Reply to a departmental appeal filed in Form GST APL-03
An order dropping the demand is not the end of the file, the department has six months to review it and appeal, and the taxpayer who closes the file on the day he wins is the taxpayer who learns of the departmental appeal from the hearing notice.
- 3 pages
- 57
- Word and PDF
- 13 September 2026
What it covers
- 1Reply to a departmental appeal filed in Form GST APL-03s.107(2) · s.107(3) · s.107(11) · Rule 109
Read the opening
The first part of the format, as it downloads. Blanks are highlighted.
On the letterhead of the taxpayer — filed on the common portal and delivered by hand with a receipt stamp
Before the [Joint / Additional] Commissioner (Appeals) of [Appellate Authority's tax authority (Central / State)] Tax, [Appellate Authority's office (place)]
Appeal No. [Appeal number] of [Appeal year]
The [Assistant / Deputy] Commissioner of [Departmental officer's tax authority (Central / State)] Tax, [Range / Ward] … Appellant
versus
M/s [Respondent's name], GSTIN [Respondent's GSTIN] … Respondent
REPLY OF THE RESPONDENT TO THE APPLICATION FILED UNDER SUB-SECTION (2) OF SECTION 107
PART I — PRELIMINARY OBJECTIONS
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