{"id":6689,"date":"2024-02-24T12:52:17","date_gmt":"2024-02-24T12:52:17","guid":{"rendered":"https:\/\/www.caindelhiindia.com\/blog\/?p=6689"},"modified":"2025-03-26T18:46:58","modified_gmt":"2025-03-26T18:46:58","slug":"overview-of-gst-appeal","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/overview-of-gst-appeal\/","title":{"rendered":"Overview of GST Appeal"},"content":{"rendered":"<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-6693\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/02\/Overview-of-GST-Appeal.png\" alt=\"Overview of GST Appeal\" width=\"1024\" height=\"882\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/02\/Overview-of-GST-Appeal.png 1024w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/02\/Overview-of-GST-Appeal-300x258.png 300w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/02\/Overview-of-GST-Appeal-768x662.png 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/02\/Overview-of-GST-Appeal-800x689.png 800w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/h2>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69e71bba4b185\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69e71bba4b185\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caindelhiindia.com\/blog\/overview-of-gst-appeal\/#Overview_of_Goods_and_service_Tax_GST_Appeal\" title=\"Overview of Goods and service Tax (GST) Appeal\">Overview of Goods and service Tax (GST) Appeal<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caindelhiindia.com\/blog\/overview-of-gst-appeal\/#What_are_the_steps_of_GST_appeals_Filling\" title=\"What are the steps of GST appeals Filling?\">What are the steps of GST appeals Filling?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caindelhiindia.com\/blog\/overview-of-gst-appeal\/#Is_all_GST_appeal_be_made_to_State_Goods_and_service_Tax_Central_Goods_and_service_Tax_both_authorities\" title=\"Is all GST appeal be made to State Goods and service Tax &amp; Central \u00a0Goods and service Tax \u00a0both authorities?\u00a0\">Is all GST appeal be made to State Goods and service Tax &amp; Central \u00a0Goods and service Tax \u00a0both authorities?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caindelhiindia.com\/blog\/overview-of-gst-appeal\/#Submitting_of_Goods_and_service_Tax_Appeal\" title=\"Submitting of Goods and service Tax Appeal\">Submitting of Goods and service Tax Appeal<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caindelhiindia.com\/blog\/overview-of-gst-appeal\/#Is_withdrawal_of_a_GST_appeal_is_possible\" title=\"Is withdrawal of a GST appeal is possible ?\u00a0\u00a0\">Is withdrawal of a GST appeal is possible ?\u00a0\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caindelhiindia.com\/blog\/overview-of-gst-appeal\/#Draft_of_appeal_against_order_under_section_73_for_GST_on_royalty_payment\" title=\"Draft of appeal against order under section 73 for GST on royalty payment\">Draft of appeal against order under section 73 for GST on royalty payment<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caindelhiindia.com\/blog\/overview-of-gst-appeal\/#Can_GST_taxpayer_file_an_GST_Appeal_After_12_months\" title=\"Can GST taxpayer file an GST Appeal After 12 months?\">Can GST taxpayer file an GST Appeal After 12 months?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caindelhiindia.com\/blog\/overview-of-gst-appeal\/#Steps_to_Handle_Incorrect_GSTR-1_IFF_Reporting_Issue\" title=\"Steps to Handle Incorrect GSTR-1 (IFF) Reporting Issue\">Steps to Handle Incorrect GSTR-1 (IFF) Reporting Issue<\/a><ul class='ez-toc-list-level-4'><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.caindelhiindia.com\/blog\/overview-of-gst-appeal\/#File_a_Written_Representation_to_the_GST_Officer\" title=\"File a Written Representation to the GST Officer\">File a Written Representation to the GST Officer<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.caindelhiindia.com\/blog\/overview-of-gst-appeal\/#Explore_Options_for_Resolution\" title=\"Explore Options for Resolution\">Explore Options for Resolution<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.caindelhiindia.com\/blog\/overview-of-gst-appeal\/#If_Appeal_Fails_%E2%80%93_Approach_High_Court_Writ_Petition_under_Article_226\" title=\"If Appeal Fails \u2013 Approach High Court (Writ Petition under Article 226)\">If Appeal Fails \u2013 Approach High Court (Writ Petition under Article 226)<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Overview_of_Goods_and_service_Tax_GST_Appeal\"><\/span><span style=\"color: #000080;\">Overview of Goods and service Tax (GST) Appeal<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Within three months of the date the judgement or order is informed to them, any taxpayer or unregistered individual who feels wronged by a decision or order rendered against them may file an appeal with the Appellate Authority.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"What_are_the_steps_of_GST_appeals_Filling\"><\/span><span style=\"color: #000080;\"><strong>What are the steps of GST appeals Filling?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-6691\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/02\/Appeal-steps1.png\" alt=\"GST Appeal-steps\" width=\"721\" height=\"255\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/02\/Appeal-steps1.png 721w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/02\/Appeal-steps1-300x106.png 300w\" sizes=\"(max-width: 721px) 100vw, 721px\" \/><\/p>\n<table width=\"646\">\n<tbody>\n<tr>\n<td>Appeal level<\/td>\n<td>Orders passed by<\/td>\n<td>Appeal to<\/td>\n<td>Sections of Act<\/td>\n<\/tr>\n<tr>\n<td>First<\/td>\n<td>Adjudicating Authority<\/td>\n<td>1<sup>st<\/sup> Appellate Authority<\/td>\n<td>107<\/td>\n<\/tr>\n<tr>\n<td>Second<\/td>\n<td>First Appellate Authority<\/td>\n<td>Appellate Tribunal<\/td>\n<td>109,110<\/td>\n<\/tr>\n<tr>\n<td>Third<\/td>\n<td>Appellate Tribunal<\/td>\n<td>High Court<\/td>\n<td>111-116<\/td>\n<\/tr>\n<tr>\n<td>Fourth<\/td>\n<td>High Court<\/td>\n<td>Supreme Court<\/td>\n<td>117-118<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Is_all_GST_appeal_be_made_to_State_Goods_and_service_Tax_Central_Goods_and_service_Tax_both_authorities\"><\/span><span style=\"color: #000080;\"><strong>Is all GST appeal be made to State Goods and service Tax &amp; Central \u00a0Goods and service Tax \u00a0both authorities?\u00a0<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>As per the Goods and service Tax Act, Central Goods and service Tax &amp; State Goods and service Tax or UTGST officers are both empowered to pass orders. As per the GST Act, an order passed under Central Goods and service Tax will also be deemed to apply to State Goods and service Tax.<\/li>\n<li>But in case the GST Officer under Central Goods and service Tax has passed an order, any appeal\/review\/ revision\/rectification against the order will lie only with the officers of Central Goods and service Tax. In the Similar manner, for State Goods and service Tax, for any order passed by the State Goods and service Tax officer the appeal\/review\/revision\/rectification will lie with the proper officer of State Goods and service Tax only.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Submitting_of_Goods_and_service_Tax_Appeal\"><\/span><span style=\"color: #000080;\"><strong>Submitting of Goods and service Tax Appeal<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>To submit an GST appeal to the respective GST Appellate Authority, Taxpayer can follow the procedure detailed as per attached charted steps.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-6692\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/02\/GST-apeal.jpg\" alt=\"GST appeal.\" width=\"944\" height=\"1243\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/02\/GST-apeal.jpg 944w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/02\/GST-apeal-228x300.jpg 228w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/02\/GST-apeal-778x1024.jpg 778w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/02\/GST-apeal-768x1011.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/02\/GST-apeal-800x1053.jpg 800w\" sizes=\"(max-width: 944px) 100vw, 944px\" \/><\/p>\n<ul>\n<li>A person may file an appeal with the First Appellate Authority if they are dissatisfied with any ruling or order made under Goods and service Tax law against them by an adjudicating authority. They have the right to appeal to the National Appellate Tribunal, the High Court, and ultimately the Supreme Court if they are unhappy with the ruling made by the First Appellate Authority.<\/li>\n<\/ul>\n<p>Question: Is there need require to file any hardcopy to the GST Department after filing GST Appeal online.. I received provisional acknowledgement after filing online GST Appeal. It was filed on 14\/1\/202X, but still no notice for hearing is received. What to do?<\/p>\n<p>Ans: It is mandatory to submit all the related docs in the form of hard copy after that they can be considered an appeal submitted and GST Dept will issue APL 02.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Is_withdrawal_of_a_GST_appeal_is_possible\"><\/span><span style=\"color: #000080;\"><strong>Is withdrawal of a GST appeal<\/strong><strong> is possible ?\u00a0\u00a0<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>In the 48th GST Council meeting, It was determined for offering the opportunity to withdraw a previously submitted GST appeal. The goal of the move was to lessen the volume of litigation that the appellate authorities must handle. In this context, Notification No. 26\/2022-Central Tax introduced a new Rule 109C into the CGST Rules.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-6690\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/02\/withdwal-of-apeal.png\" alt=\"\" width=\"696\" height=\"557\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/02\/withdwal-of-apeal.png 696w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/02\/withdwal-of-apeal-300x240.png 300w\" sizes=\"(max-width: 696px) 100vw, 696px\" \/><br \/>\nAccording to Rule 109C, the petitioner may submit a withdrawal of appeal application at any point up to the issuance of the show-cause notice or the order under Section 107(11), whichever comes first. This relates to any appeal that has been submitted using Form GST APL-01 or Form GST APL-03. The new Form GST APL-01\/03W must be used to file the appeal withdrawal application.<\/p>\n<p>It is significant to note that the appellate authority&#8217;s consent will be needed to withdraw the aforementioned appeal in cases where the final acknowledgment in Form GST APL-02 has been issued. After the petitioner files the application for withdrawal of the appeal, the appellate authority has seven days to rule on it. An appellant can file a new appeal within the time limits outlined in Section 107 after such withdrawal.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Draft_of_appeal_against_order_under_section_73_for_GST_on_royalty_payment\"><\/span><span style=\"color: #000080;\"><strong>Draft of appeal against order under section 73 for GST on royalty payment<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>To,<br \/>\nThe Appellate Authority,<br \/>\n(Name and address of the jurisdictional office)<\/p>\n<p>Subject: Appeal against order u\/s 73 for GST on royalty payment<\/p>\n<p>Sir\/Madam,<\/p>\n<p>I, (name of the appellant), having GSTIN (number), hereby file this appeal against the order no. (number) dated (date) passed by the (designation and name of the officer) under section 73 of the CGST Act 2017.<\/p>\n<p>The facts of the case, the show cause notice and the order appealed against are as follows:<\/p>\n<p>(Here, give a brief summary of the facts of the case, the show cause notice issued by the officer, the allegations imposed therein, and the order passed by the officer. Mention the amount of tax, interest and penalty demanded by the officer and the basis of the demand.)<\/p>\n<p>The grounds of appeal are as follows:<\/p>\n<p>(Here, state the reasons why you are aggrieved by the order and why you think the order is erroneous, illegal or unjustified. Mention the relevant provisions of the law, the rules, the notifications, the circulars, the case laws or any other authority that support your arguments. Number the grounds of appeal and be concise and clear.)<\/p>\n<p>In view of the above grounds of appeal, I pray that the Appellate Authority may be pleased to:<\/p>\n<p>(Here, state the relief that you are seeking from the Appellate Authority. Mention the amount of tax, interest and penalty that you are contesting and the amount that you have already paid, if any. Request the Appellate Authority to set aside, modify or annul the order appealed against and grant any other relief that you deem fit.)<\/p>\n<p>I declare that the facts stated in this appeal are true and correct to the best of my knowledge and belief.<\/p>\n<p>Date: (date)<br \/>\nPlace: (place)<\/p>\n<p>Signature of the appellant or his authorized representative<br \/>\n(Name and designation of the appellant or his authorized representative)<\/p>\n<h3 class=\"\" data-start=\"339\" data-end=\"386\"><span class=\"ez-toc-section\" id=\"Can_GST_taxpayer_file_an_GST_Appeal_After_12_months\"><\/span><span style=\"color: #000080;\"><strong data-start=\"343\" data-end=\"386\">Can GST taxpayer file an GST Appeal After 12 months?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p class=\"\" data-start=\"0\" data-end=\"337\"><span style=\"color: #000000;\">Yes, As per Section 107 of the CGST Act, 2017, the time limit for filing a GST appeal after receiving a DRC-07 form is typically three months from the date of receipt of the GST order. However, the appellate authority has the discretion to allow a delay of up to one additional month (30 days) if a valid reason is provided.\u00a0<\/span><\/p>\n<p data-start=\"339\" data-end=\"386\"><span style=\"color: #000080;\"><strong data-start=\"343\" data-end=\"386\">Can You File an Appeal After 12 Months?<\/strong><\/span><\/p>\n<ul data-start=\"387\" data-end=\"1077\">\n<li class=\"\" data-start=\"387\" data-end=\"541\">\n<p class=\"\" data-start=\"389\" data-end=\"541\">Legally, No: The prescribed limit (90 days + 30 days = 120 days) is strictly followed. Appeals beyond this period are typically not entertained.<\/p>\n<\/li>\n<li class=\"\" data-start=\"542\" data-end=\"716\">\n<p class=\"\" data-start=\"544\" data-end=\"716\">Exception in Your Case: If no email or notice was received, you can argue that the order was not \u201ccommunicated\u201d as required under Section 169 of the CGST Act.<\/p>\n<\/li>\n<li class=\"\" data-start=\"717\" data-end=\"1077\">\n<p class=\"\" data-start=\"719\" data-end=\"741\"><span style=\"color: #000080;\"><strong>Possible Remedies:<\/strong><\/span><\/p>\n<ul data-start=\"744\" data-end=\"1077\">\n<li class=\"\" data-start=\"744\" data-end=\"874\">\n<p class=\"\" data-start=\"747\" data-end=\"874\">File a writ petition in the High Court seeking permission to file an appeal, arguing that the order was never communicated.<\/p>\n<\/li>\n<li class=\"\" data-start=\"877\" data-end=\"975\">\n<p class=\"\" data-start=\"880\" data-end=\"975\">Request a condonation of delay with strong proof that the client was unaware of the demand.<\/p>\n<\/li>\n<li class=\"\" data-start=\"978\" data-end=\"1077\">\n<p class=\"\" data-start=\"981\" data-end=\"1077\">Check the GST portal&#8217;s Notices &amp; Orders section to confirm if the DRC-07 was uploaded there.<\/p>\n<\/li>\n<li class=\"\" data-start=\"978\" data-end=\"1077\">\n<p class=\"\" data-start=\"981\" data-end=\"1077\">Thaerfater Check if the order is visible on the GST portal under Services &gt; User Services &gt; View Notices and Orders. and If the order is not found or was never received, draft a representation letter to the GST Officer seeking clarification. If the officer refuses relief, explore filing a writ petition.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3 class=\"\" data-start=\"0\" data-end=\"71\"><span class=\"ez-toc-section\" id=\"Steps_to_Handle_Incorrect_GSTR-1_IFF_Reporting_Issue\"><\/span><span style=\"color: #000080;\"><strong>Steps to Handle Incorrect GSTR-1 (IFF) Reporting Issue<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p class=\"\" data-start=\"73\" data-end=\"230\">Since the amendment window for FY 2021-2022 has closed, the taxpayer\u00a0may face a demand notice under Section 73 or 74 of the CGST Act. Here\u2019s how you can proceed:<\/p>\n<h4 data-start=\"237\" data-end=\"298\"><span class=\"ez-toc-section\" id=\"File_a_Written_Representation_to_the_GST_Officer\"><\/span><span style=\"color: #000080;\"><strong data-start=\"241\" data-end=\"296\">File a Written Representation to the GST Officer<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul data-start=\"299\" data-end=\"824\">\n<li class=\"\" data-start=\"299\" data-end=\"438\">\n<p class=\"\" data-start=\"301\" data-end=\"438\">Explain the clerical mistake: Clearly state that the GSTR-1 (IFF) of one party was mistakenly uploaded under another party\u2019s GSTIN. and Attach supporting documents:<\/p>\n<ul data-start=\"478\" data-end=\"686\">\n<li class=\"\" data-start=\"478\" data-end=\"523\">\n<p class=\"\" data-start=\"480\" data-end=\"523\">Invoices of both parties for that period.<\/p>\n<\/li>\n<li class=\"\" data-start=\"526\" data-end=\"604\">\n<p class=\"\" data-start=\"528\" data-end=\"604\">Email correspondences or internal records showing the correct transaction.<\/p>\n<\/li>\n<li class=\"\" data-start=\"607\" data-end=\"686\">\n<p class=\"\" data-start=\"609\" data-end=\"686\">GSTR-3B filings to demonstrate that tax liability was correctly discharged.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li class=\"\" data-start=\"687\" data-end=\"824\">\n<p class=\"\" data-start=\"689\" data-end=\"824\">Request rectification or relief: Ask the officer to consider the principle of natural justice and not impose demand unfairly.<\/p>\n<\/li>\n<\/ul>\n<h4 data-start=\"831\" data-end=\"874\"><span class=\"ez-toc-section\" id=\"Explore_Options_for_Resolution\"><\/span><span style=\"color: #000080;\"><strong data-start=\"835\" data-end=\"872\">Explore Options for Resolution<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li data-start=\"875\" data-end=\"931\">If the officer accepts the representation, the\u00a0officer may drop the demand or issue a lesser penalty under Section 125 (general penalty for procedural lapses).<\/li>\n<li data-start=\"1058\" data-end=\"1115\">In case the officer rejects and raises a demand, file an appeal under Section 107 (GST Act) within 90 days of receiving DRC-07. It is argued that the error was unintentional, and no revenue loss occurred.<\/li>\n<\/ul>\n<h4 data-start=\"1291\" data-end=\"1375\"><span class=\"ez-toc-section\" id=\"If_Appeal_Fails_%E2%80%93_Approach_High_Court_Writ_Petition_under_Article_226\"><\/span><span style=\"color: #000080;\"><strong data-start=\"1295\" data-end=\"1373\">If Appeal Fails \u2013 Approach High Court (Writ Petition under Article 226)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p class=\"\" data-start=\"1376\" data-end=\"1520\">If the First Appellate Authority does not provide relief, you may approach the Hon&#8217;ble High Court through a Writ Petition, citing: Supreme Court rulings on procedural errors not affecting revenue (e.g., cases emphasizing substance over form in tax matters). Lack of opportunity to rectify the mistake, violating principles of natural justice.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Overview of Goods and service Tax (GST) Appeal Within three months of the date the judgement or order is informed to them, any taxpayer or unregistered individual who feels wronged by a decision or order rendered against them may file an appeal with the Appellate Authority. What are the steps of GST appeals Filling? Appeal &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[933],"tags":[1046],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/6689"}],"collection":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/comments?post=6689"}],"version-history":[{"count":5,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/6689\/revisions"}],"predecessor-version":[{"id":8857,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/6689\/revisions\/8857"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=6689"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=6689"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=6689"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}