Section 121 - Non-appealable decisions and orders

Practical example

A taxpayer cannot use section 107 appeal against an instalment order listed in section 121.

Professional alert

Correctly identify the challenged act; a related final demand order may still be appealable.

CGST Rules - rule by rule The rule text layer is paired with a current amendment/control note. Forms and portal labels may change; use the latest official utility. Rule 108 RULE TEXT / CONSOLIDATED BASE LAYER 108. Appeal to the Appellate Authority.- (1)An appeal to the Appellate Authority under sub-section (1) of section 107 shall be filed in FORM GST APL-01,along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner, and a provisional acknowledgement shall be issued to the appellant immediately. (2) The grounds of appeal and the form of verification as contained in FORM GST APL-01 shall be signed in the manner specified in rule 26. (3) A certified copy of the decision or order appealed against shall be submitted within seven days of filing the appeal under sub-rule (1) and a final acknowledgement, indicating appeal number shall be issued thereafter in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf: Provided that where the certified copy of the decision or order is submitted within seven days from the date of filing the FORM GST APL-01, the date of filing of the appeal shall be the date of the issue of the provisional acknowledgement and where the said copy is submitted after seven days, the date of filing of the appeal shall be the date of the submission of such copy. Explanation.- For the provisions of this rule, the appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number, is issued. CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 APL-01 first appeal; self-certified order copy within seven days where not on portal; final APL-02 acknowledgement fixes treated filing. Rule 109 RULE TEXT / CONSOLIDATED BASE LAYER 109. Application to the Appellate Authority.-(1)An application to the Appellate Authority under sub-section (2) of section 107 shall be made in FORM GST APL-03,along with the relevantdocuments,either electronically or otherwise as may be notified by the Commissioner. (2) A certified copy of the decision or order appealed against shall be submitted within seven days of the filing the application under sub-rule (1) and an appeal number shall be generated by the Appellate Authority or an officer authorised by him in this behalf. CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 APL-03 departmental application and current acknowledgement/order-copy procedure.

Rule 109A RULE TEXT / CONSOLIDATED BASE LAYER 109A. Appointment of Appellate Authority.- (1) Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may appeal to - (a) the Commissioner (Appeals) where such decision or order is passed by the Additional or Joint Commissioner; (b) any officer not below the rank of Joint Commissioner (Appeals) 247where such decision or order is passed by the Deputy or Assistant Commissioner or Superintendent, within three months from the date on which the said decision or order is communicated to such person. 247 Substituted for “the Additional Commissioner (Appeals)” vide Notf no. 60/2018 - CT dt. 30.10.2018 (2) An officer directed under sub- section (2) of section 107 to appeal against any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may appeal to - (a) the Commissioner (Appeals) where such decision or order is passed by the Additional or Joint Commissioner;

(b) any officer not below the rank of Joint Commissioner (Appeals) 248where such decision or order is passed by the Deputy or Assistant Commissioner or the Superintendent, within six months from the date of communication of the said decision or order.249 CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 Specifies Appellate Authority based on rank of original adjudicating officer. Rule 109B RULE TEXT / CONSOLIDATED BASE LAYER 109B. Notice to person and order of revisional authority in case of revision.- (1) Where the Revisional Authority decides to pass an order in revision under section 108 which is likely to affect the person adversely, the Revisional Authority shall serve on him a notice inFORM GST RVN-01and shall give him a reasonable opportunity of being heard. (2) The Revisional Authority shall, along with its order under sub- section (1) of section 108, issue a summary of the order inFORM GST APL-04clearly indicating the final amount of demand confirmed.250 CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 RVN-01 notice, hearing and APL-04 summary for revisional order. Rule 109C RULE TEXT / CONSOLIDATED BASE LAYER 109C. Withdrawal of Appeal.-The appellant may, at any time before issuance of show cause notice under sub-section (11) of section 107 or before issuance of the order under that sub-section, whichever is earlier, in respect of an appeal filed in FORM GST APL-01 or FORM GST APL-03, file an application for withdrawal

in FORM GST APL-01/03W. Where final acknowledgement in FORM GST APL-02 has been issued, withdrawal is subject to approval of the Appellate Authority, which shall decide the application within seven days. Any fresh appeal after withdrawal remains subject to the time limit under section 107(1) or (2). CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 APL-01/03W withdrawal before the statutory stage; after final acknowledgement requires approval within seven days. Rule 110 RULE TEXT / CONSOLIDATED BASE LAYER 110. Appeal to the Appellate Tribunal.-(1) An appeal under section 112(1) shall be filed electronically in FORM GST APL-05 with relevant documents and provisional acknowledgement in Part A of FORM GST APL-02A shall issue immediately. (2) Cross-objections under section 112(5) shall be filed electronically in FORM GST APL-06. (3) The appeal and cross-objections shall be signed under rule 26. (4) Where the appealed order is on the portal, final acknowledgement in Part B of FORM GST APL-02A issues after removal of defects and the provisional-acknowledgement date is the filing date. If the order is not on the portal, a self-certified copy must be submitted/uploaded within seven days; later submission makes that later date the filing date. An appeal is treated as filed only when final acknowledgement indicating the appeal number is issued. (5) Appeal/restoration fee is one thousand rupees per one lakh rupees of tax, ITC, difference, fine, fee or penalty involved, subject to a minimum of five thousand rupees and maximum of twenty-five thousand rupees; an appeal without monetary demand carries fee of five thousand rupees. (6) No fee applies to a rectification application under section 112(10). CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 Current APL-05 GSTAT electronic filing, APL-02A provisional/final acknowledgement and revised minimum/ maximum fee structure effective 22 September 2025. Rule 110A RULE TEXT / CONSOLIDATED BASE LAYER 110A. Assignment of appeals to Single Member Bench.-(1) The President or Vice-President may transfer an appeal not involving a question of law to a Single Member Bench. (2) If the Single Member considers that a question of law arises, the appeal shall be returned for hearing by a Bench of two Members. (3) Where the same issue for the same taxable person has previously been heard or decided by a two-Member Bench, the later appeal shall also be heard by a two-Member Bench. (4) For the monetary threshold under section 109(8), the aggregate amount involved across all issues and tax periods covered by the appealed order is considered.

CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 Current single-member/two-member assignment control effective from 22 September 2025. Rule 111 RULE TEXT / CONSOLIDATED BASE LAYER 111. Application to the Appellate Tribunal.-A departmental application under section 112(3) is filed electronically in FORM GST APL-07 with relevant documents; cross-objections, signing, order-copy and final-acknowledgement controls broadly mirror rule 110. Current acknowledgements use FORM GST APL-02A after the amendments effective 22 September 2025. The application is treated as filed only upon final acknowledgement after removal of defects. “Registrar” includes Joint, Deputy and Assistant Registrar appointed for the purpose. CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 Department APL-07 application follows current electronic acknowledgement and defect-removal architecture.

Rule 112 RULE TEXT / CONSOLIDATED BASE LAYER 112. Production of additional evidence before the Appellate Authority or the Appellate Tribunal.-(1) The appellant shall not be allowed to produce before the Appellate Authority or the Appellate Tribunal any evidence, whether oral or documentary, other than the evidence produced by him during the course of the proceedings before the adjudicating authority or, as the case may be, the Appellate Authority except in the following circumstances, namely:- (a) where the adjudicating authority or, as the case may be, the Appellate Authority has refused to admit evidence which ought to have been admitted; or (b) where the appellant was prevented by sufficient cause from producing the evidence which he was called upon to produce by the adjudicating authority or, as the case may be, the Appellate Authority; or (c) where the appellant was prevented by sufficient cause from producing before the adjudicating authority or, as the case may be, the Appellate Authority any evidence which is relevant to any ground of appeal; or (d) where the adjudicating authority or, as the case may be, the Appellate Authority has made the order appealed against without giving sufficient opportunity to the appellant to adduce evidence relevant to any ground of appeal. (2) No evidence shall be admitted under sub-rule (1) unless the Appellate Authority or the Appellate Tribunal records in writing the reasons for its admission. (3) The Appellate Authority or the Appellate Tribunal shall not take any evidence produced under sub-rule (1) unless the adjudicating authority or an officer authorised in this behalf by the said authority has been allowed a reasonable opportunity - (a) to examine the evidence or document or to cross-examine any witness produced by the appellant; or (b) to produce any evidence or any witness in rebuttal of the evidence produced by the appellant under sub-rule (1). (4) Nothing contained in this rule shall affect the power of the Appellate Authority or the Appellate Tribunal to direct the production of any document, or the examination of any witness, to enable it to dispose of the appeal. CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 Additional evidence ordinarily barred except specified circumstances; authority records reasons and gives other side opportunity. Rule 113 RULE TEXT / CONSOLIDATED BASE LAYER 113. Order of Appellate Authority or Appellate Tribunal.-(1) The Appellate Authority shall, along with its order under section 107(11), issue a summary of the order in FORM GST APL-04 clearly indicating the final amount of demand confirmed.

(2) The Appellate Tribunal shall, along with its order under section 113(1), issue, or cause to be issued, a summary of the order in FORM GST APL-04A clearly indicating the final amount of demand confirmed by the Appellate Tribunal. CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 APL-04 first-appeal summary; GSTAT currently issues APL-04A summary after the 2025 amendment.

Rule 113A RULE TEXT / CONSOLIDATED BASE LAYER 113A. Withdrawal of appeal or application before the Appellate Tribunal.-Before an order under section 113(1), an appellant may seek withdrawal of FORM GST APL-05 appeal or FORM GST APL-07 application through FORM GST APL-05/07W. After final acknowledgement, Tribunal approval is required and the application should be decided within fifteen days. A fresh filing after withdrawal must independently satisfy section 112 limitation. CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 GSTAT appeal/application withdrawal via APL-05/07W; after acknowledgement requires Tribunal approval within fifteen days. Rule 114 RULE TEXT / CONSOLIDATED BASE LAYER 114. Appeal to the High Court.- (1) An appeal to the High Court under sub-section (1) of section 117 shall be filed in FORM GST APL-08. (2) The grounds of appeal and the form of verification as contained in FORM GST APL-08 shall be signed in the manner specified in rule 26. CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 High Court appeal filed in APL-08 with verification. Rule 115 RULE TEXT / CONSOLIDATED BASE LAYER 115. Demand confirmed by the Court.- The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly indicating the final amount of demand confirmed by the High Court or, as the case may be, the Supreme Court. CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 Jurisdictional officer issues APL-04 statement reflecting final court-confirmed demand.

Rule 116 RULE TEXT / CONSOLIDATED BASE LAYER 116. Disqualification for misconduct of an authorised representative.-Where an authorised representative, other than those referred to in clause (b) or clause (c) of sub-section (2) of section 116 is found, upon an enquiry into the matter, guilty of misconduct in connection with any proceedings under the Act, the Commissioner may, after providing him an opportunity of being heard, disqualify him from appearing as an authorised representative. CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 Misconduct disqualification procedure applies to authorised representatives, with notice, hearing and communication to professional body where applicable.

Notifications, circulars and implementation controls Instrument Date/status Why it matters Notification 12/2024- Central Tax 10 July 2024 Substituted Tribunal filing rules 110/111 and inserted rule 113A; amended appeal forms. Notification 20/2024- Central Tax 8 October 2024; appeal-form changes from 1 November 2024 Reduced current statutory pre-deposit caps reflected in APL forms. GSTAT (Procedure) Rules, 2025 24 April 2025 Separate tribunal procedure for institution, scrutiny, hearings, records, affidavits and inherent powers. Notification 13/2025- Central Tax 17 September 2025; effective 22 September 2025 Inserted/updated APL-02A acknowledgements, rule 110A and APL-04A/current Tribunal filing controls. GSTAT launch and portal 24 September 2025 onward Official e-filing and notified bench operations; current portal orders govern transition. GSTAT Presidential orders 2025-26 Staggering/backlog filing and ease-of-filing directions; check current order and expiry. Circular 250/07/2025-GST 24 June 2025 Review, revision, appeal and departmental representation for Common Adjudicating Authorities. Circular 207/01/2024-GST 26 June 2024 Monetary limits for departmental appeals, subject to exclusions and later directions. Reading rule: A circular guides administration but cannot override the Act, Rules or Gazette. Always read the principal instrument with amendments and effective-date clauses.

CA / finance / professional case studies Case 1: First appeal filed without order copy Facts: Impugned order is not on portal. Question: What date controls? Analysis: Submit self-certified copy within seven days to preserve provisional-acknowledgement filing date; later copy shifts filing date. References: r.108 Case 2: Late first appeal by two months Facts: Taxpayer has genuine hardship. Question: Can authority condone? Analysis: Section 107 permits only one further month beyond initial three months; ordinary appellate authority lacks power beyond that ceiling. References: s.107(4) Case 3: Penalty-only detention appeal Facts: Appeal challenges section 129 order. Question: What pre-deposit applies? Analysis: Apply the special statutory pre-deposit requirement for section 129 penalty orders, not ordinary 10% assumption. References: s.107(6)

Case 4: GSTAT filing defects Facts: APL-05 uploaded but final acknowledgement not issued. Question: Is appeal filed? Analysis: Current rule 110 treats filing as complete only upon final acknowledgement after defect removal. References: r.110 Case 5: Additional evidence Facts: Critical invoice was not admitted below despite request. Question: Can it be produced on appeal? Analysis: Rule 112 permits additional evidence in specified cases; explain why exception applies and allow other side response. References: r.112 Case 6: Withdrawal after APL-02 Facts: First appeal is acknowledged and settlement occurs. Question: How withdraw? Analysis: File APL-01/03W; Appellate Authority approval is required and should be decided within seven days. References: r.109C Case 7: Place-of-supply issue Facts: State Bench order is contemplated. Question: Which forum hears it? Analysis: Statutory GSTAT jurisdiction assigns place-of-supply issues to Principal Bench; verify current filing/transfer order. References: s.109

Case 8: High Court factual grievance Facts: Taxpayer merely disputes evidence appreciation. Question: Is section 117 appeal automatic? Analysis: No. High Court appeal requires a substantial question of law formulated by the Court. References: s.117

Finin2min Q&A 1. What is first-appeal time for taxpayer? Three months from communication, plus maximum one month condonation. 2. What must be paid before first appeal? Admitted dues plus statutory pre-deposit on disputed tax; special section 129 rule may apply. 3. Does compliant pre-deposit stay balance?