Expert Second Appeal Filing under Section 112 CGST Act — Pre-Deposit Computation, E-Filing on GSTAT Portal, Stay of Demand & Full Hearing Representation before Principal Bench & State Benches.
The GST Appellate Tribunal (GSTAT) is now operational. With 4 lakh+ first appeal orders pending and a universal deadline of 30 June 2026 for backlog cases, timely filing is critical. CA Alok Kumar's team — FCA + LLM + GST Practitioner — handles end-to-end GSTAT appeal services from pre-deposit calculation to final order execution.
The long-awaited second appellate forum under GST — now operational after 8 years of GST implementation.
For ALL orders communicated by the First Appellate Authority (Section 107) or Revisional Authority (Section 108) before 1 April 2026, the last date to file appeal before GSTAT is 30 June 2026 (Notification S.O.4220(E) dated 17.09.2025). For orders communicated on/after 1 April 2026, the standard 3-month limitation applies. Do not wait — file early to avoid portal congestion.
The GST Appellate Tribunal (GSTAT) was established under Section 109 of the CGST Act, 2017 as the second appellate forum for resolving GST disputes. It was officially launched on 24 September 2025 by Union Finance Minister Smt. Nirmala Sitharaman and commenced adjudicatory operations from 16 February 2026.
GSTAT hears appeals against orders of the First Appellate Authority (Commissioner Appeals / Additional Commissioner Appeals) passed under Section 107, and orders of the Revisional Authority under Section 108. The first President is Justice Sanjaya Kumar Mishra, former Chief Justice of Jharkhand High Court.
Structure: Principal Bench at Jeevan Bharti Building, Connaught Place, New Delhi + 31 State Benches across 45 centres. Each bench comprises a Judicial Member and Technical Members (one Central, one State). Appeals from Principal Bench go to Supreme Court; from State Benches to the respective High Court.
The GSTAT (Procedure) Rules, 2025 were notified via G.S.R. 256(E) dated 24 April 2025 under Section 111 of CGST Act. These 124 rules across 15 chapters govern every aspect of tribunal functioning — from filing to hearing to order pronouncement.
Key highlights:
• All appeals filed online on GSTAT Portal (Rule 18 & 115)
• Sitting hours: 10:30 AM–1:30 PM & 2:30 PM–4:30 PM (Rule 8)
• Urgent matters filed before 12 noon listed next working day (Rule 12)
• Orders to be pronounced within 30 days of final hearing (Rule 103)
• Proceedings open to public (Rule 48)
• Hybrid hearings — physical + electronic mode (Rule 115(7))
• 8 prescribed GSTAT Forms + 8 CDR registers
• Records preserved for 15 years after final order (Rule 65)
From pre-deposit computation to final order — we handle every step of your GST Appellate Tribunal journey.
Complete appeal drafting and e-filing on GSTAT Portal in Form APL-05 — grounds of appeal, statement of facts, and all mandatory documents.
Accurate computation of mandatory pre-deposit under Section 112(8) — including adjustments for amounts paid at first appeal and High Court interim orders.
Automatic stay under Section 112(9) upon pre-deposit + interlocutory applications for additional stay/waiver of pre-deposit in exceptional cases.
Appearance before Principal Bench and State Benches as authorized representative under Section 116 — oral arguments, written submissions, rejoinders.
Urgent filing of pending appeals for orders communicated before 1 April 2026 — deadline 30 June 2026. Don't miss the extended limitation window.
Applications for condonation of delay, early hearing, rectification, exemption from document production — GSTAT FORM-01 with supporting affidavit.
| Category | First Appeal / Revisional Order Period | Filing Window | Outer Deadline |
|---|---|---|---|
| ALL Backlog Cases | Orders communicated before 1 April 2026 | Open now — universal filing (staggered restriction lifted vide Order No. 315/2025) | 30 June 2026 |
| Category 1 (Oldest) | First appeal filed on or before 31 Jan 2022 | 24 Sep 2025 — 31 Oct 2025 | 30 Jun 2026 |
| Category 2 | 1 Feb 2022 — 28 Feb 2023 | 1 Nov 2025 — 30 Nov 2025 | 30 Jun 2026 |
| Category 3 | 1 Mar 2023 — 31 Jan 2024 | 1 Dec 2025 — 31 Dec 2025 | 30 Jun 2026 |
| Category 4 | 1 Feb 2024 — 30 Sep 2024 | 1 Jan 2026 — 31 Jan 2026 | 30 Jun 2026 |
| Category 5 | 1 Oct 2024 — 31 Mar 2025 | 1 Feb 2026 — 28 Feb 2026 | 30 Jun 2026 |
| Category 6 | 1 Apr 2025 — 30 Sep 2025 | 1 Mar 2026 — 31 Mar 2026 | 30 Jun 2026 |
| ARN/CRN not in GSTN | Any period — ARN not available | 31 Dec 2025 onwards | 30 Jun 2026 |
| Future Orders | Orders communicated on/after 1 April 2026 | Within 3 months of order communication (standard Sec 112(1)) | 3 months + condonation |
Important: The staggered filing restriction was lifted by Presidential Order No. 315/2025 dated 16 December 2025. All appeals can now be filed without window restriction. However, the outer deadline of 30 June 2026 remains firm for all backlog cases. The GSTAT President has urged taxpayers not to wait until the last moment.
Understanding the mandatory pre-deposit is critical — incorrect payment means your appeal won't be admitted.
| Component | Requirement | Details |
|---|---|---|
| Admitted Amount | 100% payment | Full amount of admitted tax, interest, fine, fee & penalty |
| Disputed Tax | Additional 10% | 10% of remaining disputed tax amount (over & above 10% paid at first appeal under Sec 107(6)). Cumulative total = 20%. |
| Penalty-Only Cases | 10% of penalty | Effective 1 April 2025 (Finance Act 2025) — 10% of penalty demanded in penalty-only orders |
| Maximum Cap | ₹20 Crore each | ₹20 Cr for CGST + ₹20 Cr for SGST/UTGST (reduced from ₹50 Cr by 53rd GST Council) |
| Payment Mode | Electronic Cash Ledger only | Payment via Bharatkosh (online/offline). ITC (Electronic Credit Ledger) NOT permitted. |
| HC Interim Adjustments | Adjusted against 20% | Amounts deposited under High Court interim orders are adjusted against the cumulative 20% pre-deposit |
| Automatic Stay | Section 112(9) | Upon payment of pre-deposit, recovery of balance demand is automatically stayed until appeal disposal |
| Revenue Appeals | No pre-deposit | No court fee or pre-deposit for appeals filed by the Department under Section 112(3) |
Compute your exact pre-deposit requirement under Section 112(8) before filing.
Enter the demand details from your Order-in-Appeal to compute exact GSTAT pre-deposit.
Check your filing deadline based on when the appellate/revisional order was communicated.
All appeals must be filed electronically on efiling.gstat.gov.in. Here's the complete process.
Download the offline Excel utility from GSTAT portal. Pre-fill all appeal details — grounds of appeal, statement of facts, relief sought. The utility generates a JSON file for upload. Prepare all PDFs (SCN, OIO, OIA) — each ≤20 MB.
Register on efiling.gstat.gov.in using your GSTIN (taxpayers) or Back Office ID (tax officers). Accept the disclaimer and access your dashboard. Your representative must also be registered on the portal.
Navigate to "File Appeal" → select the appellate/revisional order (linked via GSTN ARN/CRN). Fill case details, appellant & respondent information. Add your authorized representative (CA/Advocate).
Upload the JSON file from offline utility. Attach all mandatory documents — SCN, OIO, OIA, Statement of Facts, Grounds of Appeal, Vakalatnama/Authorization. Digitally generated GSTN documents need no separate certification.
Pay pre-deposit + court fees through the integrated Bharatkosh gateway (online mode). Offline payment via Bharatkosh challan is also available — upload proof of payment on portal.
Verify all details, apply digital signature (DSC) or Aadhaar e-sign, and submit. Acknowledgement is sent via SMS/email with appeal number. Portal assigns the case to the appropriate Bench.
GSTAT Presidential Instructions (10 March 2026): Scanned copies of physical documents must be signed. GSTN-generated digital documents need no certification. During the initial 6-month phase, registries will take a lenient view — raising only substantive defects, not procedural ones. Vakalatnama is mandatory if represented by an advocate or tax professional.
| Purpose | Rule Reference | Fee (₹) |
|---|---|---|
| Appeal to GSTAT | Rule 110(5) CGST Rules | As per CGST Rules |
| Interlocutory Application | Rule 119(2) GSTAT Rules | ₹5,000 |
| Inspection of Records | Rule 67 GSTAT Rules | ₹5,000 |
| Other Applications | General | ₹5,000 |
| Certified Copy of Order (non-party) | Schedule of Fees | ₹5 per page |
| Departmental Appeals | Rule 119(1) proviso | NIL |
Fellow Chartered Accountant, LLM from NLU Delhi, and Registered GST Practitioner — rare combination of CA expertise, legal acumen, and GST domain knowledge for tribunal representation.
Extensive experience in CESTAT, CIT(A), ITAT, and now GSTAT. Proven track record in faceless assessments, GST intelligence investigations, and appellate proceedings.
S.K. Mehta & Co. (Estd. 1970) — CAs, lawyers, CS professionals across Delhi, Pune & Bihar. Dedicated GST litigation wing for appeal drafting, filing, and representation.
Institutional empanelments with CAG, RBI, IRDA, Income Tax Department — reflecting highest professional standards and credibility before tribunals.
Hands-on experience with GSTAT e-filing portal — offline utility, JSON upload, Bharatkosh integration, DSC signing. We handle the technical complexity so you focus on your business.
Filing appeals before Principal Bench (Delhi) and State Benches across India. Virtual hearing support for outstation and NRI clients. Complete remote service capability.
With 4 lakh+ backlog appeals and a firm deadline approaching, every day counts. CA Alok Kumar's team can compute your pre-deposit, draft your appeal, file on GSTAT portal, and represent you at hearing. Book your consultation today.
