For nearly nine years after GST was introduced in July 2017, businesses with unresolved disputes had no dedicated appellate tribunal to approach after the first appeal. That gap has now closed.
A Long-Pending Forum Has Finally Opened
The GST Appellate Tribunal (GSTAT) began hearing cases at its Principal Bench in New Delhi from 16 February 2026, with Justice (Retd.) Sanjaya Kumar Mishra sworn in as its first President. State Benches have since gone live in a phased manner, including Cuttack, Kolkata, Hyderabad, Chennai, and Agra.
Why This Matters for You
If your business has an order from the First Appellate Authority that you disagreed with, GSTAT is now the forum to approach, regardless of when that order was originally passed. An estimated backlog of over 4,00,000 appellate orders had accumulated industry-wide during the years GSTAT remained non-functional, and many of those disputes are now eligible to move forward.
Filing Deadlines You Should Track
Under Section 112 of the CGST Act, an appeal to GSTAT must ordinarily be filed within three months of the date the order is communicated, with GSTAT empowered to condone a further delay of up to three months on sufficient cause. Separately, for orders passed before 1 April 2026 that were sitting in the backlog, the government opened a one-time staggered filing window; that window, originally set to close on 30 June 2026, was extended to 31 July 2026. If you have an old order in this category that you have not yet actioned, check with us immediately on whether any condonation route remains open.
The Pre-Deposit Requirement
Filing a GSTAT appeal is not free of cost. An appellant must pay a pre-deposit of 10% of the disputed tax amount, capped at ₹20 crore under CGST and ₹20 crore under SGST. This is in addition to the 10% pre-deposit already paid at the first appellate stage, making the cumulative pre-deposit 20% of the disputed tax before your matter is even heard.
E-Filing Is Now Mandatory
Appeals must be filed electronically through GSTAT’s dedicated NIC-built portal. Businesses without prior experience filing before a tribunal should budget extra time for document preparation, digital signature requirements, and portal-specific formatting.
What You Should Do Now
Pull together all outstanding First Appellate Authority orders and check the three-month filing clock against each. Where you fall in the backlog category and are unsure whether any extended window or condonation still applies to your matter, do not assume it does not. Budget for the cumulative 20% pre-deposit before deciding whether to appeal, and start assembling your paperwork well ahead of any deadline given the new portal’s learning curve.
This post is for general informational purposes and does not constitute tax advice. Please consult us directly for guidance specific to your situation.