GST Portal is now enabled to file appeal against waiver order (SPL 07)

An illustration depicting a GST advisory meeting with three figures seated at a table and a calendar icon in the background.

What did GSTN say in the advisory?

1.Taxpayers who have filed waiver applications in Forms SPL 01/SPL 02 are receiving orders from the jurisdictional authorities:

                                  Acceptance Order in SPL 05 or

                                  Rejection Order in SPL-07.

2.The GST Portal has now been enabled to allow taxpayers to file Appeal applications(APL 01) against SPL 07 (Rejection) Order.

3.Please use the Navigation below to file Appeal Application against SPL-07 orders:

  • Go to: Services → User Services → My Application
  • Select Application Type as: “Appeal to Appellate Authority”
  • Click on New Application

4.In the application form, under Order Type, select: “Waiver Application Rejection Order” and enter all the relevant details. After entering the details, Please proceed with filing of appeal.

5.It may be noted that the option to withdraw appeal applications filed under the waiver scheme is not available on the GST portal. Taxpayers are therefore advised to exercise due caution while filing such appeals.

6.Also, if any taxpayer does not want to file appeal against “waiver application rejection order” but want to restore the appeal application (filed against original demand order) which was withdrawn for filing waiver application can do so by filing undertaking. The option for filing of undertaking is available under “Orders” section in “Waiver Application” case folder.

7.In case of any difficulty or technical issue, taxpayers shall raise a ticket on the GST Helpdesk at: https://selfservice.gstsystem.in.

Key Insights from the Update

1. SPL 07 – Rejection Orders Now Appealable

Taxpayers whose waiver applications (Form SPL-01/SPL-02) have been rejected via SPL-07 can now file appeals under Form APL-01 on the GST portal.

  • Legal Provision:
    Under Section 107(1) of the CGST Act, “Any person aggrieved by any decision or order passed under this Act by an adjudicating authority may appeal…” SPL-07 is an adjudicating order rejecting relief under the special waiver scheme, making it appealable.

2. No Option to Withdraw Appeal Once Filed

The system does not allow withdrawal of the appeal once filed under the Waiver Scheme.

  • Implication: Taxpayers must exercise due caution before initiating such appeals, especially considering that the original appeal might already have been withdrawn.

3. Option to Restore Earlier Withdrawn Appeal

If a taxpayer chooses not to appeal against the SPL-07 order and instead wishes to restore the original demand appeal (which was withdrawn to opt for waiver), they can file an undertaking.

  • Navigation:
    Go to the “Orders” section in the “Waiver Application” case folder.
  • Legal Basis:
    Though not expressly defined in the CGST Act, this is a portal-level facilitation aligned with principles of natural justice.

Statutory Provisions Applicable

  • Section 107(1) – Right to Appeal
  • Rule 108 of CGST Rules – Procedure for filing appeal
  • Form APL-01 – Prescribed format for appeal
  • SPL Forms (01, 02, 05, 07) – Special forms introduced under waiver scheme, though not part of standard CGST Rules, these are notified operationally via GSTN as per powers conferred under Section 168 for issuing procedural guidelines.

Suggestions for Taxpayers:

  • Carefully review SPL-07 before deciding on an appeal.
  • Ensure all grounds of appeal are appropriately documented in APL-01.
  • If the taxpayer believes the rejection was procedural or lacks merit, the appeal route should be pursued under Section 107.
  • In case of doubt, consult a GST professional for guidance.