Section 73 and 74 demand orders
Tax, interest and penalty confirmed after a show-cause notice for periods up to 2023-24.
GST · Appeals
GST appeal consultant in Lucknow — first appeal to GSTAT
A GST demand order is not the end of the matter. Aidwish files GST appeals under Section 107, manages the pre-deposit so recovery is stayed, argues the case before the Appellate Authority and takes it to the GST Appellate Tribunal when needed — for businesses in Lucknow and across Uttar Pradesh.
Section 107 first appealAPL-01 filingPre-deposit & stayGSTAT second appeal
In short
An appeal against a GST order is filed in Form GST APL-01 under Section 107 of the CGST Act within three months of the order, extendable by one month for sufficient cause. You must pay the admitted amount in full and a pre-deposit of 10% of the disputed tax; recovery of the balance is then stayed. Against the appellate order, a second appeal lies to the GST Appellate Tribunal (GSTAT) under Section 112 with a further pre-deposit. Aidwish drafts the grounds, files the appeal and represents you at the hearing.
Why appeal
An adverse GST order can be corrected on appeal
Many GST demand orders are passed in a hurry: the reply was not considered, a personal hearing was not given, the limitation period had expired, or input tax credit was denied without examining the evidence. An appeal is the statutory route to correct these errors, and it is often the most cost-effective one.
The first appeal goes to the Appellate Authority, a senior officer of the department, under Section 107 of the CGST Act and the corresponding State GST Act. The appellate authority can confirm, modify or annul the order, and can examine both facts and law. Grounds that were not raised earlier can be added in limited cases, but the strongest appeals are built on a record created at the notice stage.
Timing and money matter. An appeal must be filed within the time allowed, with the pre-deposit paid, or the department can proceed to recover the full demand — including by attaching bank accounts. Aidwish moves quickly on both: we check the order, compute the pre-deposit, file the appeal and make sure recovery is stayed.
Penalty-only orders
Where an order demands only penalty and no tax, the pre-deposit requirement has changed. With effect from 1 October 2025, an appeal against a penalty-only order requires a pre-deposit of 10% of the penalty. Whether this applies to orders passed earlier has been contested, and we advise on the position for each order before filing.
Key provisions
GST appeal time limits and pre-deposit at a glance
- First appeal — Section 107
- Filed in Form GST APL-01 before the Appellate Authority within three months of communication of the order; a further one month can be allowed for sufficient cause.
- Pre-deposit for first appeal
- The full amount of tax, interest, fine, fee and penalty that is admitted, plus 10% of the tax in dispute, subject to the statutory cap.
- Stay of recovery
- Under Section 107(7), once the pre-deposit is paid, recovery of the balance is deemed to be stayed while the appeal is pending.
- Penalty-only appeals
- From 1 October 2025, an appeal against an order demanding only penalty requires a pre-deposit of 10% of the penalty.
- Second appeal — Section 112
- Filed in Form GST APL-05 before the GST Appellate Tribunal within three months of the appellate order, with a further three months allowed for sufficient cause.
- Pre-deposit before GSTAT
- An additional 10% of the tax in dispute, over and above the first-appeal deposit, subject to the statutory cap; recovery of the balance is then stayed under Section 112(9).
- Beyond the Tribunal
- Appeals from GSTAT lie to the High Court on substantial questions of law, and writ petitions remain available in cases of jurisdictional error or breach of natural justice.
Time limits run from the date the order is communicated. Pre-deposit caps and procedures are amended from time to time; we confirm the current position for each order. This page is general information, not legal advice.
How we work
What a GST appeal with Aidwish includes
- Order reviewLimitation, jurisdiction, natural justice and computation errors identified first.
- Pre-deposit computationThe admitted amount and 10% of the disputed tax worked out correctly.
- Grounds of appealClear, numbered grounds on facts and law, with supporting case law.
- APL-01 filingOnline filing with the statement of facts, documents and pre-deposit proof.
- Condonation of delayAn application with reasons where the appeal is filed in the extra period.
- Stay of recoveryFollow-up with the department so attachment or recovery stops.
- Hearing and submissionsRepresentation before the Appellate Authority with written submissions.
- GSTAT appealSecond appeal in APL-05 and representation before the Tribunal if needed.
Process
How a GST appeal moves
Share the order
Send the demand order, the notice, your reply and the hearing record.
Assess
We review the grounds, limitation and the pre-deposit required.
File
We file APL-01 with grounds, documents and pre-deposit.
Hearing
We argue the appeal before the Appellate Authority.
Next step
We implement the order, or take the matter to GSTAT.
Orders we appeal
Common GST orders taken to appeal
Section 74A orders
Demand orders for 2024-25 onward under the unified provision.
Input tax credit reversals
Credit denied for supplier default, GSTR-2B mismatch or alleged fake invoices.
Section 129 detention orders
Tax and penalty imposed on goods or vehicles detained in transit.
Refund rejection orders
Export and inverted-duty refunds rejected or reduced.
Registration cancellation
Orders cancelling GST registration, where revocation is refused.
Who handles your matter
GST appeals led by Devendra Yadav
Devendra Yadav advises on GST disputes from the notice stage through appeal, alongside customs, income tax and corporate law. Engagements he has led include resolving a GST demand of ₹50 lakh through representation and documentation.
Devendra YadavTaxation, Litigation & Regulatory Advisory
- ₹50 lakh GST demand resolved through representation
- First appeals under Section 107
- GSTAT second appeals under Section 112
FAQ
GST appeals — questions answered
What is the time limit for filing a GST appeal?
A first appeal under Section 107 must be filed within three months from the date the order is communicated. The Appellate Authority can allow a further one month if there was sufficient cause for the delay. A second appeal to GSTAT under Section 112 must be filed within three months of the appellate order, extendable by another three months.
How much pre-deposit is required for a GST appeal?
For the first appeal, you pay the full admitted amount and 10% of the disputed tax, subject to the statutory cap. For a second appeal before GSTAT, an additional 10% of the disputed tax is payable. Once the pre-deposit is made, recovery of the balance is stayed while the appeal is pending.
Is pre-deposit required for an appeal against a penalty-only order?
From 1 October 2025, an appeal against an order that demands only penalty requires a pre-deposit of 10% of the penalty. Whether this applies to orders passed before that date has been contested, so the position should be checked for each order.
Which form is used for a GST appeal?
A first appeal is filed online in Form GST APL-01. A second appeal before the GST Appellate Tribunal is filed in Form GST APL-05.
Can the department recover the demand while my appeal is pending?
Once the appeal is filed with the required pre-deposit, recovery of the remaining amount is deemed to be stayed under Section 107(7). If recovery action continues, it should be brought to the officer’s notice immediately with proof of the appeal.
What if I missed the GST appeal deadline?
If you are within the extra one month, file the appeal with an application for condonation of delay. Beyond that period, the Appellate Authority cannot condone the delay, and the remaining options — such as a writ petition in exceptional cases — should be discussed with a professional.
Do you file GST appeals outside Lucknow?
Yes. We file and argue GST appeals for businesses across Uttar Pradesh and other states, with filings online and hearings attended in person or virtually.
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Tell us about the GST order
Share the notice, order or situation in brief. We review it and call you back, in Hindi or English.