Here’s the GSTAT Appeal Draft Format.

BUY NOW : Litigation Guide For GSTAT : From Litigation Checklist To Procedure Guide Specially Designed To Carter Requirements Of CAs, Advocate

BLANK SAMPLE / TEMPLATE — GSTAT APPEAL PACKAGE
Fill in every blank ( ________ ) and bracketed [ ] field. Verify all facts, figures, dates and statutory references and have counsel settle the draft before filing. 

IN THE GOODS AND SERVICES TAX APPELLATE TRIBUNAL
________________ STATE BENCH / PRINCIPAL BENCH, ________________

APPEAL NO. ________ OF 20____

(Appeal under Section 112 of the Central Goods and Services Tax Act, 2017 read with the corresponding provisions of the ________________ Goods and Services Tax Act, 2017)

IN THE MATTER OF:

M/s ________________
(Constitution: ____________________), through its [Proprietor / Partner / Director / Authorised Signatory]

Shri / Smt. ________________,

GSTIN: ________________,

[INSERT COMPLETE ADDRESS WITH PIN].

… Appellant

VERSUS

The Commissioner of State Tax, ________________,

[Department / Office and Address].

… Respondent

PAPER BOOK

(Memorandum of Appeal, Pleadings and Annexures)

FILED BY:

[Name of Advocate / Chartered Accountant / Cost Accountant / Company Secretary / GST Practitioner]

Counsel / Authorised Representative for the Appellant

Place: ________________

Date: ____ / ____ / 20____

BLANK SAMPLE / TEMPLATE — GSTAT APPEAL PACKAGE. Fill in every blank ( ________ ) and bracketed [ ] field. Verify all facts, figures, dates and statutory references and have counsel settle the draft before filing. 

IN THE GOODS AND SERVICES TAX APPELLATE TRIBUNAL

________________ STATE BENCH / PRINCIPAL BENCH, ________________

APPEAL NO. ________ OF 20____

(Appeal under Section 112 of the Central Goods and Services Tax Act, 2017 read with the corresponding provisions of the ________________ Goods and Services Tax Act, 2017)

IN THE MATTER OF:

M/s ________________

(Constitution: ____________________), through its [Proprietor / Partner / Director / Authorised Signatory]

Shri / Smt. ________________,

GSTIN: ________________,

[INSERT COMPLETE ADDRESS WITH PIN].

… Appellant

VERSUS

The Commissioner of State Tax, ________________,

[Department / Office and Address].

… Respondent

PAPER BOOK

(Memorandum of Appeal, Pleadings and Annexures)

FILED BY:

[Name of Advocate / Chartered Accountant / Cost Accountant / Company Secretary / GST Practitioner]

Counsel / Authorised Representative for the Appellant

Place: ________________

Date: ____ / ____ / 20____

IN THE GOODS AND SERVICES TAX APPELLATE TRIBUNAL

________________ STATE BENCH / PRINCIPAL BENCH, ________________

APPEAL NO. ________ OF 20____

INDEX

Note: page numbers to be inserted once the paper book is paged, indexed and tagged as required by Rule 20 of the GSTAT (Procedure) Rules, 2025.

FORM GST APL-05

[See Rule 110 of the CGST / SGST Rules, 2017]

Appeal to the Appellate Tribunal

12. Details of the demand and amount in dispute:

13. Details of pre-deposit and fee (to be verified before filing):

14. Relief claimed in appeal:

As set out in the Prayer accompanying this Memorandum of Appeal.

Place: ________________

Date: ____ / ____ / 20____

For M/s ________________

(________________) — [Proprietor / Partner / Director] / Appellant

Through Authorised Representative

[Advocate / Chartered Accountant / GST Practitioner]

IN THE GOODS AND SERVICES TAX APPELLATE TRIBUNAL

________________ STATE BENCH / PRINCIPAL BENCH, ________________

APPEAL NO. ________ OF 20____

MEMORANDUM OF PARTIES

1. M/s ________________

(Constitution: ____________________), through its [Proprietor / Partner / Director]

Shri/Smt. ________________,

GSTIN: ________________,

[INSERT COMPLETE ADDRESS WITH PIN].

… Appellant

VERSUS

1. The Commissioner of State Tax, ________________,

[Department / Office and Address].

… Respondent

PARTICULARS OF THE IMPUGNED ORDER

IN THE GOODS AND SERVICES TAX APPELLATE TRIBUNAL

________________ STATE BENCH / PRINCIPAL BENCH, ________________

APPEAL NO. ________ OF 20____

STATEMENT OF FACTS

1. That the Appellant, M/s ________________, bearing GSTIN ________________, having its principal place of business at [INSERT ADDRESS], is a registered taxable person under the CGST Act, 2017 and the ________________ GST Act, 2017, and is engaged in the business of ______________________________.
2. That the dispute involved in the present appeal pertains to the tax period / financial year ____________, during which the Appellant maintained regular books of account, purchase and sales records, tax invoices and GST returns in the ordinary course of business.
3. That [briefly narrate the initiation of proceedings — e.g. audit under Section 65 / scrutiny / inspection / show cause notice], a copy whereof is enclosed and marked as ANNEXURE-“___”.
4. That the Appellant duly furnished its reply / replies dated ____________ along with the supporting documents in response thereto, a copy whereof is enclosed and marked as ANNEXURE-“___”.
5. That the adjudicating authority, namely _________, passed the order-in-original dated ____ / ____ / 20 in FORM GST DRC-07 bearing Reference No. , confirming a total demand of ₹ against the Appellant; a copy whereof is enclosed and marked as ANNEXURE-“”.
6. That the total demand confirmed by the adjudicating authority comprised the following issues:

7. That, being aggrieved by the said order-in-original, the Appellant preferred an appeal before the First Appellate Authority under Section 107 of the CGST / SGST Act, 2017 vide Appeal Reference No. ____________ dated ____ / ____ / 20____, a copy of FORM GST APL-01 being enclosed and marked as ANNEXURE-“___”.
8. That the First Appellate Authority, by the impugned Order-in-Appeal No. ____________ dated ____ / ____ / 20____ (Order Reference No. ), [allowed / partly allowed / rejected] the appeal, whereby the demand was [reduced to / sustained at / enhanced to] ₹; a copy whereof is enclosed and marked as ANNEXURE-“A”.
9. That the demand sustained / enhanced under the impugned Order-in-Appeal is as under:

10. That the impugned Order-in-Appeal was communicated to the Appellant on ____ / ____ / 20____, and, being aggrieved thereby, the Appellant begs to file the present appeal before this

Hon’ble Goods and Services Tax Appellate Tribunal on the following grounds, amongst others, each without prejudice to the other. 

IN THE GOODS AND SERVICES TAX APPELLATE TRIBUNAL

________________ STATE BENCH / PRINCIPAL BENCH, ________________

APPEAL NO. ________ OF 20____

GROUNDS OF APPEAL

The Appellant respectfully submits that the present appeal is confined to the surviving adverse findings sustained and/or enhanced under the impugned order. Each ground is without prejudice to the others and is to be read independently, alternatively and cumulatively, as the context may require.

[Set out below are template grounds. Retain, delete or adapt the grounds applicable to the facts, and fill in the blanks. Plead every ground now, as no ground may be urged at the hearing without leave of the Tribunal (Rule 31).]

GROUND NO. 1 — The Impugned Order is Bad in Law and Contrary to the Facts on Record

That the learned authority below has erred in law and on facts in passing the impugned order, which is contrary to the provisions of the CGST / SGST Act, 2017 and the Rules made thereunder, and is liable to be set aside.

That the impugned order proceeds on an erroneous appreciation of the facts, records and documentary evidence placed by the Appellant, and the findings therein are unsupported by the material on record.

GROUND NO. 2 — Denial of Input Tax Credit to a Bona Fide Recipient Without Establishing Actual Non-Payment of Tax by the Supplier is Unsustainable

That the disallowance of Input Tax Credit of ₹____________ pertaining to purchases from M/s ________________ on the assumption that the supplier had not discharged its tax liability is based on presumption and unsupported by any independent verification or statutory evidence.

That the Appellant fulfilled every condition under Section 16 of the CGST Act — possession of valid tax invoices, actual receipt of goods/services, recording of the transactions in its books, payment of consideration with tax through banking channels, and filing of returns under Section 39. The genuineness of the transactions has not been disputed.

That compliance with Section 16(2)(c) is not within the control of the recipient; a bona fide recipient cannot be denied credit for the supplier’s alleged default in the absence of any finding of fraud, collusion or knowledge of evasion, as held by various High Courts. [Insert applicable citations after verification.]

GROUND NO. 3 — No Evidence of Actual Non-Payment by the Supplier; Burden of Proof Not Discharged by the Department

That non-filing of returns by the supplier does not, by itself, establish non-payment of tax to the Government, and no statutory record of the supplier has been brought on record to demonstrate that the tax in fact remained unpaid.

That the Department undertook no recovery proceedings against the supplier and failed to use the statutory means available to it; once the Appellant established the foundational facts, the burden shifted to the Department, which remains undischarged.

GROUND NO. 4 — Illegal Enhancement of Demand Without the Mandatory Opportunity Under the Proviso to Section 107(11)

That the enhancement of demand from ₹____________ to ₹____________ under the impugned order is without jurisdiction, the issue not having been the subject matter of challenge before the appellate authority.

That the proviso to Section 107(11) mandates that no order enhancing any tax, interest, fine, fee or penalty, or reducing any refund or input tax credit, shall be passed without a reasonable opportunity of showing cause; admittedly no such notice was issued. The enhancement is void ab initio.

That, without prejudice, the enhanced computation suffers from clerical and arithmetical errors apparent on the face of the record within the meaning of Section 161 and cannot be sustained.

GROUND NO. 5 — Penalty in Respect of a Minor Breach is Barred by Section 126 of the CGST / SGST Act, 2017

That the tax involved in the relevant issue is below the threshold of ₹5,000 prescribed under Explanation (a) to Section 126(1) and is therefore a “minor breach” for which no penalty may be imposed.

That there is no allegation or finding of fraud, wilful misstatement, suppression or intent to evade tax; the penalty is therefore contrary to the mandate of Section 126 and liable to be deleted.

GROUND NO. 6 — Supplier’s Erroneous Declaration of Place of Supply in Form GSTR-1 Cannot Defeat the Appellant’s Input Tax Credit

That credit has been denied solely on the ground that the supplier declared an incorrect place of supply in its Form GSTR-1, although the movement and receipt of goods by the Appellant are not in dispute.

That the place of supply is fixed by statute (Section 10 of the IGST Act) upon the facts of the transaction and cannot be altered by the supplier’s data entry; the supplier’s error bears only upon apportionment of tax between Governments and affords no basis to deny credit to a recipient who has borne the tax.

GROUND NO. 7 — Retrospective Cancellation of the Supplier’s Registration Cannot Extinguish a Vested Right to Input Tax Credit

That the supplies were received when the supplier was a duly registered taxable person who had reported the supplies in its returns, and subsequent cancellation of its registration, even with retrospective effect, cannot invalidate credit lawfully availed by a bona fide recipient who complied with Section 16(2).

That eligibility to credit is to be examined with reference to the position prevailing on the date of the transaction and not on the basis of subsequent departmental action against the supplier.

[Insert applicable citations after verification.]

GROUND NO. 8 — Penalty / Interest is Consequential and Cannot Survive Once the Principal Demand Fails

That liability to interest under Section 50 and to penalty is merely consequential to a sustainable principal demand; once the substantive demand is set aside, the consequential interest and penalty automatically fall.

That penalty cannot be imposed mechanically in the absence of any finding of fraud, wilful misstatement, suppression or deliberate intent to evade tax.

[Insert applicable citations after verification.]

The Appellant craves leave of this Hon’ble Tribunal to add to, alter, amend, modify, substitute or delete any of the foregoing grounds, and to urge additional grounds, at or before the time of hearing of the present appeal.

IN THE GOODS AND SERVICES TAX APPELLATE TRIBUNAL

________________ STATE BENCH / PRINCIPAL BENCH, ________________

APPEAL NO. ________ OF 20____

PRAYER

In view of the facts and circumstances narrated in the Statement of Facts and the submissions urged in the Grounds of Appeal hereinabove, the Appellant most respectfully prays that this Hon’ble Tribunal may graciously be pleased to:

(a) set aside and quash the impugned Order-in-Appeal No. ____________ dated ____ / ____ / 20____ to the extent it sustains, confirms and/or enhances the demand of tax, interest and penalty against the Appellant;

(b) hold that the Appellant is entitled to the Input Tax Credit of ₹____________ disallowed under the impugned order, and set aside the said disallowance;

(c) quash the enhancement of demand made under the impugned order as being without jurisdiction and contrary to the proviso to Section 107(11) of the CGST / SGST Act, 2017;

(d) delete the penalty of ₹____________ as being barred by Section 126 / unsustainable in the absence of any finding of fraud, wilful misstatement, suppression or intent to evade tax;

(e) delete all consequential demands of interest and penalty arising out of the impugned demands challenged in the present appeal;

(f) grant refund, re-credit or restoration of any amount recovered or deposited by the Appellant pursuant to the impugned proceedings, together with all consequential benefits admissible in law; and

(g) pass such other or further order(s) as this Hon’ble Tribunal may deem just, fit and proper in the facts and circumstances of the case and in the interest of justice.

AND FOR THIS ACT OF KINDNESS, THE APPELLANT, AS IN DUTY BOUND, SHALL EVER PRAY.

Place: ________________

Date: ____ / ____ / 20____

For M/s ________________

(________________) — [Proprietor / Partner / Director] / Appellant

Through Authorised Representative

IN THE GOODS AND SERVICES TAX APPELLATE TRIBUNAL

________________ STATE BENCH / PRINCIPAL BENCH, ________________

APPEAL NO. ________ OF 20____

VERIFICATION

I, ________________, son / daughter / wife of Shri ________________, aged about ____ years, the [Proprietor / Partner / Director / Authorised Signatory] of M/s ________________, the Appellant abovenamed, do hereby verify that the contents of the accompanying Statement of Facts and the Grounds of Appeal are true and correct to the best of my knowledge and belief, derived from the records maintained by the Appellant in the ordinary course of business, and that nothing material has been concealed therefrom.

I further certify that the documents annexed to the present appeal and marked as Annexure-___ to Annexure-___ are true copies of their respective originals.

Verified at ____________ on this _____ day of ________, 20.

Place: ________________

Date: ____ / ____ / 20____

For M/s ________________

(________________) — Appellant

IN THE GOODS AND SERVICES TAX APPELLATE TRIBUNAL

________________ STATE BENCH / PRINCIPAL BENCH, ________________

APPEAL NO. ________ OF 20____

IN THE MATTER OF:

M/s ________________

(Constitution: ____________________), through its [Proprietor / Partner / Director / Authorised Signatory]

Shri / Smt. ________________,

GSTIN: ________________,

[INSERT COMPLETE ADDRESS WITH PIN].

… Appellant

VERSUS

The Commissioner of State Tax, ________________,

[Department / Office and Address].

… Respondent

AFFIDAVIT

I, ________________, son / daughter / wife of Shri ________________, aged about ____ years, resident of [INSERT RESIDENTIAL ADDRESS], the [Proprietor / Partner / Director / Authorised Signatory] of M/s ________________, the Appellant abovenamed, do hereby solemnly affirm and state on oath as under:

1. That I am the [Proprietor / Partner / Director / Authorised Signatory] of the Appellant, am duly authorised and competent to swear the present affidavit, and am fully conversant with the facts and circumstances of the case deposed to hereunder, based on the records of the Appellant maintained in the ordinary course of business.
2. That the accompanying appeal under Section 112 of the CGST Act, 2017 read with the corresponding provisions of the ________________ GST Act, 2017, has been filed against the impugned Order-in-Appeal No. ____________ dated ____ / ____ / 20____, under my instructions and authority.

impugned Order-in-Appeal No. ____________ dated ____ / ____ / 20____, under my instructions and authority.

3. That the facts stated in the Statement of Facts and the Grounds of Appeal are true and correct to the best of my knowledge and belief, and the legal submissions made therein are believed by me to be true and are based upon the advice of the Appellant’s authorised representative.
4. That the documents filed along with the appeal and marked as Annexure-___ to Annexure-___ are true copies of their respective originals, the originals whereof are in the custody and possession of the Appellant.
5. That the impugned Order-in-Appeal was communicated to the Appellant on ____ / ____ / 20____, and the present appeal is being preferred within the period prescribed / permitted in law for filing an appeal before this Hon’ble Tribunal.
6. That the Appellant has duly paid the mandatory pre-deposit as required under Section 112(8) of the CGST / SGST Act, 2017 through the Electronic Cash Ledger, and the proof thereof is enclosed with the appeal.
7. That no other appeal, application or proceeding in respect of the subject matter of the present appeal has been filed by or is pending on behalf of the Appellant before this Hon’ble Tribunal or any other court or authority.
8. That the present affidavit is being sworn in support of the accompanying appeal and the contents thereof are true and correct.

DEPONENT

(________________)

VERIFICATION

I, the abovenamed deponent, do hereby verify that the contents of paragraphs 1 to 8 of the present affidavit are true and correct to the best of my knowledge and belief; no part thereof is false and nothing material has been concealed therefrom.

Verified at ____________ on this _____ day of ________, 20.

DEPONENT

(________________)

GSTAT FORM-04

[See Rule 72 of the GSTAT (Procedure) Rules, 2025]

MEMORANDUM OF APPEARANCE

IN THE GOODS AND SERVICES TAX APPELLATE TRIBUNAL

________________ STATE BENCH / PRINCIPAL BENCH, ________________

APPEAL NO. ________ OF 20____

In the matter of M/s ________________ (Appellant) versus The Commissioner of State Tax, ________________ (Respondent) — Appeal under Section 112 of the CGST / SGST Act, 2017.

To,

The Registrar,

Goods and Services Tax Appellate Tribunal, ________________ Bench.

Sir,

Please take notice that I/we, the undersigned, am/are authorised to appear and act on behalf of the Appellant, M/s ________________ (GSTIN ________________), in the above appeal, in the capacity ticked below, and the requisite authorisation / vakalatnama duly executed by the Appellant is enclosed herewith:

☐ Advocate
☐ Chartered Accountant
☐ Cost Accountant
☐ Company Secretary
☐ GST Practitioner
☐ Regular employee

Yours faithfully,

(Signature of the Authorised Representative)

Name: ____________________________

Place: ________________

Date: ____ / ____ / 20____

Accepted / Authorised by the Appellant:

(________________, for M/s ________________)

GSTAT FORM-01

[See Rule 49 of the GSTAT (Procedure) Rules, 2025]

INTERLOCUTORY APPLICATION FOR ______________________

(e.g. condonation of delay / early hearing / stay / exemption / extension of time)

IN THE GOODS AND SERVICES TAX APPELLATE TRIBUNAL

________________ STATE BENCH / PRINCIPAL BENCH, ________________

APPEAL NO. ________ OF 20____

(In Appeal No. ________ of 20____ — M/s ________________ v. The Commissioner of State Tax, ________________)

STATEMENT OF FACTS

GROUNDS

(a) ________________________________________________________________________

(b) ________________________________________________________________________

PRAYER

It is therefore most respectfully prayed that this Hon’ble Tribunal may be pleased to ____________________________________, and pass such other order(s) as it may deem fit in the interest of justice.

Note: where the appellant has paid the pre-deposit under Section 112(8), recovery of the balance demand is deemed stayed under Section 112(9); a separate stay application is required only for relief beyond that automatic stay.

Place: ________________

Date: ____ / ____ / 20____

(________________ / Applicant)

Through Authorised Representative

To be supported by an affidavit (Rule 79 read with Order XIX Rule 3 CPC), sworn before an advocate / notary.

“BEFORE YOU FILE” CHECKLIST

Confirm each item below before lodging the appeal on the GSTAT Portal (efiling.gstat.gov.in). These are the admissibility gates under Section 112 of the CGST / SGST Act, 2017 and the GSTAT (Procedure) Rules, 2025.

1. Appealable order — the impugned order is an order under Section 107 (First Appellate Authority) or Section 108 (Revisional Authority). Orders on transfer of proceedings, seizure, prosecution sanction or Section 80 instalments are not appealable to GSTAT.
2. Monetary threshold — the amount in dispute exceeds ₹50,000 (the Tribunal may refuse to admit smaller matters).
3. Limitation — three months from the date of communication of the impugned order. For orders communicated before 01.04.2026, the notified outer date to file is 30.06.2026; for orders communicated on or after 01.04.2026, the ordinary three-month rule applies. If beyond limitation (and within the further three months), file a condonation-of-delay application in FORM-01 with an affidavit.
4. Pre-deposit — pay in full the admitted amount, plus 10% of the remaining tax in dispute under Section 112(8) (in addition to the 10% paid under Section 107(6)), capped at ₹20 crore per enactment; for penalty-only orders, 10% of the penalty. Pay only through the Electronic Cash Ledger and enclose proof. Recovery of the balance is then deemed stayed under Section 112(9).
5. Fee — pay the appeal fee under Rule 110(5): ₹1,000 per ₹1,00,000 of amount in dispute, maximum ₹25,000. Enclose the portal challan.
6. Number of appeals — file one appeal per order-in-original; joint / common appeals for more than one person are not entertained.

7. Certified copy + relied-upon documents — enclose the certified copy of the impugned order and all relied-upon documents at the time of filing (paged, indexed, tagged, legible).
8. English — all relied-upon documents in English or with certified English translations; the matter will not be listed until this is done.
9. Representation — file the Memorandum of Appearance in FORM-04 / vakalatnama if filing through a representative.
10. Verification & affidavit — signed and sworn, with the true-copy certification given.
11. Format — A4, double-spaced, paged, indexed and tagged (Rule 20).

This is a blank drafting template, not legal advice. The Appellant and its authorised representative remain responsible for filling in and verifying all facts, figures, dates, order numbers, computations and the applicable State GST provisions, and should have the draft settled by counsel before filing.

Read More: Bombay High Court Grants Interim Protection Against ₹9.34 Crore GST Recovery in Pre-GST Development Rights Dispute