Date: July 16th, 2025
Issued by: GSTN (Goods and Services Tax Network)
🔍 Key Highlight
The GST Portal is now live with a new feature enabling taxpayers to file appeals against rejection of waiver applications (Order SPL-07) directly from the dashboard. This is particularly relevant for those who had filed waiver applications under Forms SPL-01 or SPL-02, but received a rejection order from the jurisdictional authority.
✅ Background
Many taxpayers had filed applications to waive interest, penalties, or late fees using:
- SPL-01 (Application for Waiver)
- SPL-02 (Supporting Documents)
Based on those applications, jurisdictional authorities have issued:
- ✅ Acceptance Orders (SPL-05)
- ❌ Rejection Orders (SPL-07)
🆕 What’s New?
GSTN has now enabled the Appeal Filing Option (Form APL-01) on the GST portal for taxpayers whose waiver applications were rejected (i.e., received SPL-07 orders).
📌 How to File Appeal Against SPL-07 Order
Follow the steps below on the GST Portal:
- Login to your account on www.gst.gov.in
- Navigate:
Services→User Services→My Applications - Select Application Type:
➤ “Appeal to Appellate Authority” - Click on: “New Application”
- In the Application Form:
- Under Order Type, select: “Waiver Application Rejection Order”
- Enter Order Number, Date, and other required details
- Upload supporting documents, if needed
- Proceed to file the appeal by digitally signing the application (DSC/EVC)
⚠️ Important Advisory
- The option to withdraw appeal applications filed under the waiver scheme is NOT available on the GST portal.
- Hence, taxpayers are advised to exercise due caution before filing any appeal against SPL-07 rejection orders.
🔄 Restoring Original Appeal (If Waiver Rejected)
If you do not wish to file appeal against SPL-07, but had withdrawn an earlier appeal (against original demand order) to file the waiver application, you can now restore that appeal.
✅ Steps to Restore Original Appeal:
- Visit the “Orders” section in the GST portal
- Go to the relevant “Waiver Application” case folder
- File an Undertaking to restore the original appeal
🛠️ Facing Technical Issues?
If you encounter any technical problems or errors while filing the appeal:
- 📩 Raise a ticket at the GST Helpdesk:
https://selfservice.gstsystem.in
🙋 Who Should Take Action?
- Taxpayers who received SPL-07 (Rejection) Order
- Taxpayers who had withdrawn their original appeals to opt for the waiver scheme
- CAs, Tax Consultants, and Legal Representatives managing such cases
📝 Final Note
This new functionality provides a much-needed avenue for relief seekers under the waiver scheme whose applications were rejected. However, with no option to withdraw appeals once filed under this path, it is critical to evaluate the legal position carefully and consult a tax expert before proceeding.
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