GSTAT: the GST Appellate Tribunal

Structure

The Tribunal has a Principal Bench in New Delhi and state benches across the country. Each bench has judicial and technical members. The Principal Bench handles appeals where place of supply is one of the issues, while state benches deal with other disputes.

Filing an appeal

• Appeal in Form APL-05 within 3 months of the order being communicated
• Pay the admitted amount in full and a further pre-deposit on the remaining disputed tax
• Attach the order of the Appellate Authority and grounds of appeal
• Cases below a monetary limit may be refused admission by the Tribunal

Beyond the Tribunal

Orders of the state benches can be taken to the High Court on substantial questions of law under Section 117. Orders of the Principal Bench go to the Supreme Court. Since GSTAT was set up late, many businesses had gone directly to High Courts through writ petitions; now the Tribunal route is the normal next step after a first appeal.

Preparing a Tribunal appeal

Frame grounds that address the reasoning of the first appellate order, not just the original demand. Index the paper book with notices, replies, orders and key evidence.

Get it handled for you

Facing an order you disagree with? We draft and file the appeal with the pre-deposit and attend the hearing as your authorised representative. Call or WhatsApp +91 63677 44602, or use the form below.

This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.