GST Appeal Consultant in Chennai

Chennai, Tamil Nadu+91 9176044244 / +91 9962260333

We draft and argue GST appeals for businesses in Chennai: first appeals to the Appellate Authority under section 107 of the CGST Act, second appeals to the GST Appellate Tribunal under section 112, and replies to show cause notices before an order is passed. Filing is online on the GST portal, and hearings are attended for you. This page covers the law that applies and links to every Chennai area we serve.

Chennai appeals we handle are often against orders of the Chennai CGST commissionerates and State tax officers, and writs before the Madras High Court.

Our GST appeal work in Chennai

First appeal: APL-01 within three months of the order under section 107, with a further month on sufficient cause
Pre-deposit: the admitted amount plus 10% of the disputed tax, which stays recovery of the balance
Tribunal: appeals to the GST Appellate Tribunal under section 112, with a further 10% pre-deposit
Before the order: replies to show cause notices and personal hearings under section 75(4)
High Court: support for counsel in writ petitions before the Madras High Court

How do I file a GST appeal, and by when?

A first appeal against an adjudication order is filed in Form GST APL-01 on the GST portal within three months of the date the order is communicated (section 107 of the CGST Act, 2017). The Appellate Authority can allow one further month if you show sufficient cause for the delay, but not more. A certified copy of the order and the statement of facts and grounds go with the appeal.

How much pre-deposit is needed, and does it stop recovery?

Before the first appeal is admitted you must pay the full amount of tax, interest, fine and penalty that you admit, plus 10% of the tax in dispute (section 107(6)). Once the pre-deposit is paid, recovery of the balance is stayed while the appeal is pending (section 107(7)). For a second appeal to the GST Appellate Tribunal, a further 10% of the tax still in dispute is paid (section 112(8)), as amended by the Finance (No. 2) Act, 2024.

What grounds succeed most often?

In our experience the strongest grounds are: a demand under section 74 (fraud or suppression) where the notice shows no such facts; demands beyond the limitation period; input tax credit denied only because of a supplier's default or a GSTR-2A mismatch that the books explain; orders passed without the personal hearing that section 75(4) requires; and interest or penalty computed on the wrong base. We build the appeal around documents, not just law.

What happens after the Tribunal?

An appeal from a GSTAT order lies to the High Court only on a substantial question of law (section 117), and then to the Supreme Court (section 118). For orders passed in breach of natural justice, a writ petition before the Madras High Court is sometimes the faster remedy; we advise which route fits the facts.

What Businesses in Different Parts of Chennai Need

Residential neighbourhoods

Small businesses here mostly appeal against registration cancellations, best-judgement assessments for non-filing, and late-fee and interest demands.

Village areas

Rice mills, agri-traders and processors here usually appeal against demands on supplies they treated as exempt agricultural produce, and against tax on branded or packaged goods.

Colleges and universities

Educational institutions and their suppliers here appeal against demands on services they treated as exempt, and on hostel, canteen and transport contracts.

Factories and industrial estates

Manufacturers here usually appeal against denial of input credit on capital goods, job-work goods not returned within the time limit, and demands raised from e-way bill or stock mismatches found during inspections.

Markets and bazaars

Traders here most often appeal against input credit denied for supplier defaults and GSTR-2A mismatches, and against demands built from e-way bill or bank data without reconciliation.

Hospitals and clinics

Hospitals and clinics here mostly appeal against demands that treat part of their exempt healthcare as taxable, and against credit reversals on mixed supplies.

Courts, collectorates and offices

Professionals and institutions here usually appeal against demands on services they treated as exempt, and against reverse-charge liabilities raised years later.

Airport and port areas

Importers, exporters and transporters here commonly appeal against detention and penalty of goods in transit under section 129, and against refund rejections on exports.

Technology parks

Technology and service exporters here mostly appeal against rejected refunds of unutilised input credit and against demands treating exports as domestic supplies because of payment or place-of-supply questions.