Taxpayers who applied for waiver of demand orders using Form SPL-01 or SPL-02 are issued either acceptance (SPL-05) or rejection (SPL-07) orders by jurisdictional authorities.

The GST Portal has now enabled the facility to file Appeal Applications (APL-01) against Waiver Application Rejection Orders (SPL-07). Taxpayers can now appeal if their waiver request has been rejected.

To file the appeal:

• Navigate to: Services → User Services → My Application
• Choose “Appeal to Appellate Authority” as the application type
• Click “New Application”
• Under “Order Type”, select “Waiver Application Rejection Order”, fill in details, and proceed with filing.

Important notes:

• Appeal withdrawal option is not available under the waiver scheme. Exercise caution before submitting.
• If the taxpayer prefers not to appeal SPL-07 but wishes to restore a previously withdrawn original appeal, they can do so by filing an undertaking. This is available in the “Orders” section within the “Waiver Application” case folder.

For technical issues, taxpayers can raise a ticket via: https://selfservice.gstsystem.in