GST Appellate Tribunal: Comprehensive Guide – Part Two

By CA Surekha Ahuja 

Procedures, Compliance Steps, and Strategic Insights for Effective GST Appeals

Filing an Appeal Before the GSTAT: Step-by-Step Process

1.1 Eligibility to Appeal

Any person aggrieved by an order passed by the First Appellate Authority (under Section 107 of the CGST Act, 2017) can approach the GSTAT under Section 112 of the Act.

1.2 Forms and Mode of Filing

• Form GST APL-05: To be filed electronically on the official Tribunal portal.

• Supporting documents (copy of the order appealed against, grounds of appeal, statements of facts, etc.) must be uploaded digitally in PDF format.

• Digital Signature: Appeals must be signed electronically using Class II/III DSC or EVC (for individual appellants).

1.3 Time Limit

• 120 days from the date of communication of the Appellate Authority’s order.

• The Tribunal may condone delay up to 60 days if sufficient cause is shown (as per the 2024 GST Tribunal Rules amendment).

Pre-deposit Requirements: Payment Before Admission

Mandatory Deposit (Section 112(8))

• Full admitted amount: The undisputed portion must be paid.

• Pre-deposit for disputed tax: 20% of the remaining tax in dispute must be deposited.

• This is over and above the 10% pre-deposit already made before the First Appellate Authority.

Note: Interest, penalty, and late fees are not included in the 20% calculation.

Mode of Payment

• Use Form GST DRC-03 for pre-deposit.

• Upload the challan receipt during appeal filing.

Hearing Procedure and Representation

3.1 Bench Hearing Structure

• Hearings are virtual or hybrid, depending on Bench infrastructure.

• Each case is heard by a two-member Bench: One Judicial Member and One Technical Member (either Centre or State, depending on the matter).

3.2 Appearance

• Authorized Representatives: CAs, CMAs, CSs, Advocates, or employees of the appellant can appear on behalf of the appellant.

• Affidavits, written submissions, and case laws must be submitted in advance through the Tribunal portal.

3.3 Adjournments and Fast-Track

• Up to 3 adjournments per party allowed as per the 2025 Rules.

• Summary hearing procedures are available for appeals below ₹10 lakhs disputed amount.

Orders and Post-Appeal Remedies

4.1 Tribunal’s Powers

• The GSTAT may:

  • Confirm the order of the lower authority,

  • Modify, or

  • Annul the order, or

  • Remand the case for fresh adjudication.

4.2 Time Frame for Disposal

• As per 2025 reform mandates: Within 1 year of filing, unless reasons are recorded in writing.

4.3 Appeal Against GSTAT Order

• Any party aggrieved by the order of the Tribunal may file an appeal before the High Court (if the issue involves a substantial question of law) under Section 117 of CGST Act.

Digital Infrastructure & Automation (As of July 2025)

• GSTAT Portal launched with complete e-filing, virtual hearing, and status tracking.

• Automatic docketing, email/SMS alerts, and e-document bundling introduced.

• Integration with GSTN and CBIC systems allows real-time taxpayer data verification.

Strategic Tips for Tax Professionals

Situation	Strategic Tip
Complex classification disputes	Use expert opinions and advance rulings as supporting evidence
Delays in first appeal filing	Provide documented cause for delay in Tribunal appeal
Disputed ITC	Clearly show reconciliation between GSTR-2B and books
Remanded matters	Prepare proactively for re-adjudication — don’t repeat original submissions blindly

Common Pitfalls to Avoid

• Missing Pre-deposit: Leads to rejection of appeal.

• Lack of documentary backup: GSTAT insists on contemporaneous documents and invoices.

• Inadequate grounds of appeal: Vague or copy-paste grounds weaken the case.

• Non-compliance with digital norms: PDF size limits, digital signatures, and portal submission errors may cause technical rejection.

Future Roadmap & Litigation Landscape

• Regional Benches in states like Maharashtra, Gujarat, Tamil Nadu, and Karnataka are now functional.

• AI-based cause list scheduling and e-court room simulations in pilot phase (Delhi and Mumbai).

• GSTAT orders to be available in public domain for legal precedent and transparency.

• Centralization of appeals involving similar legal questions may be introduced to avoid contradictory decisions.

Conclusion: Mastering the GSTAT Process

The GST Appellate Tribunal marks a structural evolution in India’s tax dispute resolution system — combining speed, digitization, and judicial discipline. As GST continues to mature, the Tribunal plays a pivotal role in harmonizing tax interpretation and enhancing taxpayer confidence.

Professionals, businesses, and consultants must now view GSTAT not just as a forum of appeal, but as a strategic checkpoint in GST compliance and risk management.