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GST Appeals

For eight years, half of this appeal structure simply didn’t exist in practice. That’s no longer true, and it changes what the right move actually is for a lot of pending disputes.

GST Compliance

GST Notices

GST Appeals

Demand & Recovery

Input Tax Credit: The Rules

GST Registration

What Is GST

GSTAT procedures and deadlines are still settling into practice. This article is for general information and does not constitute tax advice.

The Tribunal Finally Exists

The GST Appellate Tribunal (Section 112) has become operational after eight years without a functioning tribunal since GST launched in 2017, running across 31 state benches at 45 centres. The Principal Bench in New Delhi holds exclusive jurisdiction over place-of-supply disputes regardless of location. Going to High Courts through writ petitions as a workaround isn’t the appropriate route anymore, except for constitutional validity challenges.

The Three-Tier Structure

First appeal to the Commissioner (Appeals) under Section 107 within 3 months (mandatory step). Second appeal to GSTAT under Section 112 within 3 months of the first order. Beyond that, the High Court under Section 117 (substantial question of law only), then the Supreme Court under Section 118.

Pre-Deposit: 20% Cumulative, and a Common Misconception

10% at the first appeal (payable through ITC), plus an additional 10% at the GSTAT stage that must come through the Electronic Cash Ledger — ITC can’t be used for that second portion. Capped at ₹20 crore each for CGST and SGST. Penalty-only appeals from 1 October 2025 need just 10% of the penalty amount. GSTAT can refuse appeals of ₹50,000 or less. For orders communicated before 1 April 2026, the transitional deadline to file before GSTAT was 30 June 2026, which has already passed.

FAQs: GST Appeals

Is it too late for an old GST appeal that’s been stuck with no tribunal to hear it?

If the underlying order was communicated before 1 April 2026, the GSTAT deadline of 30 June 2026 has already passed, generally meaning that right is now permanently lost.

Can the GSTAT-stage pre-deposit be paid using ITC?

No, only the first-appeal 10% can use ITC; the additional 10% at GSTAT must go through the Electronic Cash Ledger.

Is going directly to the High Court still an option now that GSTAT exists?

Generally no, apart from specific carve-outs like constitutional validity challenges.

Does every first-appeal order automatically qualify for a further GSTAT appeal?

No, GSTAT can refuse an appeal where the amount involved is ₹50,000 or less.

Where is a dispute over place of supply actually heard?

At the Principal Bench in New Delhi specifically, regardless of where the taxpayer is located.

Last updated on 11 August 2026