Commissioner Appeal (APL-01) — Expert GST First Appeal Filing
Challenging an Order of Adjudicating Authority requires a precise APL-01 filing with Statement of Facts and Grounds of Appeal. Fixed fee ₹9,999. Note: Statutory pre-deposit payable by you directly to the GST portal — our fee covers professional services only.
Under Section 107(6) of the CGST Act, you must pre-deposit 10% of the disputed tax amount directly to the GST portal before filing an appeal. This amount is paid by you to the government — it is not part of our professional fee and is not processed through this platform.
What is a Commissioner Appeal?
A Commissioner Appeal filed in FORM GST APL-01 is the first legal recourse available to a taxpayer after an adjudicating authority passes an adverse order — confirming a demand for tax, interest, or penalty under the CGST Act, 2017.
The appeal must be filed before the Appellate Authority (Commissioner of CGST/SGST) under Section 107 of the CGST Act, within 3 months of the date of the impugned order. A pre-deposit of 10% of the disputed tax (as per Section 107(6)) is mandatory and must be paid directly to the GST portal before filing.
The appeal bundle comprises a Statement of Facts, Grounds of Appeal, and a Prayer for relief — all of which must be drafted with precision to give the Appellate Authority a clear basis to grant relief.
What We Prepare for Your Appeal
A complete, court-ready APL-01 bundle — every element drafted by a CA and Advocate working together.
APL-01 Application
The formal appeal application in the prescribed format, accurately completed with all required particulars.
Statement of Facts
A clear, chronological account of the transaction history and proceedings that led to the impugned order.
Grounds of Appeal
Legally reasoned grounds citing the CGST Act, CBIC circulars, and relevant tribunal / High Court decisions.
Prayer / Relief Sought
Precise prayer clause specifying the relief — full quashing, partial reduction, or remand — appropriate to your case.
Pre-deposit Guidance
We explain the Section 107(6) pre-deposit calculation and portal payment process — we do not collect or process government payments.
Documents to Upload
Keep these ready as PDFs — your assigned CA and Advocate will confirm if anything else is needed.
- Show Cause Notice (SCN / DRC-01)The original notice that initiated the demand proceedings.
- SCN Reply (as filed)Your response to the SCN, if filed before the adjudicating authority.
- Demand Order (OIO)The Order-in-Original passed by the adjudicating authority confirming the demand.
- Other supporting documents / evidenceInvoices, ledgers, returns, correspondence — anything relevant to your grounds of appeal.
All uploaded documents are encrypted and never shared with third parties.
Your Commissioner Appeal in 4 Steps
Upload the Order & Documents
Share the demand order (OIO), SCN, SCN reply, and supporting documents through our encrypted portal. You'll receive a case reference number immediately.
Appeal Bundle Drafted
A CA and Advocate jointly draft the APL-01 application, Statement of Facts, Grounds of Appeal, and Prayer — with case-law research included.
Draft prepared within 48 hours of document receiptYou Review & Pre-deposit
Confirm the appeal bundle. You make the statutory pre-deposit (10% of disputed tax) directly on the GST portal before we file.
We File APL-01 on the Portal
We submit the complete appeal in FORM GST APL-01 on the portal and share the filing acknowledgement with you.
Fixed Fee. No Surprises.
Complete APL-01 appeal bundle, prepared by a CA and Advocate — professional services only.
- APL-01 preparation
- Statement of Facts
- Grounds of Appeal
- Prayer drafting
- Portal filing support
- 48-hour draft turnaround
10% of disputed tax — payable by you directly to GST portal. Not included in our fee.
Full payment upfront. Non-refundable once draft preparation begins. No EMI.
Before and After the Appeal
Our SCN reply service is the stage before this appeal; GSTAT is the tribunal-level escalation if needed.