Section 107 Appeal to Appellate Authority
This query is : Resolved
28 January 2024
Query regarding pre-deposit for appeal u/s 107
Appellant has been charged with tax rate higher than what is applicable i.e., 12% instead of 5% u/s 73 of the GST Act
Turnover being 20 cr.
What shall be the amount admitted?
20 cr @ 5%
OR
The entire amount to be disputed as the tax rate charged is higher than the applicable rate?
Appellant has been charged with tax rate higher than what is applicable i.e., 12% instead of 5% u/s 73 of the GST Act
Turnover being 20 cr.
What shall be the amount admitted?
20 cr @ 5%
OR
The entire amount to be disputed as the tax rate charged is higher than the applicable rate?
28 January 2024
12.5% on tax payable (2.5% I. form of cash)
28 January 2024
Hi Mam, thanks for the reply
This appeal does not belong to appeal under amnesty scheme.
U/s 107 we are required to pre-deposit 10% of the disputed amount, just wanted to know whether any of the amount shall be entered as admitted amount
OR
the entire tax amount determined @12% (higher rate) will be the disputed amount and the client has to pay 10% on such disputed amount as pre-deposit?
This appeal does not belong to appeal under amnesty scheme.
U/s 107 we are required to pre-deposit 10% of the disputed amount, just wanted to know whether any of the amount shall be entered as admitted amount
OR
the entire tax amount determined @12% (higher rate) will be the disputed amount and the client has to pay 10% on such disputed amount as pre-deposit?
28 January 2024
10% of disputed tax only.
17 August 2025
Here’s a detailed breakdown to strengthen your response:
** ⏳ Timeline & Condone Delay**
Appeal must be filed within 3 months from communication of the order.
A further 1-month extension can be granted, subject to sufficient cause.
** Pre-Deposit Requirement**
Appellant must pay the admitted tax/interest/penalty in full, plus 10% of the disputed tax, capped at ₹20 crore.
This pre-deposit automatically stays recovery proceedings.
** Filing Process**
Use FORM GST APL-01 to file the appeal; acknowledgement (FORM GST APL-02) confirms the appeal is officially filed.
** No Remand Rule**
The Appellate Authority must decide the appeal and cannot remand it back to the adjudicating officer.
** ⏱ Decision Timeline**
Appeals should ideally be decided within one year. Extensions are allowed for complex cases.
** Condonation Beyond Four Months**
Courts have generally held that appeals filed beyond the 4-month limit are not admissible, positioning GST as a self-contained remedial framework.
However, writs can still be pursued under exceptional circumstances (e.g., denial of natural justice).
** ⏳ Timeline & Condone Delay**
Appeal must be filed within 3 months from communication of the order.
A further 1-month extension can be granted, subject to sufficient cause.
** Pre-Deposit Requirement**
Appellant must pay the admitted tax/interest/penalty in full, plus 10% of the disputed tax, capped at ₹20 crore.
This pre-deposit automatically stays recovery proceedings.
** Filing Process**
Use FORM GST APL-01 to file the appeal; acknowledgement (FORM GST APL-02) confirms the appeal is officially filed.
** No Remand Rule**
The Appellate Authority must decide the appeal and cannot remand it back to the adjudicating officer.
** ⏱ Decision Timeline**
Appeals should ideally be decided within one year. Extensions are allowed for complex cases.
** Condonation Beyond Four Months**
Courts have generally held that appeals filed beyond the 4-month limit are not admissible, positioning GST as a self-contained remedial framework.
However, writs can still be pursued under exceptional circumstances (e.g., denial of natural justice).
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