How to File an Appeal before the GST Appellate Authority in Patna

File an Appeal before the GST Appellate Authority

Filing an appeal before the GST Appellate Authority is a crucial remedy for taxpayers who disagree with an order passed by the GST department. Whether the issue concerns GST assessment, cancellation of registration, input tax credit reversal, or penalty proceedings, the appeals mechanism under the GST law provides taxpayers with a structured opportunity to present their case. In Patna, the process follows statutory provisions but also requires practical understanding, proper documentation, and expert drafting to avoid delays or rejection. This guide explains how to file an appeal before the GST Appellate Authority in Patna, offering clarity, compliance guidance, and professional insight from Advocate Tabish Ahmad.

What Is an Appeal before the GST Appellate Authority?

An appeal before the GST Appellate Authority is a statutory remedy available to taxpayers who are aggrieved by decisions or orders passed by the Adjudicating Authority under the Goods and Services Tax law. It allows the taxpayer to challenge the order and seek re-examination based on facts, evidence, and legal provisions.

Two Levels of Appeals

1. First Appellate Authority – Appeal under Section 107 of the CGST Act.
2. Appellate Tribunal – A higher appellate forum, though its operational status varies across states.

The appeal process is not merely a formality; it requires substantive reasoning, legal drafting, and timely submission to avoid dismissal.

Legal Basis under Indian Law

The appeals framework is primarily governed by the following:

Section 107 of the CGST Act, 2017

This section lays down:

• Eligibility to file an appeal
• Time limits
• Format (FORM GST APL-01)
• Pre-deposit requirements

Relevant Rules

• Rule 108 – Filing of appeal
• Rule 109 – Authentication
• Rule 109A / 109B – Authority and jurisdiction

Forms under GST

• APL-01: Appeal to First Appellate Authority
• APL-02: Acknowledgment
• APL-03: Notice for hearing

These provisions ensure transparency, due process, and a fair opportunity for taxpayers to contest adverse orders.

Why File a GST Appeal in Patna?

Patna, as the administrative and commercial hub of Bihar, witnesses a significant number of GST compliance and adjudication matters. Filing an appeal in Patna ensures:

Proximity to Jurisdictional Authority

Appeals must be filed before the jurisdictional Appellate Authority. Patna houses several key GST offices, including appellate officers for central and state taxes.

Better Accessibility for Hearings

Taxpayers and consultants can attend hearings without logistical complications. This is particularly beneficial for SMEs and local businesses.

Availability of Skilled Professionals

Patna has a growing community of GST practitioners and advocates, including specialised lawyers like Advocate Tabish Ahmad, who regularly handle appeals, notices, and litigation.

Step-by-Step Process to File an Appeal

Below is a structured and practical process to help you understand how to file an appeal before the GST Appellate Authority in Patna:

1. Review the Impugned Order

Carefully analyse:

• Grounds of tax demand
• Legal provisions applied
• Any factual errors
• Compliance gaps

2. Decide Whether Appeal Is the Correct Remedy

Appeals are appropriate when:

• There is misinterpretation of law
• Evidence was not properly considered
• Assessment is arbitrary
• Procedural requirements were ignored

3. Prepare the Grounds of Appeal

Draft persuasive grounds, such as:

• Misapplication of GST rate
• Incorrect denial of ITC
• Lack of jurisdiction
• Violation of natural justice

4. Calculate Pre-Deposit

As per Section 107:

• 10% of disputed tax must be deposited for admission of appeal.
• Amount can be adjusted through Electronic Cash or Credit Ledger (as permitted).

5. File FORM GST APL-01 Online

Upload:

• Grounds of appeal
• Certified copy of order
• Annexures

6. Submit Physical Documents (if required)

Some authorities in Patna may still request hard copies.

7. Attend Hearings

Respond to notices and provide clarifications, evidence, or written submissions.

8. Await Final Order

The Appellate Authority may:

• Confirm
• Modify
• Annul
• Remand
  the order.

Documents Required

• Copy of the impugned order
• GST registration certificate
• PAN and Aadhaar of authorised signatory
• Grounds of appeal (drafted)
• Statement of facts
• Payment proof of pre-deposit
• Supporting documents:
  • Invoices
  • Purchase and sales records
  • Ledgers
  • Correspondence
  • Other relevant evidence

Legal Drafting & Clauses

Effective appeals require:

1. Statement of Facts

A clear, chronological explanation of events.

2. Grounds of Appeal

These must be:

• Concise
• Legally structured
• Free from speculation
• Supported by statutory citations

3. Prayer Clause

Typically seeks:

• Setting aside of order
• Fresh adjudication
• Reversal of demand / penalty

4. Verification Clause

Mandatory as per GST Rules.

Professional drafting significantly improves the probability of success.

Post-Appeal Compliance

Once an appeal is filed:

• Comply with all notices
• Attend hearings promptly
• Submit clarifications when sought
• Maintain updated GST returns
• Monitor timelines for Tribunal appeals (if required)

Proper compliance ensures smooth disposal without procedural objections.

Benefits of Filing a Proper GST Appeal

• Ensures legal remedy against incorrect assessments
• Prevents recovery proceedings
• Protects working capital
• Corrects erroneous tax demands
• Enhances credibility and compliance score
• Avoids penalties and interest escalation

Filing a well-prepared appeal is both a legal right and a business safeguard.

Why Choose GSTlawyer.in

Advocate Tabish Ahmad and the GSTlawyer.in team offer:

1. Professional Legal Expertise

Years of experience in handling GST litigation, notices, assessments, and appeals.

2. Comprehensive Support

From drafting to hearings and compliance follow-ups.

3. Local Experience in Patna

Practical understanding of local GST authorities improves strategy and turnaround time.

4. Transparent & Ethical Advisory

Guidance grounded in law and accuracy—no exaggerated claims.

If you need assistance with how to file an appeal before the GST Appellate Authority in Patna, contact Advocate Tabish Ahmad today. Call us or submit an enquiry form on GSTlawyer.in for personalised legal support.

Speak to a Legal Expert Today.

About the Author – Advocate Tabish Ahmad

Advocate Tabish Ahmad (B.A. LL.B., LL.M., Diploma in Cyber Law – GLC Mumbai) is a Certified Cyber Law Practitioner and practising Advocate at the Patna High Court. He specializes in Cyber Crime, GST Litigation, and Tax Appeals, with extensive experience in representing clients before judicial and quasi-judicial forums.

He serves as President of the Cyber Lawyers Association and is a Member of the Advocates’ Association, Patna High Court. As a Mentor at the Indian Tax Academy and JurisCrack, he guides young lawyers and students in cyber and tax law practice.

Author of several books on Cyber Crimes, Taxation, and GST, Advocate Tabish Ahmad is recognized for his practical insights on digital law, data privacy, and cyber fraud defence.

Use these as contextual internal links later:

1. GST Registration
2. GST Cancellation Revocation
3. GST Return Filing
4. GST Audit Support
5. GST Notice Reply
6. Input Tax Credit Advisory
7. Legal Notice Drafting
8. Trademark Registration
9. LLP Formation
10. Company Incorporation
11. MSME Registration
12. Startup India Registration
13. Tax Compliance Services
14. Professional Legal Opinion
15. GST Litigation Support

External References

(Use as non-hyperlinked references or informational citations)

• Ministry of Corporate Affairs (MCA) – Government Portal
• Income Tax Department – Government of India
• Startup India – Government of India

FAQs

1. How much time do I have to file a GST appeal in Patna?

You generally have three months from the date of the order. A delay may be condoned if justified, but this is discretionary.

2. Is personal appearance required during GST appeal hearings?

It depends. Many hearings happen online, but certain matters may require presence before the authority in Patna.

3. Can I challenge cancellation of GST registration through appeal?

Yes. If you disagree with the cancellation order, an appeal can be filed under Section 107.

4. What is the pre-deposit for GST appeal?

Usually 10% of the disputed tax amount must be deposited for admission.

5. Do I need an advocate to file the appeal?

Not mandatory, but recommended. Appeals involve legal drafting, evidence evaluation, and procedural compliance.