The All India Federation of Tax Practitioners (AIFTP) has formally approached the President of the Goods and Services Tax Appellate Tribunal (GSTAT) Principal Bench in New Delhi, highlighting a series of serious technical and procedural difficulties faced by taxpayers, authorised representatives and advocates while filing appeals on the newly launched GSTAT portal.
In a detailed memorandum dated February 17, 2026, addressed to the President of the Principal Bench at Janpath, New Delhi, the Federation urged immediate intervention to ensure seamless functioning of the appellate mechanism under the GST regime.
Lack of Bench Information on Official Website
At the outset, AIFTP flagged the absence of comprehensive information regarding the addresses and locations of GSTAT benches across the country on the official website. The Federation noted that stakeholders are struggling to identify the appropriate bench for filing appeals, plan appearances, and ensure compliance with procedural requirements.
The body emphasised that publication of complete bench-wise details — including city, state and contact information — would significantly enhance transparency, accessibility and ease of doing business, aligning with the broader objectives of the GST framework.
Technical Glitches Hampering Appeal Filing
The memorandum details multiple technical glitches and portal errors that are impeding the filing process:
- Missing Appeal Filing Tab: Users reportedly do not see the option to file an appeal, preventing them from proceeding.
- Loop Errors: After login, the portal redirects users repeatedly to the Appeal Reference Number (ARN) page without allowing further progress.
- Redirect Issues: Users are frequently sent back to login pages without any error message or guidance.
- Document Upload Failures: Difficulties in uploading annexures and exhibits required for appeals.
- Slow Performance and Timeouts: Portal slowdowns and non-functional buttons, particularly during peak traffic.
- Payment Gateway Failures: Instances where payments are debited but not reflected, or transactions remain stuck in “Pending” or “Failed” status.
- Non-Updating of Contact Details: In cases of change in authorised signatory, OTPs continue to be sent to former representatives, causing access barriers.
Synchronisation and Data Gaps
The Federation also pointed out serious data integration issues:
- ARN/CRN Not Found Errors: The portal often fails to recognise Appeal Reference Numbers of first appeals, particularly in older or manually processed cases whose details have not been uploaded.
- Auto-Population Failures: The system frequently fails to auto-fetch data from earlier appellate orders (APL-04), forcing manual re-entry and increasing the risk of errors.
Procedural and Functional Challenges
AIFTP highlighted structural concerns in the portal’s design:
- Fragmented Compliance Burden: The GSTAT portal operates separately from the main GST portal, requiring taxpayers to manage two platforms.
- Restricted Navigation: Access to “Upload Documents” or “Final Preview” tabs is sometimes blocked until payment details are updated.
- Certification Confusion: Ambiguity regarding document certification requirements, despite announced relaxations for initial months.
- File Size Limitations: Strict upload limits (such as 20 MB per file) create hurdles for voluminous appeals.
Administrative and Scheduling Concerns
The memorandum also raised issues such as:
- Inactive Filing Slots: Users encountering “slot inactive” messages when attempting to file outside designated staggered windows.
- Ambiguity in Reply Procedures: Lack of clarity in the user manual on filing replies to appeals or rejoinders.
Call for Urgent Resolution
Describing itself as a premier national body of tax practitioners established in 1976 and currently celebrating its Golden Jubilee year, AIFTP stated that its members have historically contributed to the development of tax jurisprudence, with several members having been elevated to High Courts and the Supreme Court.
The Federation requested that the issues be addressed at the earliest to enable taxpayers and professionals to file appeals “in a seamless manner” before the GSTAT. It assured the Government of India of its continued support and cooperation in ensuring the successful implementation of necessary improvements to the portal.
The representation was signed by Janak Vaghani, Chairman of the GST and Indirect Tax Representation Committee of AIFTP.
