GST Update Appeal Window Open for SPL-07 Orders.

The Goods and Services Tax (GST) Portal has introduced a new functionality that allows taxpayers to file appeals against waiver rejection orders (Form SPL-07). This development is crucial for those who have opted for the waiver application route (Forms SPL-01/SPL-02) and received rejection orders from their jurisdictional authority.

Understanding the Background

Taxpayers who had earlier filed waiver applications under Form SPL-01 or SPL-02 are now receiving:

• Acceptance Orders via Form SPL-05
• Rejection Orders via Form SPL-07

Until now, there was no option to contest SPL-07 orders. The GST Portal has now been updated to allow filing of Appeals (Form APL-01) against such rejections.

How to File Appeal Against SPL-07 on GST Portal

Navigation Steps:

1. Login to GST Portal
2. Go to: Services → User Services → My Application
3. Select Application Type: Appeal to Appellate Authority
4. Click on: New Application
5. In the form:
   • Under Order Type, select: “Waiver Application Rejection Order”
   • Enter all relevant details
   • Proceed to file your appeal

Important Advisory

• Appeals filed under the waiver scheme cannot be withdrawn once submitted on the portal.
• Taxpayers are strongly advised to exercise due caution before proceeding with the appeal filing.

Restoring Withdrawn Appeals (Alternative Option)

If a taxpayer chooses not to appeal against the SPL-07 order and had previously withdrawn their original appeal (filed against the demand order) for the purpose of waiver, they can now restore the original appeal.

Here’s how:

• File an Undertaking
• Available under: Orders → Waiver Application → Case Folder

This functionality helps taxpayers revert to their original appeal pathway if the waiver route fails.

Facing Technical Issues?

If you encounter any glitches or challenges while filing the appeal or undertaking:

Key Takeaways