Appeal Against Waiver Order (SPL-07): A Guide for Taxpayers
Understanding How
to Respond to Rejection of Waiver Application Under Rule 164 and Section 128A
Introduction:
The GST regime has
introduced Rule 164 to facilitate closure of proceedings under Section
128A by allowing waivers of interest and penalties on tax demands under Section
73. Taxpayers can apply for such waivers using FORM GST SPL-01 or FORM
GST SPL-02.
However, not all waiver
applications are accepted. In many cases, taxpayers are receiving Rejection
Orders in FORM GST SPL-07.
The GST Portal now allows
taxpayers to file an appeal against such rejection orders using FORM
GST APL-01. This article explains the complete process, including available
options for appeal or restoration of previously withdrawn cases.
Types of
Orders Issued on Waiver Applications
Once a taxpayer files a
waiver application through:
- FORM GST SPL-01
(for notices/statements), or
- FORM GST SPL-02
(for final orders),
the proper officer issues
one of the following:
|
Form
|
Description
|
|
SPL-05
|
✅ Acceptance Order
– Application allowed; waiver granted
|
|
SPL-07
|
❌ Rejection Order
– Application denied; taxpayer liable to pay penalty/interest
|
If SPL-07 is
issued, the taxpayer has the right to challenge this decision through an
appeal.
Filing
Appeal Against SPL-07 Order
The GST portal has now
enabled the option to appeal against FORM GST SPL-07. Here's how to
do it:
Navigation Path:
1. Login
to GST Portal
2. Go
to: Services → User Services → My Applications
3. In
“Application Type”, select: “Appeal to Appellate Authority”
4. Click
on “New Application”
Steps to
File Appeal Against SPL-07 Order
1. Select
Order Type
In the appeal form, under “Order Type”, select:
➤ “Waiver Application
Rejection Order”
2. Enter
Order Details
o SPL-07
Reference Number
o Date
of Order
o Grounds
for Appeal
o Attach
Supporting Documents (SPL-01/SPL-02 copy, DRC-03, etc.)
3. Preview
and Submit
o Verify
all details
o Submit
the appeal electronically
4. Acknowledgment
o An
acknowledgment will be generated on the portal
o Appeal
will be assigned to the concerned appellate authority
Important
Caution for Taxpayers
🚫 No Option to Withdraw
Appeal on GST Portal
Once an appeal is filed
against a waiver rejection (SPL-07), the portal does not allow the appeal to
be withdrawn.
Implication:
Taxpayers are advised to evaluate their case carefully before filing an
appeal. Filing without proper grounds may restrict future options for
resolution or restoration.
Restoring
the Original Appeal (Instead of Filing Fresh Appeal)
Some taxpayers may have:
- Withdrawn their original appeal
(against demand order) to file waiver application, and
- Now received SPL-07 rejecting
the waiver request.
What If You
Don’t Want to Appeal SPL-07?
You can restore your
original appeal (filed earlier against the demand order) by submitting an undertaking
on the GST portal.
Steps to
Restore Original Appeal via Undertaking:
1. Go
to the “Waiver Application” case folder in your dashboard.
2. Navigate
to the “Orders” section.
3. Locate
the option: “File Undertaking”.
4. Submit
the required undertaking in the prescribed format.
Once submitted, the
previously withdrawn appeal will be restored automatically for
consideration.
Summary
Table of Available Actions
|
Scenario
|
Action
Available
|
Form/Option
|
|
Waiver
Application Accepted
|
No
action required
|
SPL-05
issued
|
|
Waiver
Application Rejected
|
File
appeal
|
APL-01
(Order Type: Waiver Application Rejection Order)
|
|
Waiver
Rejected, but appeal not preferred
|
Restore
earlier appeal
|
File
undertaking under “Orders” section of waiver case
|
|
Filed
APL-01 by mistake
|
Cannot
be withdrawn on portal
|
Caution
advised before submission
|
Conclusion:
The facility to appeal
against a waiver rejection (SPL-07) is a significant addition for taxpayers
under GST. However, it requires careful consideration due to the absence of
withdrawal facility once the appeal is filed.
Taxpayers have two clear
options after SPL-07:
1. File
an appeal (APL-01) and contest the rejection.
2. Restore
the earlier appeal (if applicable) by filing an undertaking.
Both options are designed
to protect taxpayer rights while maintaining procedural transparency
under Rule 164 and Section 128A. Proper documentation, timely action,
and informed decision-making will ensure smooth navigation through these
proceedings.
Disclaimer: All the Information is based on the notification, circular advisory and order issued by the Govt. authority and judgement delivered by the court or the authority information is strictly for educational purposes and on the basis of our best understanding of laws & not binding on anyone.
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