GOODS AND SERVICES TAX APPELLATE TRIBUNAL (GSTAT)
India’s Long-Awaited GST Appellate Tribunal – Now Operational
Khandhar Mehta and Shah, Chartered Accountants
About GSTAT
What is GSTAT?
The introduction of GST in 2017 brought a major transformation to India's indirect tax system. However, the absence of the Goods and Services Tax Appellate Tribunal (GSTAT) left a significant gap in the adjudication framework for several years. In the absence of this second appellate forum, taxpayers were compelled to approach various High Courts directly, leading to increased litigation costs, judicial burden, and delays in dispute resolution.
With the notification of the GST Appellate Tribunal (Procedure) Rules, 2025 and related appointment rules, the long-awaited GSTAT framework has now become operational in a phased manner across the country.
SPECIALIZED FORUM
A dedicated second appellate forum for GST disputes, reducing burden on High Courts
PAN-INDIA COVERAGE
Principal Bench at New Delhi and State Benches across all states and union territories
Faster Resolution
Brings consistency, certainty, and speed in adjudication under the GST regime
Litigation Stages
GST Appeal Hierarchy
Stage 1: Commissioner (Appeals)
Section 107 - Form GST-APL-01/03 - Quasi-Judicial Authority - Appeal against Order-in-Original (OIO) passed u/s 73(9)/74(9)
Stage 2: GST Tribunal (GSTAT)
Section 112 - Form GST-APL-05/07 - Last Fact-Finding Authority - Appeal against Order-in-Appeal (OIA) passed u/s 107/108
Stage 3: High Court
Section 117 - Form GST-APL-08 - Court - Against order of State Benches of GSTAT passed u/s 113 & Question of law & Natural justice
Stage 4: Supreme Court
Section 118 - Written Appeal - Court - Against Order of Principal Bench of GSTAT passed u/s 113 or Order of High Court u/s 117 & Question of law & Natural justice
GSTAT serves as the last fact-finding authority before appeals can be made to the High Court or Supreme Court on substantial questions of law.
Key Milestones
GSTAT Implementation Timeline
GST introduced
Section 109-116 of CGST Act, 2017 enacted (GSTAT provisions)
Madras High Court
Madras High Court in Revenue Bar Association Vs Union of India struck down original GSTAT provisions as unconstitutional
Comprehensive amendment
Comprehensive amendment to Section 109 & 110 of CGST Act; New composition framework; Tribunal Reforms Act 2021 integrated
Finance Act 2023
Finance Act 2023 provisions regarding GSTAT brought into force
Retired Justice
Sanjay Kumar Mishra (Former CJ, Jharkhand HC) appointed as first President of GSTAT
Pre-deposit at GSTAT stage
Pre-deposit at GSTAT stage reduced from 20% to 10%; cap reduced from Rs.100 crores to Rs. 40 crores
GSTAT Procedure Rules
GSTAT Procedure Rules 2025 notified - Gazette notification G.S.R. 256(E)
Section 112(8) amended
Section 112(8) amended; 10% pre-deposit introduced for penalty-only order (w.e.f. 01-10-2025)
First batch of judicial
First batch of judicial and technical members appointed
Official launch of GSTAT
Official launch of GSTAT by Finance Minister; GSTAT e-courts portal unveiled
FORMS
GSTAT Forms
Form | Description | Purpose |
|---|---|---|
GSTAT Form-01 | Interlocutory Application to the Appellate Tribunal | Filing interim applications (stay, delay condonation, rectification, etc.) |
GSTAT Form-02 | Order Sheet | Recording proceedings and orders passed during appeal |
GSTAT Form-03 | Application to the Registrar for inspection of records | Seeking permission to inspect case records/documents |
GSTAT Form-04 | Vakalatnama or Memorandum of Appearance or letter of authorisation | Authorising representative to appear before GSTAT |
GSTAT Form-05 | Affidavit (for illiterate, visually challenged persons etc.) | Certification of affidavit understanding in special cases |
GSTAT Form-06 | Summons for production of documents | Calling documents from authorities/public officers |
GSTAT Form-07 | Deposition of witness | Recording witness statements/evidence |
GSTAT Form-08 | Discharge certificate of witness | Issuing certificate after witness examination |
Appeal Forms
Form | Purpose |
|---|---|
Form GST APL-05 | Appeal to the GST appellate tribunal by taxpayer |
Form GST APL-07 | Appeal by department against orders of Appellate Authority or revisional order |
Form GST APL-02A | Acknowledgement of submission of appeal (provisional acknowledgment shall be issued in Part A of GST APL-02A and final acknowledgment in Part B of GST APL-02A) |
Form GST APL-05/07W | Application for Withdrawal of Appeal /Application filed before the Appellate Tribunal |
Form GST APL-06 | Cross-objection before the appellate tribunal (Memorandum of Cross Onjection) |
Form GST APL-04A | Summary of the order and demand after issue of order by the GSTAT |
Form GST APL-08 | Appeal to the High Court under section 117 of the CGST Act |
Bench Structure
Structure & Composition of GSTAT
GSTAT is designed as a multi-tiered institution to ensure access to appellate remedies across India. Its structure balances judicial and technical expertise and aims to provide consistent resolution of GST disputes.
Principal Bench
- Issues relating to Place of Supply
- Anti-profiteering matters
- Cases pending before multiple State Benches involving identical questions of law
- ISD issues u/s 20 of CGST Act
- OIDAR issues
State Benches
Composition: 2 Judicial Members + 1 Technical Member (Centre) + 1 Technical Member (State)
Further appeal: Jurisdictional High Court, then Supreme Court
Eligibility & Deadlines
Who Can File Appeal Before GSTAT?
Section 112(1) - Taxpayer Appeal
- Any person aggrieved by the order of Appellate Authority (Section 107) or Revisional Authority (Section 108)
- Form: GST APL-05
- Time limit: Within 3 months from date of communication of order OR date on which President of GSTAT enters office (whichever is later)
- Condonation: Up to 3 months may be granted
Section 112(3) - Department Appeal
- Application by Department (on direction of the Commissioner)
- Form: GST APL-07
- Time limit: Within 6 months from date of order passed u/s 107/108 OR date on which President of GSTAT enters office (whichever is later)
- Condonation: Up to 3 months may be granted
Critical Deadlines (Notification No. S.O. 4420(E) dated 17th September 2025)
Date of Issue of Order | Due Date of filling of appeal |
|---|---|
Before 1st April 2026 | Till 30th June 2026 (For Taxpayer/Department) |
On or after 1st April 2026 | 3 Months from the date of communication of order (For Taxpayer)
6 Months from the date of passing of the order (For Department) |
Note: Delay up to 3 months can be condoned if there is sufficient cause. |
Note: GSTAT may condone delay up to a further period of 3 months upon showing sufficient cause.
Section 112(8)
Pre-Deposit Requirement Before GSTAT
One of the crucial conditions to file an appeal under GST is the mandatory pre-deposit of a portion of the disputed tax amount. Failure to comply can lead to dismissal of the appeal at the preliminary stage.
Pre-Deposit Requirements
Category | Upto 31.10.2024 | 01.11.2024 to 30.09.2025 | From 01.10.2025 |
|---|---|---|---|
For Appellate Authority (Section 107(6)) | |||
E-way Bill cases (u/s 129(3)) | 25% of Penalty | 25% of Penalty | 10% of Penalty |
Penalty-only cases (other) | Nil | Nil | 10% of Penalty |
Tax + Interest + Penalty | Full admitted liability PLUS 10% of disputed tax (max Rs. 40 Cr. from 01.11.2024) | ||
For Appellate Tribunal (Section 112(8)) | |||
Penalty-only cases | Nil | Nil | 10% of Penalty |
Tax + Interest + Penalty | Full admitted liability PLUS additional 10% of disputed tax (max Rs. 40 Cr from 01.11.2024) |
Important Considerations
- Pre-deposit can be made by utilizing ITC - UOI vs Yasho Industries (Supreme Court, 19-May-2025)
- No need to pay pre-deposit if tax demand is paid fully under protest
- For E-way bill matter u/s 129(3) - Pre-deposit of 25% of demand of Penalty is mandatory (w.e.f. 01.01.2022)
- Payment via Electronic Liability Register using "Payment towards demand" option
Rule 110(5)
Court Fees for Filing Before GSTAT
Nature of Filing | Fee Structure | Minimum | Maximum |
|---|---|---|---|
Appeal (APL-05) – tax or ITC involved | Rs.1,000 per Rs.1,00,000 of tax/ITC in dispute | Rs.5,000 | Rs.25,000 |
Appeal – penalty/interest/fine only (no tax demand) | Flat fee | Rs.5,000 | Rs.5,000 |
Application for rectification of errors (S.114) | No fee | Nil | Nil |
Interlocutory applications (stay, restoration, etc.) | Flat fee | Rs.5,000 | Rs.5,000 |
Application for inspection of records | Flat fee | Rs.5,000 | Rs.5,000 |
Certified copy of GSTAT order | Per page | Rs.5/page | Rs.5/page |
Any other application not specifically mentioned | Flat fee | Rs.5,000 | Rs.5,000 |
Important Considerations
- Fees must be paid electronically through the GSTAT portal - offline/cash payment not accepted
- Fees are non-refundable - even if appeal is dismissed or withdrawn
- For CGST and SGST disputes from same order - separate fees payable if filed separately
- Practical issue: Separate appeals required for each OIO/financial year; fee cap of Rs.25,000 applies individually, substantially increasing litigation cost
Rule 110
Documents Required to File Appeal Before GSTAT
Part A: Pleadings (Mandatory)
- Certified copy of the AA's order appealed against - with date of communication noted
- Original adjudicating authority's order (demand order)
- Copy of the Show Cause Notice (SCN)
- Reply to the SCN filed by the taxpayer
- Copy of the first appeal memo (APL-01) filed before the AA
- Proof of pre-deposit at first appeal stage (10%) - challan/DRC
- Proof of pre-deposit at GSTAT stage (10%) - challan/DRC
- Authority letter/Vakalatnama in favour of CA or advocate
- Board resolution/authorisation for signatory (companies)
Part B: Factual Record
- All documents, invoices, contracts, ledgers and correspondence relied upon
- Personal hearing notices and hearing notes from adjudication stage
- Any certificates, technical reports, valuation reports, or expert opinions
- Reconciliation statements (ITC, turnover) if relevant to the dispute
- Documents in regional language - must be accompanied by certified English translation
Practical Tips
- Organise the paper book into four labelled parts (A, B, C, D) before submitting APL-05
- Number every page consecutively
- Prepare a detailed index at the front
- Part C: Written submissions (Synopsis + written arguments)
- Part D: Case law compilation (relied-upon decisions, tabbed, relevant paragraphs highlighted)
- Common Mistakes — Defects That Return the Filing
- Uncertified copy of AA order instead of certified copy
- Pre-deposit proof missing or challan reference not entered in APL-05
- Verification unsigned or signed by a person not listed as authorised signatory
- Documents not indexed - unnumbered pages, no index at front
- Wrong form submitted (APL-01 instead of APL-05, or vice versa)
- Regional language documents without certified English translation
Step-by-Step Guide
Procedure for Filing Appeal Before GSTAT
Pre-Filing Preparation & Limitation Compliance
- Download complete signed order from GST portal
- Compute appeal limitation from date of communication of order
- Prepare separate condonation application with affidavit if delayed
- Verify whether order is appealable before GSTAT
- Segregate tax, ITC, interest, penalty and procedural issues
- Calculate additional mandatory pre-deposit requirement
- Verify territorial and subject matter jurisdiction (State Bench vs Principal Bench)
- Keep challans/DRC-03/payment references ready
Drafting & Documentation
- Ensure Form GST APL-05 contains accurate demand, tax and dispute figures
- Mention correct legal name, GSTIN and designation of parties in cause title
- Draft statement of facts in brief chronological manner
- Prepare separate numbered factual, legal and jurisdictional grounds
- Refer only relevant statutory provisions and directly applicable judgments
- Clearly include principal, alternate and consequential reliefs in prayer clause
Documentation & Paper-Book Requirements
- Properly paginate, index and arrange pleadings, annexures and case laws
- Use continuous page numbering and proper page references throughout appeal
- Maintain organised paper-book containing pleadings, evidence and precedents
- Keep separate physical and searchable PDF sets of appeal records
- Ensure annexures are legible, properly tagged and neatly formatted on A4-size paper
Online Filing on GSTAT Portal (https://efiling.gstat.gov.in/)
- Register on GSTAT Portal (role-based: Taxpayer/Advocate/CA)
- Complete all tabs: Order Details → Basic Details → Case Details → Appellant Details → Add Respondent → Add Representative → Demand Details → Upload Document → Check List → Final Preview → Submit
- Pay fees electronically at time of filing
- Obtain provisional acknowledgement in Form GST APL-02A (Part A)
Registry Scrutiny & Registration
- Registry verifies limitation, pre-deposit compliance, annexures and procedural defects
- Defective filings may be returned for rectification within 7 working days
- Final acknowledgement issued in Form GST APL-02 after defect removal
- Appeal registered and listed for hearing before appropriate bench
Section 112(6)
Condonation of Delay Before GSTAT
A delayed appeal does not automatically become non-maintainable. GSTAT may condone the delay where the appellant establishes the existence of a genuine ‘sufficient cause’ preventing timely filing. Condonation is discretionary and requires a clear, specific, and properly supported explanation.
Section 112(6)
- Examples of Valid "Sufficient Cause"
- Serious illness or medical emergency
- Natural calamity or unforeseen events
- Non-availability of certified order despite due efforts
- Technical portal-related difficulties
- Bona fide professional mistake supported by records
- Best Practices for Condonation Application
- File an independent condonation application along with appeal
- Support the application with affidavit of appellant
- Mention complete date-wise sequence of events
- Clearly specify number of delayed days
- Attach medical records, emails, portal screenshots, correspondence, etc.
- Demonstrate absence of wilful negligence or intentional delay
- Critical Limitation
GSTAT can condone delay only up to an additional period of 3 months beyond the normal limitation period. Beyond 6 months total, GSTAT lacks statutory power to condone delay. In exceptional cases involving jurisdictional errors, breach of natural justice, or constitutional issues, the only possible remedy may lie before the jurisdictional High Court under Article 226 of the Constitution of India.
Section 116
Chartered Accountants Before GSTAT – Full Rights
A Chartered Accountant has a complete statutory right to appear, plead, and act before GSTAT – identical to the right of an advocate. No separate enrolment with GSTAT is required. Section 116(2)(c) is the foundation of this right, and it is unconditional.
Section 116(2)(c)
- What a CA Can Do Before GSTAT:
- File APL-05 (appeal) and APL-06 (stay/applications) on behalf of the taxpayer
- Appear at all hearings - admission, stay, final hearing, miscellaneous
- Make oral submissions before the Bench
- File written submissions, synopsis, and paper book
- Hand up documents and case law during hearing
- Take any procedural step that the taxpayer could take
- Interact with the Registry on all administrative matters
- The Authority Letter - What It Needs:
- On the taxpayer's letterhead - must be a formal written document
- Name and ICAI membership number of the CA being authorised
- GSTIN, legal name, and address of the taxpayer
- GSTAT case reference number (if assigned) and nature of proceedings
- Scope of authority - "to appear, plead, and act on behalf of the taxpayer"
- Signed by an authorised signatory as per the GST registration - director/partner/proprietor
- For companies - accompanied by a board resolution authorising the signatory
Restriction on Appearance
Situation | Position under GSTAT Rules |
|---|---|
Continue representing same client | Permitted |
Appear for opposite party in same matter | Not permitted |
Appear for opposite party in connected/related matter | Not permitted |
Appear for opposite party with prior permission of GSTAT | Permitted only with approval of GSTAT |