Learn how to file GST appeals before the new GST Appellate Tribunal (GSTAT) in 2025. Understand eligibility, filing process, timelines, fees, and CA assistance for GST dispute resolution under Section 109 of the CGST Act.
The Goods and Services Tax (GST) has simplified India’s indirect tax system, but as businesses grow, disputes and differences with the department are bound to occur. Whether it’s about tax demands, interest, penalties, or Input Tax Credit (ITC), the law provides a structured system of appeals to ensure fairness.
In 2025, the GST Appellate Tribunal (GSTAT) has become the crucial appeal forum for resolving complex GST disputes. This newly operational body offers taxpayers a faster, specialised, and balanced mechanism for appeals against the orders passed by lower authorities.
This article explains everything about appeals before the GST Appellate Tribunal under the GST law, including its composition, appeal filing process, required documents, timelines, and fees.
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The GST Appellate Tribunal (GSTAT) is a quasi-judicial authority established under Section 109 of the CGST Act. It hears appeals against the decisions of the First Appellate Authorities or Revisional Authorities under the Goods and Services Tax law.
The appellate tribunal under GST aims to ensure that businesses get fair hearings without the long delays of the court system. It acts as the second appeal level after the First Appellate Authority and before the High Court.
The Tribunal is designed to:
The GST Appellate Tribunal composition includes a Principal Bench at New Delhi and multiple State Benches across India.
Located in New Delhi, the Principal Bench handles cases of national importance or those involving inter-state disputes.
Each State Bench hears appeals arising within that state or union territory.
Each bench consists of:
These GSTAT members ensure that both legal and technical aspects of GST are equally addressed. Members are equally divided between central and state expertise to maintain balance in decision-making.
As of 2025, the 53rd GST Council Meeting confirmed that GSTAT benches are operational in New Delhi, Mumbai, Bengaluru, and Chennai, with more benches notified across other states.
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You can file appeals with the GST Appellate Tribunal if you are not satisfied with the decision of the First Appellate Authority under Section 107 of the CGST Act.
Both the taxpayer and the department can appeal to the tribunal if aggrieved by an order passed by the Appellate Authority.
The appeal must be filed within three months from the date the order is communicated.
The tribunal may condone delay if you show sufficient cause for late filing.
Appeals filed beyond this period without valid reasons may be rejected.
Understanding the levels of appeal under the Goods and Services Tax law helps taxpayers choose the right forum.
The Tribunal operates as a bridge between departmental adjudication and the judiciary, ensuring that the purpose of GST—a fair, efficient tax system—is upheld.
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Filing a GST appeal involves both technical and procedural steps. Here’s how to do it correctly:
Read the order passed carefully and identify errors in interpretation or procedure.
Engage a CA or GST lawyer to evaluate your grounds of appeal under GST law.
The Form GST APL-05 is the prescribed form for filing appeals to the Appellate Tribunal under GST.
It must include:
You must file the appeal online through the GST portal along with the Form GST APL-05.
Before filing, a pre-deposit is mandatory:
This ensures that frivolous appeals are avoided while allowing genuine taxpayers to seek relief.
The acknowledgment acts as proof that the appeal is filed successfully.
After filing, the Appellate Tribunal shall issue a notice of hearing.
The tribunal may adjourn the hearing on reasonable grounds or refer the case back to the First Appellate Authority for re-evaluation if necessary.
During the hearing:
After consideration, the tribunal shall pass a written order, confirming, modifying, or annulling the lower authority’s decision.
To ensure smooth filing of appeal, gather these documents:
Proper documentation ensures your appeal before the GST Appellate Tribunal is accepted without delay.
The filing of appeal must be done within the prescribed period, unless prevented by sufficient cause.
The Appellate Tribunal under GST holds significant authority similar to a court or tribunal under the Code of Civil Procedure.
The tribunal also ensures compliance with GST regulations and upholds the principles of natural justice.
The GSTAT plays a critical role in maintaining compliance with GST laws and providing a fair redressal mechanism for both taxpayers and the government.
Some of the most frequent triggers for appeals to the GST Appellate Tribunal include:
Addressing these through the Appellate Tribunal under GST ensures that every taxpayer gets a fair and independent hearing.
These developments reflect the government’s commitment to strengthening the appeal structure under GST law.
Filing a GST appeal is more than just uploading documents , it requires legal understanding and strategic presentation.
A professional CA firm ensures that your appeal before the GST Appellate Tribunal is well-drafted, backed by data, and compliant with all procedural norms.
Our experienced team at DSRV India has successfully handled appeals against the orders passed by authorities and helped clients achieve favorable outcomes before tribunals and High Courts.
The establishment of the GST Appellate Tribunal (GSTAT) has streamlined the appeal process under GST, providing a specialized forum for resolving tax disputes fairly and efficiently. With dedicated benches, defined powers, and an online appeal system, it has become a cornerstone of the Goods and Services Tax regime in India.
If you’ve received an unfavorable order from the department or First Appellate Authority, don’t delay. File your appeal to the GST Appellate Tribunal within the time limit, supported by proper documentation and expert representation.
At DSRV India, our GST experts handle end-to-end appeal processes, from assessing orders to representing clients before the GSTAT, High Court, or beyond.
It’s a quasi-judicial body formed to hear appeals against the orders of the First Appellate Authority under GST law.
Each bench includes one Judicial Member, one Technical Member (Centre), and one Technical Member (State).
You must file an appeal within three months from the date the order is communicated.
10% of the disputed amount (up to ₹25 crore). Total pre-deposit, including lower levels, is capped at 20%.
Yes, the Appellate Tribunal can amend its order to correct mistakes or refer the case back for re-hearing.
Yes. A CA or advocate ensures proper drafting, filing, and representation before the Tribunal.
File your appeal with confidence. Talk to our GST litigation specialists today.
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