The Goods and Services Tax Appellate Tribunal (GSTAT) is the dedicated appellate forum established under Section 109 of the CGST Act, 2017 to hear appeals against orders passed by the first Appellate Authority under Section 107 and the Revisional Authority under Section 108. It sits as the second level of appeal in the GST dispute architecture — after the Appellate Authority and before the High Court. GSTAT is structured as a Principal Bench at New Delhi (which handles matters where place of supply is in issue) and multiple State / Area Benches notified by the Government, each with a Judicial Member and Technical Members drawn from the Centre and the States.
The appeal pathway is set out in Sections 110 to 114 of the CGST Act read with the GSTAT (Procedure) Rules. An appeal to GSTAT is filed in Form GST APL-05 within three months (extendable by three additional months for sufficient cause) from the date on which the Appellate / Revisional order is communicated. The appeal must be accompanied by a pre-deposit of 10% of the disputed tax (in addition to the 10% already deposited before the Appellate Authority), subject to the overall monetary cap set by Section 112(8). Departmental appeals are filed in Form APL-07, cross-objections in Form APL-06. GSTAT hears the matter on facts and law, can confirm, modify, set aside, or remand the order, and its orders are binding subject only to appeal to the High Court under Section 117 on a substantial question of law.
We offer end-to-end GSTAT Appeal Services — from evaluating whether an adverse Appellate Authority order is worth carrying to the Tribunal, computing pre-deposit under Section 112(8), drafting appeal memos and statements of facts, compiling paper books and case-law digests, representing at admission and final hearings, filing cross-objections and stay applications, handling remand-back matters, and managing the transition to the High Court under Section 117 where warranted — so every GSTAT appeal is fought with the specialised discipline that a dedicated tax tribunal demands, and no legal ground available on record is ever left unpleaded.
The Principal Bench hears appeals where "place of supply" is one of the issues, and sets the national precedent on key issues.
State and Area Benches handle regular GST appeals at the State level, as notified by the Central Government on recommendation of the GST Council.
GSTAT benches are constituted with a combination of Judicial Members and Technical Members (Centre and State) as per Section 110.
Appeal in Form GST APL-05 with grounds, statement of facts, and pre-deposit proof.
Cross-objections filed by the respondent in Form APL-06 within 45 days of notice of appeal.
Appeal filed by the department in Form APL-07 challenging an Appellate / Revisional order.
Appeal in Form APL-08 from a GSTAT order to the High Court on a substantial question of law.
Initial hearing on admission — whether appeal is complete, within limitation, and maintainable.
Indexed paper book with order, earlier pleadings, evidence, and case-law compilation.
Detailed arguments on merits — law, facts, and precedent — before the Tribunal bench.
Tribunal's final order — confirming, modifying, setting aside, or remanding the matter.
Strategic review of the impugned order, prospects of success, pre-deposit exposure, and alternative routes.
Drafting the grounds of appeal, statement of facts, and structured paper book for GSTAT.
Admission, interim, and final hearings before the Tribunal with oral advocacy and written submissions.
Strategic memo on the merits, cost, and prospects of a Tribunal appeal before pre-deposit is committed.
Accurate computation of Section 112(8) pre-deposit with cap and earlier deposit adjustments.
Drafting grounds of appeal and statement of facts and filing Form APL-05 on the GSTAT portal.
Indexed, paginated paper book with original SCN, orders, evidence, and case-law compilation.
Handling stay applications and interim reliefs where pre-deposit alone does not fully protect the taxpayer.
Filing cross-objections in Form APL-06 in response to departmental appeals filed in APL-07.
Attending admission and final hearings, oral arguments, and filing structured written submissions.
Acting on GSTAT orders — refunds, recovery, remand — and Section 117 appeal to the High Court where needed.
First Appellate Authority has passed an adverse order against your GST appeal in Form GST APL-04.
Order passed by the Revisional Authority under Section 108 that you wish to challenge.
Inter-state issues requiring place-of-supply determination — jurisdiction of the Principal Bench.
Contested HSN classification or rate of tax where the first appeal did not accept your position.
Large ITC denials on 2B mismatch, fake invoice, or Section 17(5) grounds.
LUT, IGST, SEZ, or inverted-duty refund rejections sustained by the Appellate Authority.
Section 129 / 130 detention and confiscation orders confirmed by the first Appellate Authority.
Department has filed an appeal in APL-07 against a favourable first-appeal order — needs defence.
Detailed review of the impugned appellate / revisional order and earlier record.
Memo on merits, pre-deposit, limitation, and probable outcome — before the appeal is filed.
Drafting APL-05, statement of facts, grounds of appeal, and filing with paper book.
Admission, stay, and final hearings with oral advocacy and written submissions.
Acting on the GSTAT order and evaluating Section 117 appeal to the High Court, if warranted.
Partner with our specialists for end-to-end GSTAT Appeal Services — viability memos, APL-05 drafting, paper books, pre-deposit strategy, oral advocacy, and High Court transition — all under one roof.
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