Any law, including tax laws, imposes obligations. These requirements often fall into one of two categories: tax-related or procedure-related. The tax officer confirms the taxpayer's adherence to these requirements via audit, anti-evasion, examination, etc. Situations of genuine or perceived non-compliance do occur occasionally. If there is a persistent difference of opinion, a disagreement develops and must be settled. A departmental official resolves this dispute initially by a quasi-judicial process that results in the issuance of an initial order known by several titles, including assessment order, adjudication order, order-in-original, etc.

A requester has three months from the day the contested order was communicated to file an appeal with the appellate authority. If the Appellate Authority is convinced that there was a legitimate reason for the delay, they may also excuse it for up to one month.

All appeals must be filed using the appropriate paperwork and fees. Fee will be equal to the whole amount of tax, interest, fines, penalties, and other costs related to the contested order, as acknowledged by the appellant, plus 10% of the amount in dispute. Fees are not charged in circumstances when an officer or the Commissioner of GST appeals.