Appeal at GSTAT
Filing and representation before the GST Appellate Tribunal for disputes that have already been through the first appellate stage.
The GST Appellate Tribunal (GSTAT) is the second-stage forum for GST disputes, hearing appeals against orders passed by the first Appellate Authority or against certain orders of the Revisional Authority, and an appeal to GSTAT must be filed within the statutory time limit along with the applicable pre-deposit.
What our GSTAT appeal service covers
Carrying a dispute forward from the first appeal into Tribunal proceedings.
- Reviewing the first Appellate Authority's order for grounds of further appeal
- Drafting the memorandum of appeal for filing before GSTAT
- Computing the additional pre-deposit required at the Tribunal stage
- Compiling the paper book of evidence and prior orders
- Representing you at Tribunal hearings
- Advising on further recourse to the High Court where applicable
What Tribunal-stage representation involves
A more formal forum than the first appeal, with its own procedure and evidentiary standards.
Paper Book Preparation
Compiling the original order, first appeal order and supporting evidence into the format required by the Tribunal.
Additional Pre-Deposit
Computing and advising on the further pre-deposit required specifically for a GSTAT appeal.
Tribunal Hearings
Representing your case at hearings, including responding to submissions from the department's representative.
Cross-State Matters
Handling disputes that may involve the Principal Bench or State Benches of GSTAT depending on the issue involved.
Our process
From initial consultation to completion.
First Appeal Review
Examining the order passed by the first Appellate Authority to identify grounds for the Tribunal appeal.
Pre-Deposit & Documentation
Computing the Tribunal-stage pre-deposit and compiling the paper book of orders and evidence.
Filing
Filing the appeal memorandum before the appropriate bench of GSTAT within the limitation period.
Representation
Appearing at hearings and following the matter through to the Tribunal's order.
Why GSTAT appeals are handled differently from the first appeal
What sets our approach apart.
It's the first independent judicial forum
Unlike the first appeal, GSTAT sits outside the tax department's own hierarchy, and arguments need to be built accordingly.
Procedure is more structured
Tribunal proceedings involve formal paper books, cross-references to prior orders and stricter procedural compliance.
Precedent carries more weight
Tribunal decisions are cited more widely, so submissions benefit from careful legal research and drafting.
GSTAT appeal questions answered
What people ask before engaging us.
Taking your GST dispute to the Tribunal?
We prepare the paper book and represent you at every GSTAT hearing.
