Procedure for Filing Appeal

1. Preparation of Appeal
   • Draft appeal in prescribed Form GST APL-05.
   • Attach certified copy of the order appealed against.
   • State clearly the facts, grounds of appeal, and relief sought.
2. Filing the Appeal
   • File electronically on GST common portal (once enabled).
   • Submit signed verification.
3. Pre-deposit Requirement
   • 100% of admitted tax, interest, fine, fee, and penalty must be paid.
   • 20% of the disputed tax amount must be deposited in addition to the pre-deposit made at the first appeal stage.
   • Balance demand is stayed automatically on filing appeal with pre-deposit.
4. Hearing of Appeal
   • Notice issued to both parties (taxpayer & department).
   • Both sides present arguments.
   • Tribunal may confirm, modify, or annul the order appealed against.
5. Order of Tribunal
   • Pronounced in writing.
   • Communicated to parties and jurisdictional authorities.
   • Binding unless appealed further before High Court/Supreme Court.