As you are aware, by 31-Dec-2023, Demand Orders (DRC-07) have been passed for FY: 2017-18. It's time to review the Orders and, if not satisfied, file an appeal.

Starting today, "How to Handle First Appeal in GST" will share my views along with my experience

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This first post is like the short summary and foundation for upcoming discussions.

First Appeal: Section 107

Any person "aggrieved" against any "decision" or "order" passed by the "adjudicating authority".

Dept. also have right to appeal but we will not discuss from their side

Time Limit: Appeal has to be filed within 3 months from the date of communication of decision or Order.

Form: Appeal has to be filed in GST APL-01 form.

Pre-Deposit: 100% of amount (tax, interest, fine, fee and penalty) accepted
AND
10% of Tax in Dispute (subject to maximum Rs. 50 Crores)

Stay: After payment of 10% of disputed tax, remaining 90% of tax in dispute is automatically stayed. Interest and Penalty is stayed 100%.

Adjournment: Maximum 3 adjournment -> each party -> reasonable cause

Additional Ground, Remand of Case: will discuss in upcoming post.

This is just starting of the series will go deep in this topic.