Gaurav Arya 30 Jan 2026 9 Views 0 comment Print Goods and Services Tax | Articles This article helps you to file the appeal with the Commissioner (Appeals), i.e. the Appellate Authority. Against the order passed in Form DRC-07, if unsatisfied, an appeal has to be filed with the appellate authority, which is called the First Appeal. Section 107 of the GST Act, 2017 prescribes that against any order passed by the adjudicating authority, a first appeal can be filed with the Commissioner (Appeals).