Appeals (GST) Commissionerate, Kochi

Rajeswari R Nair

Commissioner
GST Appeals Commissionerate, Kochi

Designated Appellate Authority providing transparent, accessible, and impartial dispute resolution for Goods & Services Tax across the State of Kerala and UT of Lakshadweep.

Kerala & Lakshadweep
Territorial Jurisdiction
3 Months
Statutory Filing Window
10% Disputed Tax
Mandatory Pre-Deposit
100% Digital
Faceless Adjudication

About Us

The GST Appeals Commissionerate, Kochi serves as a vital adjudicatory institution within India's Goods and Services Tax (GST) framework. Strategically headquartered in Kochi, Kerala, it functions as the designated Appellate Authority (AA) tasked with impartial review and resolution of disputes arising between taxpayers and tax administration.

As an appellate body, the Commissionerate plays an indispensable role in upholding the core principles of natural justice, fairness, and transparency. By ensuring that decisions rendered at the adjudication stage are subjected to objective, reasoned scrutiny, the Appeals Commissionerate reinforces taxpayer confidence, strengthens tax compliance, and enhances the overall credibility of indirect tax governance.

Core Appellate Directives

    "Guaranteeing impartial, independent, and reasoned appellate review." "Adhering strictly to natural justice standards and speaking orders." "Facilitating streamlined digital interaction through faceless appellate mechanisms." "Fostering timely resolution of taxpayer grievances within advisory time limits."

Territorial & Subject Matter Jurisdiction

Territorial Scope

The Commissioner (Appeals), Kochi exercises appellate jurisdiction over orders passed by adjudicating authorities across:

    "State of Kerala: Covering all Executive Commissionerates (CGST Thiruvananthapuram, CGST Kochi, CGST Kozhikode, and Customs Preventive)." "Union Territory of Lakshadweep: Exercising appellate authority over indirect tax decisions originating within the Lakshadweep archipelago."

Who Can File an Appeal & Non-Appealable Orders

Who Can File an Appeal?

Any person aggrieved by a decision or order passed against them by an adjudicating authority under the CGST Act / SGST Act or Customs Act can file an appeal before the Appellate Authority (AA). The appeal must be specifically directed against a decision or order passed under the Act by a competent adjudicating officer.

Non-Appealable Orders (Section 121)

By law, no appeal whatsoever can be filed against the following administrative or procedural decisions:

(a) Transfer of Proceedings
An order of the Commissioner or authorized officer directing the transfer of proceedings from one officer to another officer (Section 127).
(b) Seizure of Books & Records
An order pertaining to the seizure, retention, or custody of books of account, registers, and other documents.
(c) Sanction of Prosecution
An administrative order sanctioning prosecution against an offender under the Act.
(d) Instalment Payment Orders
An order passed under Section 80 regarding permission or refusal for payment of tax in instalments.

Appellate Authority Guarantees & Natural Justice

    "Principles of Natural Justice: The Appellate Authority provides a reasonable opportunity of being heard to the appellant. A maximum of 3 adjournments may be granted if sufficient cause is shown." "Additional Grounds: Permitted during hearing if omission of such grounds in original appeal is found reasonable and non-wilful." "Order-in-Appeal: On conclusion of proceedings, the AA passes a 'Speaking Order' confirming, modifying, or annulling the impugned decision. The case cannot be remanded back to the original adjudicating officer." "Enhancement Notice: No order enhancing fee/penalty or reducing refund/ITC shall be passed without issuing a prior Show Cause Notice (SCN) with reasonable opportunity of defence." "Advisory Time Limit: Law provides an advisory period of 1 year from filing date to conclude appeal proceedings."

Procedural Guide for Filing a GST Appeal

Follow these mandatory statutory steps under Section 107 of the CGST Act, 2017 and GST Rules to submit your appeal successfully.

Step 1

Electronic Filing (FORM GST APL-01)

File Form GST APL-01 electronically on the common GST portal along with grounds of appeal. A Provisional Acknowledgment is generated immediately.

Step 2

Digital Signatures

The grounds of appeal and form of verification must be digitally signed in accordance with Rule 19 of the Registration Rules.

Step 3

Hard Copy Submission (In Triplicate)

Submit a hard copy of FORM GST APL-01 in triplicate along with certified copies of the impugned order and supporting documents to the Appellate Authority within 7 days.

Step 4

Final Acknowledgment (FORM GST APL-02)

Upon verification of hard copies, a Final Acknowledgment indicating official Appeal Number is issued in FORM GST APL-02.

Crucial Filing Date Rule

Within 7 Days: If hard copies are submitted within 7 days of online filing, the original date of provisional acknowledgment is treated as the official date of appeal filing.

After 7 Days: If hard copies are submitted after 7 days, the date of hard copy submission becomes the official date of appeal filing.

An appeal is legally deemed filed only upon issuance of the Final Acknowledgment (Form GST APL-02).

Time Limit & Mandatory Pre-Deposit

Statutory Time Limit for Filing

Standard Deadline: An appeal must be filed within 3 months from the date of communication of the impugned order to the taxpayer.

Condonation of Delay: The Appellate Authority may condone a delay of up to 1 additional month (4 months total) if satisfied that sufficient cause prevented timely submission.

Mandatory Pre-Deposit Requirements

To maintain an appeal before the Appellate Authority under the CGST Act, 2017, the appellant must pre-deposit:

    "100% Admitted Amount: Full amount of tax, interest, fine, fee, and penalty admitted by the appellant." "10% Disputed Tax: A sum equal to 10% of the remaining tax amount in dispute arising from the impugned order."

Note: Upon payment of mandatory pre-deposit, recovery proceedings for the remaining balance remain stayed.

Faceless Adjudication & Digital Ecosystem

End-to-End Digital Appellate Workflow

The Faceless Adjudication & Communication Framework ensures that all interactions between taxpayers and appellate authorities take place securely through centralized digital channels, eliminating physical interfaces, reducing administrative bottlenecks, and ensuring objective review.

Automated Notifications
Real-time system-generated email alerts sent to taxpayers' registered email addresses immediately upon issuance of notices or orders.
Dashboard Integration
Real-time tracking of hearing dates, notices, replies, and Order-in-Appeal downloads directly on the official GST portal.
Virtual Hearings
Secure video conferencing links issued for virtual personal hearings, ensuring convenience without physical office visits.
Time-Stamped Audit Trail
All submissions, evidence uploads, and appellate orders are digitally time-stamped and encrypted for procedural integrity.

Contact Us

Office of The Commissioner (Appeals)

4th Floor, Central Revenue Building, IS Press Road, Kochi - 682018, Kerala.

Email: Cochin-appeals@gov.in / commrapp-cexcok@nic.in

Phone: 0484-2390416 / 0484-2395640

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