CGST Act 2017 Section 107: Appeals to Appellate Authority (2026)
What Section 107 of the CGST Act, 2017 does: it is the first appeal in GST, against an order of an adjudicating authority to the Appellate Authority. This explains who can appeal, the three month time limit, the 10% pre-deposit, and what happens next. Last verified October 2026.
Explainer · GST · CGST Act
Section 107 of the CGST Act, 2017 is the first step if you disagree with a GST order. It lets any person who is unhappy with a decision or order of an adjudicating authority appeal to the Appellate Authority. The appeal has a firm time limit and a pre-deposit, so missing either can shut the door. This explainer sets out who can appeal, how long you have, how much you must pay before the appeal is heard, and how the appeal moves after it is filed. Last verified October 2026.
- What it is: Section 107 is the first appeal in GST, against an order of an adjudicating authority to the Appellate Authority.
- Time limit: three months from the order, with one more month possible for sufficient cause.
- Pre-deposit: the full admitted amount plus 10% of the disputed tax, capped at Rs 20 crore of central tax.
- Next stage: if still aggrieved, the GST Appellate Tribunal under Section 112.
01What Section 107 provides
Section 107 gives a right of appeal against a decision or order passed under the GST law by an adjudicating authority. This covers most first-level orders, such as a demand confirmed under Section 73 or Section 74, a penalty order, a registration cancellation, or a refund rejection.
The appeal is filed in Form GST APL-01, usually online on the GST portal. The Appellate Authority can confirm, change or set aside the order, but it cannot send the case back for a fresh decision; it must decide the appeal itself.
02Who can appeal, and to whom
Two kinds of appeal run under Section 107:
- Taxpayer appeal: any person aggrieved by an order can appeal within three months.
- Department appeal (review): the Commissioner can examine an order and direct an officer to appeal within six months, so the government can also challenge an order it thinks is wrong.
The appeal goes to the Appellate Authority prescribed for that officer, such as a Joint Commissioner or Additional Commissioner (Appeals) or a Commissioner (Appeals), depending on the rank of the officer who passed the order.
03The three month time limit
A taxpayer must file the appeal within three months from the date the order is communicated. The Appellate Authority can allow a further one month if you show you were prevented by a sufficient cause from filing in time.
The one month is the outer limit
After three months plus the one month condonation, the Appellate Authority usually cannot admit the appeal at all. Courts have held that the GST appeal timeline is strict, so note the date the order was served and file well inside it.
04The pre-deposit you must pay
You cannot file a Section 107 appeal on tax alone. You must pay:
- the full amount of tax, interest, fine, fee and penalty that you admit; and
- a pre-deposit of 10% of the remaining disputed tax.
The pre-deposit is capped. The Finance (No. 2) Act, 2024 reduced the maximum pre-deposit from Rs 25 crore to Rs 20 crore of central tax, with effect from 1 November 2024, with a matching cap for State tax. Once you make the pre-deposit, recovery of the rest of the demand is stayed while the appeal is pending.
05How the appeal is decided
The Appellate Authority gives the appellant a hearing, and may allow up to three adjournments for good reason. It can look at any ground, but if it plans to raise the demand, or reduce a refund or credit, it must give you notice and a chance to answer first.
The authority tries to decide the appeal within one year where possible, though this is a target rather than a hard bar. It then passes an order in Form GST APL-04 and sets out its reasons.
06What comes after Section 107
If you are still unhappy after the Section 107 order, the next stage is the GST Appellate Tribunal (GSTAT) under Section 112, which has now been set up with benches across the country. See how to file a GST appeal before the GSTAT.
For the practical, step by step side of filing the first appeal itself, see how to challenge a GST order before the Appellate Authority. If the order you want to fight is a registration cancellation, see the GST registration cancellation appeal.
07Where Claw fits
Claw is an all-in-one legaltech platform for Indian advocates, law firms, and corporate legal teams, combining AI-based case search, an AI legal assistant (Legal GPT), case management, and compliance automation across all Indian courts and tribunals.
Whether a Section 107 appeal succeeds often depends on how the Appellate Authority and the courts have read a similar issue, from the pre-deposit to the limits on condonation of delay. Claw lets you search more than 30 crore judgments and orders, with results in under 5 seconds, so you can find how High Courts have treated the three month limit and the 10% pre-deposit under Section 107. Reported authority runs from Supreme Court rulings of 1950 and High Court rulings of 1990 to recent orders. You can also track a live appeal, with its orders and hearings, by party name across 9,102 courts, benches and forums. Claw does not use the documents you upload to train its AI models.
Create a FREE Claw account to track your GST appeal and its hearings, and use case search across Indian courts to find how Section 107 has been applied. For ongoing files, teams use GST litigation and notice tracking.
08Sources and further reading
- India Code (CGST Act, 2017 bare text): indiacode.nic.in
- CBIC GST (official GST portal and law): cbic-gst.gov.in
- GST Council: gstcouncil.gov.in
- Claw: clawlaw.in
This explainer is general information, not legal or tax advice. GST law changes often through amendments, notifications and circulars, so check the current text and take advice from a professional before you act.
09Frequently asked questions
What is Section 107 of the CGST Act?
Section 107 gives any person aggrieved by a decision or order of a GST adjudicating authority the right to appeal to the Appellate Authority. It is the first appeal stage in GST and is filed in Form GST APL-01.
What is the time limit to file a GST appeal under Section 107?
Three months from the date the order is communicated. The Appellate Authority can allow one more month if you show a sufficient cause for the delay, but that one month is normally the outer limit.
How much do I have to pay before the appeal?
You must pay in full the tax, interest, fine, fee and penalty you admit, and a pre-deposit of 10% of the remaining disputed tax. Since 1 November 2024 the pre-deposit is capped at Rs 20 crore of central tax, reduced from Rs 25 crore.
Can the department also appeal under Section 107?
Yes. The Commissioner can review an order and direct an officer to file an appeal within six months. This is the department review appeal, which runs alongside the taxpayer right of appeal.
Can the Appellate Authority send my case back?
No. Under Section 107 the Appellate Authority must decide the appeal itself. It can confirm, modify or set aside the order, but it cannot remand the matter for a fresh decision.
What if I lose the Section 107 appeal?
The next stage is the GST Appellate Tribunal under Section 112, which has benches across the country. From there, further questions of law can go to the High Court and the Supreme Court.