GST Litigation · Panaji, Goa
Complete GST appeal services in Goa for a first appeal under Section 107 — well-drafted grounds in Form APL-01, correct 10% pre-deposit, and persuasive representation before the Appellate Authority to get an unjust demand reduced or set aside.
Overview
If a GST demand or order goes against you, the first remedy is an appeal to the Appellate Authority under Section 107, filed in Form APL-01 within three months of the order (extendable by one month for sufficient cause). A pre-deposit of 10% of the disputed tax, paid through the Electronic Cash Ledger, is required for the appeal to be admitted.
The appeal is won on the grounds and the record. We draft tight, well-pleaded grounds of appeal, compile the statement of facts and evidence, compute and guide the pre-deposit, and argue the matter. If the first appeal is not successful, we carry it to the GST Appellate Tribunal (GSTAT).
What's covered
End-to-end first-appeal preparation and representation.
Get a fixed-fee quote →Sharp, well-pleaded grounds in Form APL-01 attacking each finding.
A clear factual narrative and a complete documentary record.
Computing the 10% pre-deposit and paying it via the cash ledger.
Handling delay applications where the appeal is filed late.
Arguing the appeal before the Appellate Authority on your behalf.
Taking the matter to GSTAT if the first appeal does not succeed.
Our process
We assess the demand and the strength of the grounds.
We prepare the grounds, statement of facts and record.
We compute the 10% pre-deposit and file the appeal in time.
We represent you and pursue a favourable appellate order.
Frequently asked questions
Section 107 lets any person aggrieved by an order of an adjudicating authority appeal to the Appellate Authority. The appeal is filed in Form APL-01 and decided after a hearing. It is the first level of challenge before the GST Appellate Tribunal. We draft and argue it for you.
A first appeal must generally be filed within three months from the date the order is communicated. The Appellate Authority can condone a further delay of up to one month for sufficient cause. We file well within time, with a condonation application if needed.
For a first appeal, you must pre-deposit the admitted tax in full plus 10% of the remaining disputed tax, subject to a cap. This pre-deposit must be paid through the Electronic Cash Ledger, not input tax credit. We compute the exact amount and guide the payment.
For the disputed-tax portion, the pre-deposit must be paid in cash through the Electronic Cash Ledger; input tax credit cannot be used for it. Paying it incorrectly can render the appeal defective, so we ensure the payment is made the right way.
Once the required pre-deposit is paid, recovery of the balance disputed amount is generally stayed while the appeal is pending. We ensure the pre-deposit is correctly made so the automatic stay protects you from coercive recovery.
If the Appellate Authority's order is still adverse, you can appeal to the GST Appellate Tribunal under Section 112, subject to an additional pre-deposit. We assess the merits and carry the matter to the Tribunal where it is worth pursuing.
Book a free consultation and share your order. We assess the grounds, draft the APL-01 appeal, guide the pre-deposit and represent you before the Appellate Authority, on a transparent fee.
Related services
Book a free consultation with a qualified Chartered Accountant in Goa. We'll draft the grounds, guide the pre-deposit and file your Section 107 appeal — no obligation.