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GST Appeal Against Waiver Rejection (SPL-07): Portal Now Enabled – Step-by-Step Guide

Good news for GST taxpayers! The GST portal has now been updated to allow filing of appeal applications (APL-01) against SPL-07 orders, which are rejection orders issued for waiver applications. If you’re a taxpayer who applied for waiver under SPL-01 or SPL-02 and received a rejection order (SPL-07), you now have a way to challenge that decision directly on the portal.

In this blog, we’ll explain everything in simple terms:

What is SPL-07?
Who should file the appeal?
How to file appeal APL-01 online step by step
Important precautions and portal issues
SEO keywords included: GST waiver appeal, SPL-07 order, APL-01 form GST, GST portal update July 2025, GST appeal against waiver rejection

🔍 What is an SPL-07 Order?

Taxpayers who applied for waiver of interest, penalty, or late fee under SPL-01/SPL-02 received either:

SPL-05 – Acceptance Order
SPL-07 – Rejection Order

If your waiver application has been rejected via SPL-07, you now have the right to file an appeal online using Form APL-01.

✅ GST Portal Now Enabled for Appeal Against SPL-07

From July 16, 2025, the GST portal is enabled to allow appeals against waiver rejection orders. You can now file APL-01 against SPL-07 directly on the GST portal.

This is especially helpful for those who believe their waiver application was wrongly rejected and want to contest it officially.

📄 How to File APL-01 Against SPL-07 Order – Step-by-Step

Here’s the simple process to file an appeal:

Login to GST Portal:
Visit 👉 www.gst.gov.in
Navigate to Application:
Go to:
Services → User Services → My Application
Choose Application Type:
- Select “Appeal to Appellate Authority”
- Click on “New Application”
Fill the Appeal Form APL-01:
- Under Order Type, select: “Waiver Application Rejection Order”
- Enter the details of the SPL-07 order
- Attach required documents
- Submit the form

⚠️ Important: Double-check all entries as once submitted, appeal withdrawal is NOT allowed through the portal.

🔄 Want to Restore Withdrawn Appeal?

If you had withdrawn your original appeal against a demand order (to apply for waiver), but now want to restore that appeal, you can:

✅ File an Undertaking

Go to the “Orders” section
Open the case folder under “Waiver Application”
Submit the Undertaking to restore appeal

⚠️ Important Notes & Warnings

Once you file an appeal against SPL-07, you cannot withdraw it on portal. Be 100% sure before submitting.
If you face any technical issue, raise a helpdesk ticket at 👉
https://selfservice.gstsystem.in
Do not miss appeal timelines as delay may lead to loss of appeal rights.

🙋 Who Should File the Appeal?

This update is crucial for:

Businesses whose SPL-01/SPL-02 waiver applications were rejected
Taxpayers facing large demand due to interest/penalty/late fees
Professionals managing GST compliance and appeals

📌 Why This Matters?

Many small businesses depend on waiver relief for past GST defaults. If the application is rejected unfairly or due to incomplete data, now you have a chance to correct it. With the APL-01 filing option active, take timely action to protect your rights and avoid further penalties.

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GST waiver appeal, SPL-07 order appeal, File APL-01 GST, GST portal update July 2025, Waiver application rejection order, Restore withdrawn GST appeal, GST appeal filing process, GST late fee waiver, GST rejection appeal online, File appeal against SPL 07 GST

📞 Need Help?

Still confused? Contact our GST experts at TaxGyany and we’ll help you:

Understand your SPL-07 rejection reason
Draft APL-01 correctly
Submit documents on GST portal without errors

📧 Email: info@taxgyany.com
📱 Call: 7304307888
🌐 Visit: https://taxgyany.com

✅ Conclusion:

The new update to file APL-01 against SPL-07 is a great relief for taxpayers whose waiver applications were denied. Use this facility smartly and avoid future GST disputes by filing your appeal the right way.
Published on: July 17, 2025
Author: TaxGyany Team

GST appeal against waiver order (SPL 07)