GST Portal Update: How to Appeal Rejection Orders on Waiver Applications

You Can Now Appeal GST Waiver Rejection Orders (SPL 07) Online—Here’s How

In a much-needed move for stressed taxpayers, the GST Portal has now gone live with a new feature that lets you file appeals against waiver rejection orders (Form SPL 07). If your application for relief under the GST amnesty scheme (via SPL 01 or SPL 02) was denied, you now have a formal route to challenge the decision online.

How to File an Appeal Against SPL 07 on the GST Portal

Step-by-step guide:

Log in and Head to My Applications Navigate to: Services → User Services → My Applications
Choose the Right Application Type From the dropdown menu, select “Appeal to Appellate Authority”
Start a New Appeal Click “New Application” to begin the filing process
Fill Out the Appeal Form
- Select “Waiver Application Rejection Order” as the order type
- Enter the relevant SPL 07 order details
- Upload all supporting documents
- Submit the appeal

Can You Restore an Old, Withdrawn Appeal Instead?

Yes. If you didn’t appeal against the SPL 07 order but had earlier withdrawn a pending appeal (such as one against the original demand), you may now restore that withdrawn appeal.

To do this:

Go to: Orders → Waiver Application → Case Folder
Click on “Upload Undertaking” to start the restoration process

Key Caution: No Option to Withdraw Appeal Once Filed

The portal does not currently allow withdrawal of waiver-related appeals after submission. So make sure you're confident about your grounds before proceeding.

Facing Technical Issues?

If you encounter errors or glitches, raise a support ticket via the GST Helpdesk: 🔗 https://selfservice.gstsystem.in

Tip: If you're unsure whether to file a fresh appeal or restore a withdrawn one, it’s best to speak with a GST practitioner or chartered accountant. Making the right move now could save you from extended tax disputes later.