With the Goods and Services Tax Appellate Tribunal (GSTAT) now becoming operational across various States, advocates and tax professionals have a significant new forum to represent taxpayers in GST disputes. Practising before GSTAT requires a clear understanding of its jurisdiction, procedural framework, and, most importantly, the appeal filing process prescribed under the CGST Act and allied rules.
This article provides an introductory overview of step-by-step process for filing appeals before GSTAT, enabling advocates to confidently navigate litigation before the Tribunal from the very outset.
How to file GSTAT appeal?
The GSTAT appeal filing process involves registering/logging into the GSTAT portal, validating your case with your first appeal’s ARN/CRN, filling out Form APL-05 online across multiple tabs (Order, Case Details, Parties, Documents), uploading required PDFs (under 20MB), paying the fee (min ₹5,000/max ₹25,000), and digitally signing to get an acknowledgment. Key resources are the official GSTAT portal’s user manuals and advisories, available as PDFs for detailed steps.
Step-By-Step-GSTAT Appeal Filing Process
- Access Portal & Validate: Go to the GSTAT e-filing portal (efiling.gstat.gov.in) and enter your ARN/CRN from your first appeal (APL-01/03) to validate your case.
- Login/Register: Log in using your GSTIN credentials or register if you are a new user/representative.
- Fill Form APL-05: Navigate through the online tabs:
- Order Details: Select the order type and year.
- Basic Details & Case Details: Enter case specifics (can copy-paste from Excel).
- Parties: Verify/add Appellant/Respondent details.
- Add Representative: Add authorized representatives if any (they must be registered).
- Upload Documents: Upload supporting documents (certified order copy, etc.) as PDFs, with each file under 20MB.
- Pay Fees: Pay the prescribed fee (minimum ₹5,000, maximum ₹25,000 based on tax amount) via the portal.
- Submit & Sign: Submit the appeal and digitally sign it.
- Get Acknowledgment: Receive a provisional acknowledgment immediately, with a final one after defect removal.
Timelines For Appeals Before GSTAT
The Tribunal has classified appeals based on the date of filing of appeal (Form GST APL-01 / APL-03) or issuance of notice (Form GST RVN-01) at the first appellate stage. For each category, a specific filing window has been prescribed for appeals before GSTAT under Section 112.
Broadly, the schedule provides that:
- Appeals arising from older appellate orders, where first appeals or revision notices were filed on or before 31.01.2022, may be filed before GSTAT between 24.09.2025 and 31.10.2025, or any later date not beyond 30.06.2026.
- Appeals relating to matters filed during 2022, 2023, early 2024, and mid-2024 to early 2026 have been allotted successive filing windows from November 2025 to March 2026, with all cases ultimately permitted to be filed no later than 30.06.2026.
- Even cases where the appeal or revision notice has not yet been filed or issued on the common portal but pertains to orders passed on or before 31.03.2026 have been accommodated within the phased schedule.
This structured timeline ensures that no appellant loses the right to appeal, while simultaneously preventing system congestion.
The GSTAT, Delhi has also notified that GSTAT benches Allows Lenient Scrutiny of Appeals for 6 Months Amid Portal Rollout Challenges.
GSTAT Procedure Rules, 2025
The Central Government has formally notified the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025, providing long-awaited procedural clarity on the functioning of the GST Appellate Tribunal (GSTAT). The Rules, notified on 24 April 2025, mark a crucial step towards operationalising the appellate mechanism under Section 109 read with Section 111 of the CGST Act, 2017, thereby strengthening dispute resolution under the GST regime.
These Rules regulate institution of appeals, scrutiny, hearings, service of notices, filing of interlocutory applications, appearance of authorised representatives, record maintenance and inspection, and are expected to bring uniformity and procedural certainty across State and Principal Benches.
Statutory Basis and Applicability
The Rules derive their authority from Section 111 of the CGST Act, 2017, and apply uniformly to appeals arising under the CGST, SGST, UTGST and corresponding State GST laws. The term “Act” has been defined expansively to include all GST enactments applicable to the concerned State or Union Territory
Key Provisions Governing Filing of Appeals
Mandatory Online Filing through GSTAT Portal
Rule 18 mandates that all appeals must be filed electronically on the GSTAT Portal in the prescribed form. Manual filing is largely dispensed with, reflecting the government’s push towards digital adjudication. Each appeal must clearly mention the impugned order and be structured in consecutively numbered paragraphs, with distinct grounds of challenge
One Appeal per Person; No Joint Appeals Permitted
The Rules expressly prohibit joint or common appeals. Where an order affects multiple persons, each aggrieved person must file a separate appeal, even if the underlying order is common. Similarly, if an appellate order arises from multiple original orders, separate appeal forms are required for each order-in-original
Documents Required Along with Appeal
Every appeal must be accompanied by:
- A certified copy of the impugned order,
- Copies of orders-in-original where applicable,
- All relied-upon documents, duly indexed, paginated and authenticated.
Non-compliance empowers the Registrar to return or reject the appeal, subject to rectification within prescribed timelines
Scrutiny, Defects and Rejection of Appeals
Under Rules 24 and 32, the Registrar is empowered to:
- Scrutinise appeals for defects,
- Return defective appeals for rectification,
- Reject appeals if defects are not cured within the permitted time.
However, before rejection, the appellant is entitled to an opportunity of personal hearing, reinforcing principles of natural justice
Timelines and Computation of Limitation
Rule 3 lays down a uniform method for computation of time. The day from which limitation begins is excluded, and if the last day falls on a holiday, the next working day is deemed to be the last date. This provision aligns GSTAT procedure with established judicial practice and avoids technical dismissals on limitation grounds
Interlocutory Applications and Stay Matters
Rule 29 permits filing of interlocutory applications, including:
- Stay of recovery,
- Condonation of delay,
- Early hearing,
- Rectification of mistakes.
Such applications must be supported by affidavits and filed in the prescribed GSTAT Form, ensuring procedural discipline in interim relief matters
Service of Notices and Communication
All notices and communications by the Tribunal may be served through any mode prescribed under Section 169 of the CGST Act, including electronic service. Importantly, the Rules clarify that for GSTAT proceedings, the “common portal” under Section 169 shall mean the GSTAT Portal, thereby giving statutory backing to digital service of notices
Hearing, Ex-Parte Orders and Restoration
The Rules empower the Tribunal to:
- Dismiss appeals for non-appearance,
- Decide appeals ex-parte where the respondent fails to appear,
- Restore dismissed appeals upon showing sufficient cause.
This balanced approach ensures efficiency while safeguarding litigants against irreversible procedural lapses.
Additional Evidence and Affidavits
Production of additional evidence before the Tribunal is generally restricted. However, Rule 45 permits such evidence where:
- The lower authority denied sufficient opportunity, or
- The Tribunal considers it necessary in the interest of justice.
Evidence may be led through affidavits, with provision for cross-examination, including via video conferencing.
Appearance of Authorised Representatives
Only duly authorised representatives as defined under Section 116 of the CGST Act may appear before GSTAT. Filing of vakalatnama or authorisation is mandatory, and change of counsel requires consent or permission of the Tribunal, ensuring professional accountability.
Record Maintenance and Inspection
The Rules prescribe detailed mechanisms for:
- Maintenance of court diaries and order sheets,
- Preservation of records for up to 15 years,
- Inspection of records by parties upon payment of prescribed fees.
This structured record-keeping framework is aimed at institutional transparency and long-term accessibility of judicial records.
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