GST Portal has been updated to enable taxpayers to file appeals (Form APL-01) against ‘Waiver Application Rejection Orders’ (SPL-07). This facility provides a formal mechanism for taxpayers whose applications for waiver (filed in Forms SPL- 01/SPL-02) have been denied by jurisdictional authorities. To file an appeal, taxpayers must navigate to ‘Services → User Services → My Applications’, select ‘Appeal to Appellate Authority’ as the application type, and then choose ‘Waiver Application Rejection Order’ under the Order Type in the application form. It is advised that taxpayers exercise caution, as the portal does not currently offer an option to withdraw appeals filed under the waiver scheme.