Navigating the process of filing an appeal against a refund order can be intricate, especially within the framework of the GST system. This guide aims to simplify the steps and provide clarity on the requirements and procedures involved.
Step-by-Step Process to File an Appeal Against a Refund Order
- Access the Appeal Application:
- Navigate to Services > User Services > My Applications.
- Select Application Type as Appeal to Appellate Authority from the drop-down list.
- Click the NEW APPLICATION button to create an appeal.
- Select the Order Type as Refund Order from the drop-down list.
- Enter Order Details:
- Input the Order Number issued by the adjudicating authority in the Order No field.
- Click the SEARCH button.
- Specify Dispute Category:
- Choose the relevant category such as “Refund on wrong ground/Refund not granted/Interest on delayed refund” from the Category of the case under dispute drop-down list.
- Upload Required Documents:
- Download the Annexure to GST APL-01 template.
- Fill in the details in the downloaded template and upload it in PDF format.
- Enter the disputed amount and payment details.
- Add any other supporting documents in PDF or JPEG format (up to four files, maximum size 5 MB each).
- Preview the application.
- Finalize the Application:
- Select the Name of the Authorized Signatory from the drop-down list and enter the place where the application is filed.
- Click the PROCEED TO FILE button to submit the application.
Notifications and Acknowledgments
- Upon filing an appeal, both the taxpayer and the Appellate Authority will receive an email and SMS notification.
- The appellant must submit a physical copy of the supporting documents to the Appellate Authority within 7 days of filing the appeal online. The final acknowledgment will be issued upon receipt of these documents.
Conclusion
Filing an appeal against a refund order involves several steps, including online submission, document uploads, and physical submission of documents. Adhering to the guidelines and timelines ensures a smooth process, allowing the Appellate Authority to review and decide on the appeal efficiently.
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This article is only a knowledge-sharing initiative and is based on the Relevant Provisions as applicable and as per the information existing at the time of the preparation. In no event, RMPS & Co. or the Author or any other persons be liable for any direct and indirect result from this Article or any inadvertent omission of the provisions, update, etc if any.
