Appeal to GST Tribunal (APL-05 vs APL-04) — Time Limit & Draft

Appeal to the Tribunal

Under Section 112, any person aggrieved by an order in APL-04 may appeal to the Appellate Tribunal within 3 months from the date of communication of the order (6 months for departmental appeals under Section 112(3)). The Tribunal may condone a further delay of up to 3 months on sufficient cause.

Pre-deposit under Section 112

Pre-deposit for a Tribunal appeal is 10% of the disputed tax in addition to the amount paid at the first-appeal stage. Recent amendments have modified the aggregate cap; the amount to be deposited must be computed with reference to the disputed tax component only.

Grounds of Appeal in APL-05

The Grounds of Appeal in APL-05 should be substantive and not a repetition of the first-appeal grounds — the Tribunal is the last fact-finding forum on GST issues.

• Perversity in appreciation of facts / evidence
• Error of law — misapplication of Sections, Rules, Circulars
• Binding precedent ignored by the Appellate Authority
• Natural justice — first appeal decided without hearing / reasoned order

A defensible reply combines procedural safeguards with grounds on merits. Use this checklist as the skeleton of every APL-04 reply.

1. 1. Proper officer & jurisdiction
   Verify that the officer issuing the APL-05 has monetary and territorial jurisdiction under the CBIC circulars. A notice issued without jurisdiction is void.
2. 2. Statutory time limits
   Check whether the APL-05 is within limitation under Section 73/74/74A (or the applicable rule). A time-barred notice is liable to be dropped as a threshold ground.
3. 3. Natural justice
   Confirm that the SCN is not vague, that relied-upon documents are enclosed, and that opportunity of personal hearing under Section 75(4) has been granted.
4. 4. Statement of facts
   A clean, chronological narrative — parties, GSTIN, period, returns, audit / scrutiny trigger, prior correspondence and payments made.
5. 5. Grounds on law and merits
   Discrepancy-wise reply — agreed, partly agreed, or disagreed, with the section, rule, circular and case law relied on. Reconciliations attached as annexures.
6. 6. Correct form & payments
   File the reply in the prescribed form on the GST portal. Any admitted tax is paid through DRC-03 with interest, penalty and late fee shown separately.
7. 7. Prayer & hearing request
   End the reply with a specific prayer (drop proceedings / grant hearing / accept payment) and expressly request a personal hearing.

Frequently asked questions

Related notices & orders