GST Appellate Tribunal: the second appeal forum is now working
For several years after GST began, a taxpayer who lost a first appeal had no tribunal to go to, and many filed writ petitions in the High Courts instead. The GST Appellate Tribunal (GSTAT), set up under section 109 of the CGST Act, began functioning in September 2025. It now hears second appeals against orders of the first appellate authority, the Commissioner (Appeals).
How the appeal path works
| Stage | Forum |
|---|---|
| Original order | Adjudicating officer (show cause notice, then order) |
| First appeal | Appellate Authority / Commissioner (Appeals), under section 107 |
| Second appeal | GST Appellate Tribunal, under section 112 |
| Further appeal | High Court on a substantial question of law, then the Supreme Court |
Key rules for a second appeal
- Time limit: generally three months from the date the order of the first appellate authority is communicated. Older orders had special transitional windows, which have now closed.
- Pre-deposit: in addition to the amount already deposited at the first appeal stage, 10% of the tax remaining in dispute, subject to a ceiling of ₹20 crore each for CGST and SGST. Once paid, recovery of the balance is stayed while the appeal is pending.
- Penalty-only orders: a pre-deposit of 10% of the penalty applies.
- Filing: appeals are filed on the GSTAT e-filing portal with the order under appeal, the grounds and the statement of facts, and the required fee.
Practical points
- Plan the cash. The pre-deposit must be paid before the appeal is filed, and can be paid from the electronic cash ledger.
- Get the record right. The tribunal decides on the record. Documents that were not before the lower authorities may need an application to be admitted as additional evidence.
- Frame the grounds carefully. The grounds of appeal set the limits of the case. Questions of law that you may later want to take to the High Court should be raised here.
- Track limitation from the date of communication, not the date on the order.
See our GST notices and appeals page, and file through the GSTAT e-filing portal.