The GST Appellate Tribunal is finally hearing appeals. Here is how the process works, what it costs, and whether your case is worth carrying forward.
From the adverse order-in-appeal to the Tribunal's final ruling — here is how the matter moves, stage by stage.
The First Appellate Authority passes an order under section 107/108. Limitation for the Tribunal appeal begins from the date of communication.
Filed electronically with grounds, statement of facts, certified copy of the impugned order and proof of pre-deposit. A further condonable period is available on sufficient cause.
10% of the tax in dispute, in addition to amounts deposited at the first-appeal stage, subject to the statutory ceiling. Recovery of the balance stands stayed once deposited.
The registry verifies the appeal for defects. Cured defects relate back to the original filing date — but sloppy paper-books cost months.
A Bench of Judicial and Technical Members hears the matter. CAs are authorised representatives under section 116 — you do not need an advocate.
GSTAT confirms, modifies or annuls the order below. A further appeal lies to the High Court on substantial questions of law under section 117.
Enter the amounts from your order-in-appeal to estimate the mandatory pre-deposit for your GSTAT appeal.
Indicative only, based on section 112(8) as amended. Ceilings and interplay with earlier deposits depend on facts — get the exact figure verified before payment. This tool does not constitute professional advice.
State Benches hear most matters; place-of-supply disputes go to the Principal Bench at New Delhi. Allocation follows the location of the adjudicating authority.
For orders passed before GSTAT became functional, special limitation windows have been notified. If you sat on an adverse order, your clock may already be running.
Yes — once the pre-deposit is made, recovery of the balance is deemed stayed under section 112(9). No separate stay application is needed for the tax component.
Yes. Section 116 authorises Chartered Accountants as authorised representatives. Our partners appear regularly in tax appellate forums.
The department can also carry orders in your favour to GSTAT, subject to monetary limits. You will receive notice and can file cross-objections.
With GSTAT functional, High Courts increasingly relegate taxpayers to the alternate remedy. The tribunal route is now the default.
31 State Benches across 45 locations, plus the Principal Bench at New Delhi. Your bench is determined by the location of the authority that passed the impugned order.
K-800 & K-900, 8th Floor, World Trade Centre, Nauroji Nagar, Safdarjung Enclave, New Delhi-110029. Exclusive jurisdiction over place-of-supply disputes and matters of national significance.
Map is indicative and simplified; not to scale. Click any state or UT.
Your appeal is filed at the bench covering the State or UT of the authority that passed the impugned order — not necessarily where you are registered today.
Key legal developments on GSTAT, curated and explained in plain language by our team.
Principal Bench at New Delhi and 31 State Benches constituted under section 109, superseding the earlier September 2023 notification.
S.O. 3048(E)Districts and sitting/circuit locations notified for each State Bench. Jurisdictions of Varanasi–Prayagraj and Jalandhar–Chandigarh benches redefined.
S.O. 5063(E)Complete procedural code for the Tribunal — form and manner of filing, cause lists, hearings, interlocutory applications and e-filing.
GSTAT Procedure Rules, 2025Universal deadline for filing appeals against legacy orders passed while the Tribunal was non-functional — regardless of whether your State Bench is operational yet.
Limitation notificationTime limit computed as three months (six for departmental appeals) from communication of the order or the date the President enters office, whichever is later.
Removal of Difficulties OrderRegistry directed to raise only substantive defects during the initial filing window; digitally generated GSTN documents accepted without separate certification.
GSTAT administrative orderGSTAT is India's first fully digital tribunal from inception — e-filing, case management, document upload and electronic delivery of orders.
GSTAT e-filing portalNew notifications, circulars, bench updates and rulings — a short email only when something matters. No spam, unsubscribe anytime.
The Tribunal''s benches have recently commenced hearings. We index every significant ruling here — parties, bench, issue, outcome and the operative ratio — with the order PDF where available.
Original PDFs of every GSTAT-related notification, circular, tribunal order and firm article — searchable and free to download.
The GST Appellate Tribunal is the second appellate forum under GST — it hears appeals against orders of the first Appellate Authority (section 107) and the Revisional Authority (section 108). Above it, appeals lie to the High Court on substantial questions of law, and then the Supreme Court.
Three months from the date the order-in-appeal is communicated to you (six months for departmental appeals). The Tribunal can condone a further delay of up to three months if you show sufficient cause. For legacy orders passed while the Tribunal was non-functional, a special window runs to 30 June 2026.
In most cases, yes. Because the Tribunal was not operational for years, the limitation for such legacy orders was linked to the Tribunal becoming functional, with 30 June 2026 as the outer deadline. Share your order with us and we will confirm whether it falls within the window.
10% of the tax amount in dispute, over and above the 10% already deposited at the first-appeal stage, subject to the statutory monetary ceiling. Where only penalty (and no tax) is in dispute, 10% of the disputed penalty is payable. Interest and penalty linked to disputed tax do not attract separate pre-deposit.
Yes. Once the pre-deposit is made and the appeal filed, recovery proceedings for the balance amount are deemed stayed under section 112(9). No separate stay application is required for the tax component.
For the tax component, payment through the credit ledger has judicial support, though the position has seen litigation and departmental resistance. Penalty, interest and fee components must be paid in cash. Because a wrong choice can render the filing defective, we advise on this case by case.
Yes, with interest as provided under section 115 of the CGST Act, from the date of payment till the date of refund.
Form GST APL-05, filed electronically on the GSTAT e-filing portal (efiling.gstat.gov.in) along with grounds of appeal, statement of facts, the impugned order, and proof of pre-deposit. A memorandum of cross-objections is filed in Form APL-06. GSTAT is fully digital — filing, hearings listing and orders are all online.
The State Bench covering the State or UT of the authority that passed the order — use the map above to find yours. Matters where place of supply is one of the issues go exclusively to the Principal Bench at New Delhi. For states with multiple sitting locations, district-wise allocation notified under S.O. 5063(E) applies.
Section 116 of the CGST Act authorises Chartered Accountants, advocates, company secretaries, cost accountants and certain others as authorised representatives. You do not need an advocate — a CA can draft, file and argue your appeal before the Tribunal.
Fees are slab-based on the amount of tax, ITC, fine, fee or penalty in dispute, ranging from ₹5,000 to a ceiling of ₹25,000 per the GSTAT Procedure Rules. Rectification applications and cross-objections carry small fixed fees; some interlocutory applications are free.
The department can also appeal to GSTAT, subject to monetary limits fixed by the Board for filing appeals. You receive notice of the appeal and may file a memorandum of cross-objections within 45 days, which the Tribunal treats like a cross-appeal — even on points you had not separately appealed.
The order-in-original, order-in-appeal, show cause notice, your replies and submissions, the relevant returns and workings, challans of amounts already deposited, and authorisation in favour of your representative. Certified copies and a properly indexed paper book prevent the registry defects that most commonly delay appeals.
The registry scrutinises every appeal and marks defects to be cured within the time allowed. A defect cured in time relates back to the original filing date, so limitation is protected. Current administrative directions require the registry to take a lenient view during the backlog window, but a clean first filing is always the safer course.
GSTAT decides the correctness of the order appealed against — it can confirm, modify or annul it, and consequential refunds follow from its order. Constitutional challenges (like the vires of a provision) remain with the High Courts. With the Tribunal functional, High Courts now generally relegate ordinary disputes to GSTAT as the proper remedy.
Answers are general information as on the date of publication, not professional advice. For your specific matter, send us your order.
Send us the order. We will tell you — honestly — whether an appeal is worth filing, what it will cost, and your realistic chances.
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