GST Appeal Services

The GST Appellate Ladder

Chapter XVIII of the CGST Act provides a structured appellate ladder for any taxpayer aggrieved by an order passed under the Act. The first appeal lies before the Appellate Authority under Section 107, followed by the GST Appellate Tribunal (GSTAT) under Section 112, the jurisdictional High Court under Section 117, and finally the Supreme Court under Section 118.

Each stage carries its own time limit, pre-deposit obligation, and procedural rules. Strategic decisions taken at the very first appeal — such as the grounds raised, evidence placed on record, and submissions made — substantially influence the outcome at every higher forum.

Stages of GST Appeal at a Glance

• Section 107 — Appellate Authority: appeal in Form APL-01 within 3 months from communication of order (extendable by 1 month); pre-deposit of 10% of disputed tax, subject to a cap of ₹25 crore CGST and ₹25 crore SGST.
• Section 112 — GST Appellate Tribunal (GSTAT): appeal in Form APL-05 within 3 months from communication of order; additional 10% pre-deposit (i.e. cumulative 20% with the first appellate stage), subject to notified caps.
• Section 117 — High Court: only on a substantial question of law, within 180 days from communication of GSTAT order (extendable on sufficient cause).
• Section 118 — Supreme Court: appeal from High Court order in certain notified categories or on civil appeal under Article 136.
• Revision under Section 108: the Revisional Authority can also revise erroneous orders prejudicial to revenue, within prescribed time limits.

Our GST Appeal Services

First Appeal — Section 107 in Detail

• Time limit: 3 months from communication of the impugned order; condonable delay of up to 1 month on sufficient cause.
• Form: APL-01 filed online on the GST portal, with grounds of appeal, statement of facts, and supporting documents.
• Pre-deposit: admitted tax fully paid, plus 10% of the disputed tax (capped at ₹25 crore each of CGST and SGST).
• Stay of recovery: recovery of the balance demand stands stayed automatically on filing of valid appeal and payment of pre-deposit.
• Adjudication timeline: Section 107(13) — the Appellate Authority shall, where possible, decide the appeal within 1 year from the date of filing.
• Order: Form APL-04 — summary of the appellate order.

GST Appellate Tribunal (GSTAT) — Section 112

• Composition: the GSTAT consists of a Principal Bench (New Delhi) and State Benches, with judicial and technical members.
• Form: APL-05 (appeal) and APL-06 (cross-objection), filed within 3 months from communication of the first appellate order.
• Pre-deposit: additional pre-deposit of 10% of the disputed tax (taking cumulative pre-deposit with the first appeal to 20%), capped as notified.
• Threshold: the Tribunal may refuse to admit appeals where the amount in dispute is less than the prescribed monetary threshold.
• Final order: binding on the parties subject to further appeal on a substantial question of law before the High Court.

Documents Required for Filing GST Appeals

• Certified copy of the impugned order (DRC-07 / APL-04, as applicable).
• SCN, DRC-01A, DRC-06 reply, and prior submissions forming part of the record.
• Filed GST returns — GSTR-1, GSTR-3B, GSTR-9 / 9C — for the periods in dispute.
• Reconciliations and working papers supporting each ground of appeal.
• Pre-deposit challan and proof of payment of admitted tax.
• Power of attorney / authorisation in favour of the consultant.

Why Choose The Classic Partners

• Drafting strength — grounds of appeal anchored in statute, rules, circulars, and current case law.
• Strategic continuity — same team handles scrutiny, SCN, adjudication, and appeals.
• Smart pre-deposit advice — including stay applications and writ remedies where deposits are disproportionate.
• Coordination with senior counsel for High Court and Supreme Court appearances.