First Appeal, APL-01, Statement of Facts and Grounds of Appeal
The first appeal is the last forum at which a taxpayer can put fresh evidence on the record without asking, and the last at which the whole dispute is open on facts and law, everything above it narrows, so what is not said here is usually not said at all.
- 20 pages
- 408
- Word and PDF
- 13 September 2026
The 8 formats inside
- 1Appeal to the Appellate Authority in Form GST APL-01, with statement of facts, grounds and prayers.107(1) · s.107(6) · Rule 108 · Rule 26On its own₹149
- 2Application for condonation of delay in filing the appeal, with affidavits.107(4) · s.169 · Rule 108On its own₹149
- 3Application to produce additional evidence before the Appellate AuthorityRule 112(1) · Rule 112(2) · Rule 112(3) · s.107(8)On its own₹149
- 4Application for leave to raise additional grounds of appeals.107(10)On its own₹149
- 5Request for adjournment of the hearing before the Appellate Authoritys.107(8) · s.107(9)On its own₹149
- 6Written submissions before the Appellate Authority, filed after the hearings.107(8) · s.107(11) · s.107(12) · s.75(7)On its own₹149
- 7Letter recording the pre-deposit and claiming the deemed stays.107(6) · s.107(7) · s.78 · s.79On its own₹149
- 8Letter to the recovery officer where recovery is pressed despite a filed appeal and pre-deposits.107(7) · s.78 · s.79 · s.112(9)On its own₹149
Read the opening
The first part of “Appeal to the Appellate Authority in Form GST APL-01, with Statement of Facts, Grounds of Appeal, Prayer and Verification”, as it downloads. Blanks are highlighted.
Part 1 — the substantive entries in Form GST APL-01, as filed on the common portal
Field | Entry |
|---|---|
GSTIN / Temporary ID / UIN | [____] |
Legal name and trade name of the appellant | [____] |
Address for service of notices | [____]; e-mail [____]; mobile [____] |
Order number and date appealed against | Order-in-Original No. [____] dated [DD.MM.YYYY], read with the summary in Form GST DRC-07 bearing Reference No. [____] dated [DD.MM.YYYY] |
Designation and address of the officer passing the order | The [Assistant / Deputy / Joint] Commissioner of [Central / State] Tax, [Range / Ward, Division, Commissionerate] |
Date of communication of the order | [DD.MM.YYYY] — made available on the common portal / received by [speed post on DD.MM.YYYY] |
Category of the case under dispute | [Demand of tax and input tax credit under section 73 / 74 / 74A] |
Whether the appeal is against the whole or a part of the order | [Whole / Part — against the demands at paragraphs __, __ and __ of the order only] |
Tax period to which the dispute relates | [April ____ to March ____] |
Place of supply, where in dispute | [State / Not applicable] |
Part 2 — details of the demand and of the pre-deposit
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