eCourtsIndia
IndiaCode Laws
Section107
The Central Goods and Services Tax Act, 2017

Appeals to Appellate Authority

In force Act 12 of 2017 As on 15 Oct 2026

Act 12 of 2017 Ministry Finance Enacted 12 Apr 2017 Cited by 9 provisions Instruments 4

Commencement. 22nd June, 2017 for sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 1st July, 2017 for sections 6 to 9, 11 to 21, 31 to 41, 42 (except proviso to sub-section (9) of S 42), 43 (except proviso to subsection (9) of S 43), 44 to 50, 53 to 138, 140 to 163, 165 to 174.

Section 107 of the Central Goods and Services Tax Act, 2017 deals with appeals to Appellate Authority. Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said d The Act was enacted on 12 Apr 2017.

(1) Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person.

(2) The Commissioner may, on his own motion, or upon request from the Commissioner of State tax or the Commissioner of Union territory tax, call for and examine the record of any proceedings in which an adjudicating authority has passed any decision or order under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, for the purpose of satisfying himself as to the legality or propriety of the said decision or order and may, by order, direct any officer subordinate to him to apply to the Appellate Authority within six months from the date of communication of the said decision or order for the determination of such points arising out of the said decision or order as may be specified by the Commissioner in his order.

(3) Where, in pursuance of an order under sub-section (2), the authorised officer makes an application to the Appellate Authority, such application shall be dealt with by the Appellate Authority as if it were an appeal made against the decision or order of the adjudicating authority and such authorised officer were an appellant and the provisions of this Act relating to appeals shall apply to such application.

(4) The Appellate Authority may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months or six months, as the case may be, allow it to be presented within a further period of one month.

(5) Every appeal under this section shall be in such form and shall be verified in such manner as may be prescribed.

(6) No appeal shall be filed under sub-section (1), unless the appellant has paid---

(a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and

(b) a sum equal to ten per cent. of the remaining amount of tax in dispute arising from the said order, 1[subject to a maximum of 2[twenty] crore rupees,] in relation to which the appeal has been filed.

3[Provided that no appeal shall be filed against an order under sub-section (3) of section 129, unless a sum equal to twenty-five per cent. of the penalty has been paid by the appellant.]

(7) Where the appellant has paid the amount under sub-section (6), the recovery proceedings for the balance amount shall be deemed to be stayed.

(8) The Appellate Authority shall give an opportunity to the appellant of being heard.

(9) The Appellate Authority may, if sufficient cause is shown at any stage of hearing of an appeal, grant time to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing:

Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal.

(10) The Appellate Authority may, at the time of hearing of an appeal, allow an appellant to add any ground of appeal not specified in the grounds of appeal, if it is satisfied that the omission of that ground from the grounds of appeal was not wilful or unreasonable.

(11) The Appellate Authority shall, after making such further inquiry as may be necessary, pass such order, as it thinks just and proper, confirming, modifying or annulling the decision or order appealed against but shall not refer the case back to the adjudicating authority that passed the said decision or order:

Provided that an order enhancing any fee or penalty or fine in lieu of confiscation or confiscating goods of greater value or reducing the amount of refund or input tax credit shall not be passed unless the appellant has been given a reasonable opportunity of showing cause against the proposed order:

Provided further that where the Appellate Authority is of the opinion that any tax has not been paid or short-paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised, no order requiring the appellant to pay such tax or input tax credit shall be passed unless the appellant is given notice to show cause against the proposed order and the order is passed within the time limit specified under section 73 or section 74 1[or section 74A].

(12) The order of the Appellate Authority disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for such decision.

(13) The Appellate Authority shall, where it is possible to do so, hear and decide every appeal within a period of one year from the date on which it is filed:

Provided that where the issuance of order is stayed by an order of a court or Tribunal, the period of such stay shall be excluded in computing the period of one year.

(14) On disposal of the appeal, the Appellate Authority shall communicate the order passed by it to the appellant, respondent and to the adjudicating authority.

(15) A copy of the order passed by the Appellate Authority shall also be sent to the jurisdictional Commissioner or the authority designated by him in this behalf and the jurisdictional Commissioner of State tax or Commissioner of Union Territory Tax or an authority designated by him in this behalf.

(16) Every order passed under this section shall, subject to the provisions of section 108 or section 113 or section 117 or section 118 be final and binding on the parties.

Section 107, The Central Goods and Services Tax Act, 2017 (Act 12 of 2017).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. s. 73 Determination of tax, pertaining to the period up to Financial Year 2023-24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful-misstatement or suppression of facts
  2. s. 74 Determination of tax, pertaining to the period up to Financial Year 2023-24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful-misstatement or suppression of facts
  3. s. 74A Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward
  4. s. 108 Powers of Revisional Authority
  5. s. 113 Orders of Appellate Tribunal
  6. s. 117 Appeal to High Court
  7. s. 118 Appeal to Supreme Court
  8. s. 129 Detention, seizure and release of goods and conveyances in transit

Referred to by 9

  1. s. 2 Definitions
  2. s. 108 Powers of Revisional Authority
  3. s. 112 Appeals to Appellate Tribunal
  4. s. 115 Interest on refund of amount paid for admission of appeal
  5. s. 128A Waiver of interest or penalty or both relating to demands raised under section 73, for certain tax periods
  6. s. 159 Publication of information in respect of persons in certain cases
  7. Finance Act s. 116 Amendment of section 107
  8. Finance Act, 2024 (No. 2) s. 141 Amendment of section 107
  9. Finance Act s. 129 Amendment of section 107

Related judgements & precedents

These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.

  1. Savitri Industries v. Chief Commissioner of CT & GST

    High Court 28 Jul 2025 Binding (High Court) WP(C) 17292/2025; Final Order 28.07.2025 (Harish Tandon CJ & M.S. Raman J., Orissa HC DB)

    Court's Decision & Legal Precedent

    DATE VERIFIED Final Order 28.07.2025 (order-1.pdf): Challenge to a reasoned CGST/OGST s.74 demand disallowing ITC (supplier non-filing GSTR-3B / s.16(2)(c)) must ordinarily proceed by statutory appeal under s.107(1) within three months (extendable by one further month under s.107(4)); writ filed beyond that outer limit without explanation, and raising disputed facts, is not entertained — petitioner relegated to s.107 appellate remedy (pre-deposit etc.).

    On this section: s.107 — appeal to Appellate Authority is the efficacious remedy against s.74 demand orders; writ not a substitute after the s.107(1)/(4) window, absent exceptional grounds.

    Read the full order on eCourts India

The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.

Judgments citing this section

These may be obiter dicta or a precedent, for you to study. These are the judgments where this section is quoted.

  1. High Court 01 Dec 2023 KLHC010419102023

    … pendency of this writ petition, the Central Board of Indirect Taxes and Customs had issued notification on 31.7.2023 extending the limitation for filing appeal by three (3) months from the date of issuance of the notification. Taking the benefit of the said notification, the petitioner has already filed appeal under Section 107 of the Central Goods and Services Tax Act, 2017 against the impugned Ext.P8 order before the Additional Commissioner (Appeals) of CGST, Kochi. 2. Since the petitioner has already availed the statutory remedy of appeal against the impugned order, Ext.P8, keeping this writ petition pending 3 on the files of this …

    Read this order on eCourtsIndia

Made under this section, and citing it

4 instruments name this provision in its title or its text without being made under it.

All subordinate legislation

Questions about Section 107

What have the courts held on Section 107 of the Central Goods and Services Tax Act?

Savitri Industries v. Chief Commissioner of CT & GST (28 Jul 2025) is the leading judgment on this section among those set out below: s.107 — appeal to Appellate Authority is the efficacious remedy against s.74 demand orders; writ not a substitute after the s.107(1)/(4) window, absent exceptional grounds.

How do I find court cases under Section 107 of the Central Goods and Services Tax Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Act 107, section 107 CGST Act, section 107 of the Central Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 1 reported judgment on this section is set out on this page, beginning with Savitri Industries v. Chief Commissioner of CT & GST (28 Jul 2025).

What should I read with Section 107 of the Central Goods and Services Tax Act, and has it changed?

Its own text turns on section 73 (Determination of tax, pertaining to the period up to Financial Year 2023-24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful-misstatement or suppression of facts), section 74 (Determination of tax, pertaining to the period up to Financial Year 2023-24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful-misstatement or suppression of facts), section 74A (Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward), section 108 (Powers of Revisional Authority), and on 4 further provisions, so none of them can safely be read on its own. 9 other provisions in this corpus refer back to it. 4 instruments name it without being made under it, most recently Circular No. 132/2/2020-GST dated 18.03.2020 (2020), then ROD No. 09/2019-Central Tax dated 03.12.2019 (2019).

When was Section 107 of the Central Goods and Services Tax Act enacted?

Section 107 of the Central Goods and Services Tax Act, cited as CGST Act 107, was enacted on 12 Apr 2017 as Act 12 of 2017. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 15 Oct 2026. This page is not a substitute for legal advice.