The Northern India Regional Council (NIRC) of the Institute of Chartered Accountants of India (ICAI) has urged the Government to extend the 30 June 2026 deadline for filing backlog appeals before the Goods and Services Tax Appellate Tribunal (GSTAT) by three months.
In a detailed representation dated 23 June 2026, addressed to the Chairman of the ICAI’s Indirect Taxes Committee, the NIRC has requested the Central Government to exercise its powers under Section 112(1) of the Central Goods and Services Tax (CGST) Act, 2017 to notify a revised due date for appeals arising from orders communicated before 1 April 2026.
Tribunal’s Establishment Appreciated, But Limitation Period Remains a Concern
The NIRC acknowledged the establishment and operationalisation of the GSTAT as a landmark reform in India’s GST dispute resolution framework. It also appreciated the Tribunal’s office orders dated 20 January 2026 and 14 May 2026, which relaxed scrutiny norms for appeals and extended such relaxation until 31 December 2026.
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However, the Council clarified that these administrative relaxations relate only to the scrutiny of appeals already filed and cannot extend the statutory limitation period prescribed under Section 112(1) of the CGST Act. According to the representation, only the Central Government, acting on the recommendation of the GST Council, is empowered to extend the filing deadline through a notification.
Procedural Framework Making Timely Filing Difficult
The representation highlights several practical and procedural issues that members have reportedly encountered while filing appeals on the GSTAT portal.
One of the primary concerns relates to Form GST APL-05, which requires appellants to repeatedly enter the same factual information across multiple mandatory fields such as the category of case, case summary and chronological case history, resulting in duplication of effort and inconsistent practices.
The Council also pointed out that Rule 21 read with Rule 21(3) of the GSTAT (Procedure) Rules, 2025 requires all relied-upon documents to be uploaded at the initial stage itself. Unlike the earlier CESTAT procedure, which permitted filing of a paper book subsequently, the present system requires voluminous documentation to accompany the appeal at the outset, substantially increasing the time required for filing.
Translation, Certification and Additional Evidence Requirements Criticised
The representation further states that the GSTAT Procedure Rules impose overlapping certification, attestation and translation requirements that go beyond the obligations contained in Rule 110 of the CGST Rules, 2017.
According to the Council, mandatory English translations of documents, even in States where communications from Central Government authorities are ordinarily issued in Hindi, place an unnecessary burden on litigants.
It has also objected to the provisions governing additional evidence under Rule 45, describing them as narrower than the corresponding provisions under the CGST Rules while simultaneously prescribing a ₹5,000 fee for routine interlocutory applications such as extension of time and inspection of records.
GSTAT Portal Issues Continue
The Council has also flagged technical issues with the GSTAT filing portal.
According to the representation, certain important sections such as Upload Documents, Checklist and Final Previewremain inaccessible until payment of fees is completed. It further states that dropdown menus for jurisdiction and State-Zone selection remain incomplete in several cases, increasing the possibility of procedural errors and incorrect filing.
Low Number of Appeals Indicates Genuine Filing Difficulties
Despite staggered filing windows introduced by the Tribunal to handle the anticipated backlog accumulated during nearly eight years when the GSTAT remained non-functional, the NIRC observed that the actual number of appeals filed remains only a small fraction of the expected volume.
The representation argues that this should not be interpreted as a lack of disputes but rather as evidence of the practical difficulties taxpayers continue to face under the present procedural framework.
Tribunal Intended to Provide Speedy and Technicality-Free Justice
Referring to the constitutional objective behind the GSTAT and the observations made by the 215th Report of the Law Commission of India, the Council stated that the Tribunal was envisioned as the final fact-finding authority under the GST law, designed to deliver speedy, inexpensive and technicality-free justice.
The representation cautions that enforcing an inflexible filing deadline while the procedural framework itself continues to evolve may defeat this objective for genuine litigants.
It further emphasised that taxpayers approaching the GSTAT have already exhausted their first appellate remedies and are seeking additional time not due to negligence but because the procedural ecosystem is still stabilising.
Extension Sought Under Section 112(1)
In its concluding prayer, the NIRC has requested the Ministry to issue an appropriate notification under Section 112(1) of the CGST Act, 2017, extending the due date for filing GSTAT appeals relating to orders communicated before 1 April 2026 by three months.
The Council has also sought any other appropriate relief that would ensure meaningful and equitable access to justice for taxpayers and requested that the representation be considered on priority in view of the impending limitation deadline.
The representation has been signed by CA Abhishek Raja, Chairman, GST & Indirect Taxes Committee, NIRC, and CA Navya Malhotra, Chairman, NIRC of ICAI.
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