GST Appeal Filing Process – Step-by-Step Guide with Grounds & Stay Petition Format
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...