Tax Consultant

Section 107 of CGST Act, 2017 – Appeals to Appellate Authority Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Objective of Section 107 Section 107 provides the statutory right to file an appeal against orders passed by GST adjudicating authorities before the Appellate Authority . It is the first appellate stage in the GST dispute resolution mechanism. 2. Orders Appealable under Section 107 Any person aggrieved by: An order passed by an adjudicating authority under this Act Any decision or order passed under GST law may appeal to the Appellate Authority, except orders specifically excluded (e.g., orders under Section 129/130 in certain situations as notified). 3. Statutory Provision – Section 107 (Overview) Section 107(1): Any person aggrieved by any decision or order passed under this Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months fr...

  GST Appeal Filing Process – Step-by-Step Guide with Grounds & Stay Petition Format Introduction Under GST law, whenever a taxpayer receives an adverse order or demand , the right to file an appeal under Section 107 of the CGST Act, 2017 is a statutory remedy. However, many taxpayers either miss the time limit or file appeals incorrectly, leading to rejection. This article explains: When GST appeal can be filed Time limits and pre-deposit requirements Step-by-step online filing process Grounds of appeal Stay petition format against GST demand What is GST Appeal? GST appeal is a legal remedy available to a taxpayer against: Demand orders (DRC-07) Penalty orders Cancellation of registration Rejection of refund Any adjudication order passed by GST authorities 📌 Appeals are governed by Section 107 of CGST Act, 2017 . Time Limit for Filing GST Appeal As per Section 107(1) : Appeal must be filed within 3 months from the date of communication of o...