Can I appeal a GST order?
Chartered Accountant · ICAI M.No. 153926 · FRN 136869W
The first appeal
If you disagree with an order — say a DRC-01 demand confirmed against you — you can appeal to the Appellate Authority within 3 months (extendable by one month for sufficient cause). You must make a pre-deposit of 10% of the disputed tax to have the appeal admitted, which also stays recovery of the balance.
The next levels
If the first appeal fails, you can go to the GST Appellate Tribunal (with a further pre-deposit), and from there to the High Court and Supreme Court on substantial questions of law. Each stage has its own time limit and form. Tribunal timelines and pre-deposit caps have evolved — confirm the current position.
A worked example
Example: a ₹10 lakh demand is confirmed. You file the first appeal within three months, pre-depositing ₹1 lakh (10%), which pauses recovery of the rest while the appeal is heard. A well-argued appeal with reconciliations and case law often succeeds where the original reply was weak. Missing the three-month window, however, can be fatal. Our team can draft and represent the appeal.
Talk to CA Vijay R Singh
Want to challenge a GST order on appeal? You can message him directly, or book a short call to talk through your situation.
This answer is general information for businesses, not tax advice. Tax rates, thresholds and forms change with each Finance Act — please confirm the current position for your own facts, or speak to us, before acting.