2. Application to the Appellate Authority 
(1) An application to the Appellate Authority under sub-section (2) of section 107 of the Act shall be made 
in FORM GST APL-03, along with supporting documents, either electronically or otherwise as may 
be notified by the Commissioner. 
 
(2) A certified copy of the decision or order appealed against shall be submitted within seven days of filing 
the application under sub-rule (1) and an appeal number shall be generated by the Appellate Authority 
or an officer authorised by him in this behalf.  
3. Appeal to the Appellate Tribunal 
(1) An appeal to the Appellate Tribunal under sub-section (1) of section 112 of the Act shall be filed along with 
the supporting documents either electronically or otherwise as may be notified by the Registrar, in FORM GST 
APL-05, on the common portal and a provisional acknowledgement shall be issued to the appellant 
immediately. 
(2) A memorandum of cross-objections to the Appellate Tribunal under sub-section (5) of section 112 of the 
Act shall be filed either electronically or otherwise as may be notified by the Registrar, in FORM GST APL-
06. 
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(3) The appeal and the memorandum of cross objections shall be signed in the manner specified in rule 
Registration.19. 
A certified copy of the decision or order appealed against along with fees as specified in sub-rule (5) shall be 
submitted to the Registrar within seven days of filing of the appeal under sub-rule (1) and a final 
acknowledgement, indicating the appeal number shall be issued thereafter in FORM GST APL-02 by the 
Registrar: 
Provided that where the certified copy of the decision or order is submitted within seven days from the date of 
filing the FORM GST APL-05, the date of filing of the appeal shall be the date of issue of provisional 
acknowledgement and where the said copy is submitted after seven days, the date of filing of the appeal shall be 
the date of submission of such copy. 
 
Explanation. – The appeal shall be treated as filed only when the final acknowledgement indicating the appeal 
number is issued. 
(5) The fees for filing of appeal or restoration of appeal shall be one thousand rupees for every one lakh rupees 
of tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee 
or penalty determined in the order appealed against, subject to maximum of twenty five thousand rupees. 
(6) There shall be no fee for application made before the Appellate Tribunal for rectification of errors referred 
to in sub-section (10) of section 112. 
4. Application to the Appellate Tribunal 
(1) An application to the Appellate Tribunal under sub-section (3) of section 112 of the Act shall be 
madeelectronically or otherwise, in FORM GST APL-07, along with supporting documents on the 
common portal. 
 
(2) A certified copy of the decision or order appealed against shall be submitted within seven days of filing 
the application under sub-rule (1) and an appeal number shall be generated by the Registrar. 
5. Production of additional evidence before the Appellate Authority or the Appellate Tribunal 
(1) The appellant shall not be allowed to produce before the  Appellate Authority or the Appellate Tribunal 
any evidence, whether oral or documentary, other than the evidence produced by him during the course 
of the proceedings before the adjudicating authority or, as the case may be, the Appellate Authority 
except in the following circumstances, namely – 
 
(a) where the adjudicating authority or, as the case may be, the Appellate Authority has refused to 
admit evidence which ought to have been admitted; or 
(b) where the appellant was prevented by sufficient cause from producing the evidence which he 
was called upon to produce by the adjudicating authority or, as the case may be, the Appellate 
Authority; or 
(c) where the appellant was prevented by sufficient cause from producing before the adjudicating 
authority or, as the case may be, the Appellate Authority any evidence which is relevant to any 
ground of appeal; or 
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	 1	
 
Chapter – 
Appeals and Revision 
 
1.  Appeal to the Appellate Authority 
(1) An appeal to the Appellate Authority under sub-section (1) of section 107 of the Act shall be filed in 
FORM GST APL-01, along with the supporting documents, either electronically or otherwise as may 
be notified by the Commissioner, and a provisional acknowledgement shall be issued to the appellant 
immediately. 
 
(2) The grounds of appeal and the form of verification as contained in FORM GST APL-01 shall be signed 
in the manner specified in rule Registration.19. 
 
(3) A certified copy of the decision or order appealed against shall be submitted within seven days of filing 
the appeal under sub-rule (1) and a final acknowledgement, indicating appeal number  shall be issued 
thereafter in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this 
behalf: 
 
Provided that where the certified copy of the decision or order is submitted within seven days 
from the date of filing the FORM GST APL-01, the date of filing of the appeal shall be the date of 
issue of provisional acknowledgement and where the said copy is submitted after seven days, the date of 
filing of the appeal shall be the date of submission of such copy. 
 
Explanation. – The appeal shall be treated as filed only when the final acknowledgement, indicating the 
appeal number is issued. 
  
2. Application to the Appellate Authority 
(1) An application to the Appellate Authority under sub-section (2) of section 107 of the Act shall be made 
in FORM GST APL-03, along with supporting documents, either electronically or otherwise as may 
be notified by the Commissioner. 
 
(2) A certified copy of the decision or order appealed against shall be submitted within seven days of filing 
the application under sub-rule (1) and an appeal number shall be generated by the Appellate Authority 
or an officer authorised by him in this behalf.  
3. Appeal to the Appellate Tribunal 
(1) An appeal to the Appellate Tribunal under sub-section (1) of section 112 of the Act shall be filed along with 
the supporting documents either electronically or otherwise as may be notified by the Registrar, in FORM GST 
APL-05, on the common portal and a provisional acknowledgement shall be issued to the appellant 
immediately. 
(2) A memorandum of cross-objections to the Appellate Tribunal under sub-section (5) of section 112 of the 
Act shall be filed either electronically or otherwise as may be notified by the Registrar, in FORM GST APL-
06. 
	 2	
(3) The appeal and the memorandum of cross objections shall be signed in the manner specified in rule 
Registration.19. 
A certified copy of the decision or order appealed against along with fees as specified in sub-rule (5) shall be 
submitted to the Registrar within seven days of filing of the appeal under sub-rule (1) and a final 
acknowledgement, indicating the appeal number shall be issued thereafter in FORM GST APL-02 by the 
Registrar: 
Provided that where the certified copy of the decision or order is submitted within seven days from the date of 
filing the FORM GST APL-05, the date of filing of the appeal shall be the date of issue of provisional 
acknowledgement and where the said copy is submitted after seven days, the date of filing of the appeal shall be 
the date of submission of such copy. 
 
Explanation. – The appeal shall be treated as filed only when the final acknowledgement indicating the appeal 
number is issued. 
(5) The fees for filing of appeal or restoration of appeal shall be one thousand rupees for every one lakh rupees 
of tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee 
or penalty determined in the order appealed against, subject to maximum of twenty five thousand rupees. 
(6) There shall be no fee for application made before the Appellate Tribunal for rectification of errors referred 
to in sub-section (10) of section 112. 
4. Application to the Appellate Tribunal 
(1) An application to the Appellate Tribunal under sub-section (3) of section 112 of the Act shall be 
madeelectronically or otherwise, in FORM GST APL-07, along with supporting documents on the 
common portal. 
 
(2) A certified copy of the decision or order appealed against shall be submitted within seven days of filing 
the application under sub-rule (1) and an appeal number shall be generated by the Registrar. 
5. Production of additional evidence before the Appellate Authority or the Appellate Tribunal 
(1) The appellant shall not be allowed to produce before the  Appellate Authority or the Appellate Tribunal 
any evidence, whether oral or documentary, other than the evidence produced by him during the course 
of the proceedings before the adjudicating authority or, as the case may be, the Appellate Authority 
except in the following circumstances, namely – 
 
(a) where the adjudicating authority or, as the case may be, the Appellate Authority has refused to 
admit evidence which ought to have been admitted; or 
(b) where the appellant was prevented by sufficient cause from producing the evidence which he 
was called upon to produce by the adjudicating authority or, as the case may be, the Appellate 
Authority; or 
(c) where the appellant was prevented by sufficient cause from producing before the adjudicating 
authority or, as the case may be, the Appellate Authority any evidence which is relevant to any 
ground of appeal; or 
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(d) where the adjudicating authority or, as the case may be, the Appellate Authority has made the 
order appealed against without giving sufficient opportunity to the appellant to adduce evidence 
relevant to any ground of appeal. 
 
(2) No evidence shall be admitted under sub-rule (1) unless the Appellate Authority or the Appellate 
Tribunal records in writing the reasons for its admission. 
(3) The Appellate Authority or the Appellate Tribunal shall not take any evidence produced under sub-rule 
(1) unless the adjudicating authority or an officer authorised in this behalf by the said authority has 
been allowed a reasonable opportunity - 
 
(a) to examine the evidence or document or to cross-examine any witness produced by the 
appellant; or 
(b) to produce any evidence or any witness in rebuttal of the evidence produced by the appellant 
under sub-rule (1). 
 
(4) Nothing contained in this rule shall affect the power of the Appellate Authority or the Appellate 
Tribunal to direct the production of any document, or the examination of any witness, to enable it to 
dispose of the appeal. 
6. Order of Appellate Authority or Appellate Tribunal 
(1) The Appellate Authority shall, along with its order under sub-section (11) of section 107 of the Act, 
issue a summary of the order in FORM GST APL-04 clearly indicating the final amount of demand confirmed. 
(2)  The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly indicating the final 
amount of demand confirmed by the Appellate Tribunal. 
7. Appeal to the High Court 
(1) An appeal to the High Court under sub-section (1) of section 117 of the Act shall be filed in FORM GST 
APL-08. 
 
(2) The grounds of appeal and the form of verification as contained in FORM GST APL-08 shall be signed in 
the manner specified in rule Registration.19. 
8. Demand confirmed by the Court 
The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly indicating the final amount 
of demand confirmed by the High Court or, as the case may be, Supreme Court. 
 
 
9. Disqualification for misconduct of an authorised representative 
 
Where an authorised representative, other than those referred to in clause (b) or clause (c) of sub-section (2) of 
section 116 of the Act is found, upon an enquiry into the matter, guilty of misconduct in connection with any 
proceedings under the Act, the Commissioner may, after providing him an opportunity of being heard, 
disqualify him from appearing as an authorised representative. 
 
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