GST Litigation · Panaji, Goa
Engage a Chartered Accountant for your GST STAT (Tribunal) appeal in Goa — drafting the grounds, e-filing Form APL-05, computing the additional pre-deposit and representing you before the GST Appellate Tribunal under Section 112, including the urgent 30 June 2026 backlog matters.
Overview
The GST Appellate Tribunal — the second appellate forum often referred to as the GST STAT — is now operational, and an appeal lies before it under Section 112 against a First Appellate Authority order. A Chartered Accountant authorised under Section 116 can prepare and argue this appeal, which is the highest fact-finding stage in GST.
As your CA, we e-file Form APL-05 on the GSTAT portal, build the paper-book, compute the additional 10% pre-deposit and represent you at the bench. Where your order has been pending since the Tribunal was non-functional, we act on the 30 June 2026 deadline. The matter continues seamlessly from your first appeal.
What's covered
A Chartered Accountant for the GST Tribunal stage.
Get a fixed-fee quote →Preparing and e-filing the Tribunal appeal on the GSTAT portal.
Numbered grounds, statement of facts and the complete paper-book.
Computing the further 10% under Section 112, paid via cash ledger.
Acting on pre-1 April 2026 orders before the 30 June 2026 cut-off.
Appearing before the Principal or State Bench at hearing.
Filing or answering cross-objections within the timeline.
Our process
We assess the first-appeal order and the limitation.
We draft the grounds and compile the paper-book.
We compute the 10% and e-file APL-05 in time.
We represent you before the GSTAT bench.
Frequently asked questions
GST STAT commonly refers to the GST Appellate Tribunal (GSTAT) — the second appellate authority that hears appeals against orders of the First Appellate Authority under Section 112. It is now operational, and we represent clients before it.
Yes. Section 116 permits an authorised representative, including a Chartered Accountant, to appear before the GST authorities and the Appellate Tribunal. We draft, file and argue your Tribunal appeal as your authorised representative.
A Section 112 appeal requires an additional 10% of the remaining disputed tax, over and above the first-appeal pre-deposit, subject to a cap, paid through the Electronic Cash Ledger. We compute the exact additional amount and guide the payment.
Yes. For appellate orders communicated before 1 April 2026 — pending because the Tribunal did not previously exist — a special window allows filing up to 30 June 2026. If you have such an order, this is time-sensitive and we prioritise it.
The appeal is filed in Form APL-05 on the GSTAT e-filing portal, with the order, grounds and supporting documents. Documents are generally required at filing, so we prepare the full paper-book before submitting.
Yes. We provide continuity from the first appeal to the Tribunal, so the strategy, record and arguments carry forward without re-work. This consistency strengthens the case before the bench.
Book a free consultation and share your first-appeal order. We assess the merits, compute the pre-deposit, e-file APL-05 and represent you before the Tribunal, on a transparent fee.
Related services
Book a free consultation with a qualified Chartered Accountant in Goa. We'll prepare, e-file and argue your GSTAT appeal — no obligation.