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Wrongly Denied ITC? Appeal Timeline and Document Bundle You Need
Practical Guide for GST Decision-Making.

A stage-by-stage guide to Section 107 appeals, limitation periods, and evidence preparation.

Appeals fail more often on timeline and documentation gaps than on pure legal merit. Build your appeal file before drafting grounds.

Your bundle should include order copy, return extracts, invoice evidence, payment proof, and legal proposition notes linked to each disputed issue.

Grounds should be concise and issue-wise. Avoid narrative-heavy drafting that hides the exact legal error in the order.

Track limitation from the communication date of the order and build an internal buffer for filing.

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