Appeal at GSTAT

Yes. After years of delay, GSTAT was formally launched in September 2025 with a digital e-filing portal, and its Principal Bench and State Benches are now hearing appeals. The second appellate forum that was missing in GST is finally available, and we file and represent before it.

For appellate orders communicated before 1 April 2026 — the backlog that accumulated while the Tribunal did not exist — a special one-time window allows filing up to 30 June 2026. Missing it can cost you the appeal, so we prioritise these matters.

An appeal under Section 112 requires an additional 10% of the remaining disputed tax, over and above the pre-deposit already made at the first-appeal stage, subject to a cap. It must be paid in cash through the Electronic Cash Ledger. We compute the exact figure for you.

An appeal to the Tribunal is filed in Form APL-05 on the GSTAT e-filing portal, along with the certified order, grounds of appeal and supporting documents. All documents are generally required at the time of filing, so we assemble the complete paper-book before submitting.

You can appeal an order passed by the First Appellate Authority under Section 107 or by the Revisional Authority under Section 108. The Tribunal is the highest fact-finding body in GST, so it can re-examine both facts and law. We assess whether your matter is worth taking there.

Once the required additional pre-deposit is paid, recovery of the balance disputed amount is generally stayed while the Tribunal appeal is pending. We make sure the pre-deposit is correctly paid so this protection applies.

Book a free consultation and share your first-appeal order. We confirm the deadline, compute the pre-deposit, e-file Form APL-05 and represent you before the Tribunal, on a transparent fee.