An order under section 73 or 74, a rejected refund, a cancelled registration, a penalty order — each can be appealed to the appellate authority (Joint/Additional Commissioner, Appeals) within three months of the order being communicated, with a pre-deposit of the admitted tax in full and a prescribed percentage of the disputed tax. Beyond the first appeal lie the GST Appellate Tribunal, the High Court and the Supreme Court, where we work alongside counsel.
Who this is for
- Businesses with a demand order, penalty order or rejection they believe is wrong
- Businesses whose reply was ignored or where an ex-parte order was passed
- Taxpayers with a refund rejected on procedural grounds
- Businesses with a registration cancelled and revocation refused
- Companies with multi-period disputes over ITC, classification or valuation
When you need it — common situations
Order passed after a hearing you attended
Appeal on merits with the record built in the reply and hearing.
Ex-parte order
Appeal, and where justified, seek to have the matter heard on merits.
Refund rejected
Often on documentation or time-limit grounds that are contestable.
Order in a multi-year dispute
Strategy across periods — and the ISD / ITC-distribution disputes we have long handled.
What Marvel does
- Assess the order: what was decided, what was ignored, what the grounds of appeal are, and whether it is worth appealing at all
- Compute the pre-deposit and advise on payment through the electronic cash/credit ledgers
- Draft the appeal (APL-01) with a statement of facts, grounds and evidence; file within the limitation period
- Prepare written submissions and appear at hearings before the appellate authority
- Manage stay of recovery during the appeal, and respond to recovery notices
- For tribunal and court stages, brief and work with counsel, keeping the factual record consistent
Documents and information usually required
- The order and the notice/reply/hearing record that preceded it
- Returns, reconciliations and documents relied on
- Proof of pre-deposit
- Authorisation for representation
Step-by-step process
Order review
Within days of receipt: merits, limitation date, pre-deposit amount, recommendation.
Appeal filing
APL-01 with grounds and annexures on the portal; acknowledgement and hearing date.
Hearing
Written submissions on record; oral representation.
Order in appeal
Closure, partial relief, or the next forum with counsel.
Timeline and fees
The limitation period is three months from communication of the order, extendable by up to one further month on sufficient cause. Pre-deposit is prescribed by law as a percentage of the disputed tax (in addition to admitted tax). Fees are quoted per appeal and per hearing.
Send us the situation in a couple of lines. We will tell you what applies — and if it is something you can do yourself.
Common problems we see
- Appeals filed on the last day without grounds, then "to be supplemented"
- Pre-deposit computed on the wrong base
- Facts in the appeal that contradict the earlier reply, weakening both
- Recovery proceeding during the appeal because stay was not addressed
Why Marvel Consultants
- Representation before GST authorities in disputes and appeals is the practice Marvel was built on
- We think about the tribunal record while drafting the first reply
- Honest assessment: we tell you when settling or paying is cheaper than appealing
Frequently asked questions
What is the pre-deposit for a GST appeal?
The full amount of tax, interest and penalty admitted by you, plus the prescribed percentage of the disputed tax (as set by the CGST Act and amended from time to time), paid before filing. The disputed penalty and interest do not have to be pre-deposited at the first-appeal stage. We compute the exact figure for your order.
Does filing an appeal stop recovery?
Filing the appeal with the pre-deposit results in the balance being stayed by operation of law until the appeal is disposed of. Recovery notices issued nonetheless should be responded to promptly with the appeal acknowledgement.
Can an ex-parte order be appealed?
Yes. The appeal can argue both on merits and that the order was passed without hearing you, seeking a fresh hearing. Time limits apply as usual from the date the order was communicated on the portal.
Do I need to visit your office to start?
No. Most matters start with a call or WhatsApp and photographs of your documents. We meet at our Yeshwanthpur office or at the property when a physical inspection, signature or original document is needed.
How are your fees structured?
A fixed professional fee agreed before work starts, quoted after a free first assessment of your documents. Government fees, stamp duty and statutory charges are separate and paid to the authority. We do not quote a headline price for complex matters because the work depends on what the records show.