GST Appeal Drafting

Challenge Unfair GST Orders with a Professionally Drafted Appeal

At Tax 81, our GST litigation experts specialize in drafting and filing GST appeals, ensuring that your case is strongly represented and legally compliant. We assist businesses in preparing appeals at all levels, from the First Appellate Authority (Commissioner Appeals) to the GST Tribunal and High Court.

SCHEDULE A CALL BACK >

When Should You File a GST Appeal?

A taxpayer can file an appeal under Section 107 of the CGST Act, 2017 in the following situations:

Grounds for GST Appeal	Common Scenarios
Incorrect Tax Demand	GST authorities have wrongly calculated tax liability.
Wrongful ITC Reversal	Input tax credit (ITC) has been denied without proper justification.
Unjustified Late Fees & Penalties	Heavy penalties imposed despite compliance efforts.
Order Passed Without Hearing	No proper notice or opportunity for explanation was given.
Refund Claim Rejected	Refund applications have been unfairly denied.
Cancellation of GST Registration	GST registration canceled without valid reasons.

Documents Required for Filing a GST Appeal

A GST appeal must be backed by valid evidence to support your case. Below is a checklist of essential documents:

Document Type	Purpose
Copy of the GST Order	The original notice/order issued by the tax authorities.
Tax Payment Receipts	Proof of tax payments made, if applicable.
GST Returns & Financial Statements	To support the appeal with accurate tax data.
Invoices & Purchase Bills	Essential for ITC disputes or wrongful tax demands.
Correspondence with GST Department	Any prior notices, replies, or communications with authorities.
Affidavit & Legal Declarations	Required in certain appeal cases.

Step-by-Step Process for Drafting a GST Appeal

Step - 1

Analyze the GST Order & Identify Grounds for Appeal

Carefully review the GST order or notice to understand the errors, miscalculations, or legal inconsistencies. Identify the key reasons why the order should be challenged.

Step - 2

Gather Supporting Documents

Collect GST returns, invoices, tax payment receipts, and other relevant records to support your case. Proper documentation is essential to prove your claim.

Step - 3

Draft a Strong Appeal Statement

A GST appeal must be clear, concise, and legally sound. The key elements of an appeal statement include:

Introduction – Details of the taxpayer and case background.

Statement of Facts – Summary of events leading to the dispute.

Legal Grounds for Appeal – Explanation of why the order is incorrect under GST laws.

Relief Sought – Specific action requested, such as tax reversal or penalty removal.

Supporting Evidence – List of documents attached to strengthen the appeal.

Step - 4

File the Appeal on the GST Portal

Log in to the GST portal (www.gst.gov.in), navigate to the ‘Appeal’ section, and upload the drafted appeal along with supporting documents.

Step - 5

Attend Hearings & Respond to Queries

Once the appeal is filed, the First Appellate Authority (FAA) may schedule a hearing. The taxpayer must present arguments, submit additional documents if required, and respond to any queries.

Step - 6

Await Decision & Further Action

After reviewing the appeal, the authority will pass a judgment. If the appeal is approved, the wrongful tax demand or penalty will be reversed. If rejected, the case can be further escalated to the GST Tribunal or High Court.

How Tax 81 Helps in GST Appeal Drafting?

Filing a GST appeal requires legal precision and strong representation. At Tax 81, we ensure that your appeal is professionally drafted, well-supported, and strategically filed to maximize success.

Expert Consultation – We assess the case and identify the strongest legal grounds.

Appeal Drafting & Documentation – We prepare a legally sound appeal backed by factual evidence.

Filing & Submission – Our team ensures accurate and timely appeal filing on the GST portal.

Representation & Hearing Support – If required, we assist in presenting arguments before GST authorities.

Follow-Ups & Case Tracking – We monitor your appeal status and keep you updated on progress.

With Tax 81, you receive dedicated legal support to ensure the best possible outcome for your GST dispute.