SECTION 128A For those who filed appeal and order passed without relaxation.

When filing an appeal under Section 128A, you'll need to carefully select the options to ensure your appeal is processed correctly. Here's a step-by-step guide: Filing the Appeal 1. *Login to the GST Portal*: Access the GST portal and navigate to the "Services" tab. 2. *Select "Appeals"*: Click on "Appeals" and then select "File Appeal". 3. *Choose the Correct Option*: Select "Section 128A" as the relevant section. Answering the Questions 1. *Demand Order Issued through GST Portal*: If the demand order was issued through the GST portal, select "Yes". Otherwise, select "No". 2. *Appeal Application Filed*: Since you've already filed an appeal, select "Yes". 3. *Application for Withdrawal of Appeal*: If you haven't filed an application for withdrawal, select "No". 4. *Withdrawal of Appeal or Writ Petition*: If you haven't withdrawn the appeal or writ petition, select "No". Additional Steps 1. *Upload Supporting Documents*: Attach relevant documents, such as the demand order, appeal application, and any other supporting evidence. 2. *Submit the Appeal*: Review your application carefully and submit it. Key Considerations 1. *Ensure Accuracy*: Double-check your answers to avoid errors or inconsistencies. 2. *Attach Relevant Documents*: Upload all supporting documents to strengthen your appeal. By following these steps and selecting the correct options, you'll be able to file your appeal under Section 128A effectively.

And for 2,3,4 will be no. Ans for 1 will be yes if appeal order issued through gst portal and it will be no if appeal order issued manually