This E-Book, “Brief Commentary on the GST Appellate Tribunal: Law, Procedure and Practice,” is an explanatory guide covering the statutory framework governing the Goods and Services Tax Appellate Tribunal (GSTAT). It discusses the provisions of Sections 109 to 118 of the Central Goods and Services Tax Act, 2017, the corresponding CGST Rules, the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025, the Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2023, prescribed forms, fees and procedural requirements.
Constitution of the GST Appellate Tribunal
The commentary explains that Section 109 provides for establishment of the GST Appellate Tribunal by notification on the recommendations of the GST Council for hearing appeals against orders of the Appellate Authority or Revisional Authority and, where notified, for examination or adjudication of matters under Section 171(2) relating to anti-profiteering. It notes that the Finance (No. 2) Act, 2024 expanded the Tribunal’s jurisdiction to include anti-profiteering matters. The commentary also discusses the constitutional basis of the Tribunal under Article 323B of the Constitution of India, the amendments introduced by the Finance Act, 2023, and the shift from the earlier tribunal structure to a unified GSTAT.
The commentary describes the “One Nation, One Tax and One Tribunal” model adopted through the Finance Act, 2023. It explains that the earlier structure of National Bench, Regional Benches, State Bench and Area Benches was replaced by a Principal Bench and State Benches. It also refers to:
- Notification No. 18/2024-Central Tax dated 30.09.2024, empowering the Principal Bench for Section 171(2) matters with effect from 01.10.2024.
- Notification No. 19/2024-Central Tax dated 30.09.2024, fixing 01.04.2025 as the date after which new anti-profiteering requests would not be accepted while pending matters would continue.
- Transfer of anti-profiteering jurisdiction from the National Anti-Profiteering Authority to the Competition Commission of India and thereafter to the GSTAT Principal Bench.
Principal Bench and State Benches
The commentary explains that the Principal Bench is constituted at New Delhi and consists of:
- President,
- one Judicial Member,
- one Technical Member (Centre), and
- one Technical Member (State).
It notes that the Judicial Member in the Principal Bench is a new addition introduced by the Finance Act, 2023 and refers to Notification S.O. 1(E) dated 29.12.2023 establishing the Principal Bench.
State Benches are constituted on the request of States and comprise:
- two Judicial Members,
- one Technical Member (Centre), and
- one Technical Member (State).
The commentary states that Notification S.O. 3048(E) dated 31.07.2024 constituted 31 State Benches across 45 locations, covering all States and Union Territories, and that Notification S.O. 5063(E) dated 26.11.2024 later amended territorial jurisdictions. It provides a State-wise list of bench locations and circuit sittings.
Jurisdiction of Principal Bench
The commentary identifies matters reserved exclusively for the Principal Bench, including:
- disputes involving place of supply;
- matters under Section 171(2) relating to anti-profiteering;
- other classes of cases notified by Government;
- cases involving identical questions of law pending before multiple State Benches;
- specified issues under Sections 14 and 14A of the Integrated Goods and Services Tax Act, 2017 relating to OIDAR services and specified actionable claims supplied from outside the taxable territory; and
- matters covered under Section 20 of the CGST Act, 2017.
It further explains that the Principal Bench also functions as the National Appellate Authority for Advance Ruling under Section 101B, pursuant to the Finance Act, 2026, Notification No. 02/2026 dated 07.05.2026, corrigendum dated 08.05.2026, and the decision of the 56th GST Council meeting dated 03.09.2025.
Distribution of Business and Bench Composition
The President distributes business among Benches and may transfer cases, subject to Section 109(5). The commentary also discusses the office of Vice-President, created by the substituted Section 109(7), under which the senior-most Judicial Member of notified State Benches acts as Vice-President while continuing to be treated as a Member for other purposes.
Single Member Bench
Section 109(8), as discussed in the commentary, permits specified appeals to be heard by a Single Member Bench where:
- tax, input tax credit, fine, fee or penalty involved does not exceed ₹50 lakh; and
- the appeal does not involve any question of law.
All other matters are to be heard by a Bench comprising one Judicial Member and one Technical Member. The commentary discusses Rule 110A, inserted through Notification No. 13/2025-Central Tax dated 17.09.2025, effective 22.09.2025, governing transfer of suitable appeals to Single Member Benches. It explains that:
- the President or authorised Vice-President may transfer eligible matters;
- cumulative tax, ITC, fine, fee or penalty across all issues and tax periods is considered for determining the ₹50 lakh threshold;
- if the same issue concerning the same taxable person has already been heard by a Division Bench, the matter continues before a Division Bench; and
- an Office Order dated 14.05.2026 directs that every appeal should first be listed before a Division Bench to determine whether a question of law exists.
The commentary further discusses the distinction between questions of law, questions of fact, mixed questions, and substantial questions of law, particularly in relation to Single Member Benches and appeals to the High Court under Section 117.
Difference of Opinion
Where Members hearing an appeal differ, Section 109(9) provides for reference to another Member. The commentary explains the procedure for such references in both Principal Bench and State Bench matters and notes the discussion regarding whether the additional Member should be a Judicial Member where questions of law arise.
Qualifications and Appointment
The commentary summarises Section 110, which prescribes qualifications for:
- President;
- Judicial Members;
- Technical Member (Centre); and
- Technical Member (State).
It notes amendments introduced by the Finance Act, 2023 and the CGST (Second Amendment) Act, 2023, including eligibility of advocates with ten years’ experience in indirect tax litigation and the minimum age requirement of fifty years.
Appointments are made on recommendations of Search-cum-Selection Committees constituted under Section 110(4). Separate Committees exist for Technical Member (State) appointments and other appointments, with judicial leadership provided respectively by the Chief Justice of the concerned High Court and the Chief Justice of India or a nominated Supreme Court Judge. The commentary also refers to the Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2023, notified through G.S.R. 793(E) dated 25.10.2023, replacing the 2019 Rules.
Procedure Before the Tribunal
The commentary explains that under Section 111, the Tribunal is not bound by the Code of Civil Procedure, 1908 but is guided by the principles of natural justice and empowered to regulate its own procedure subject to the Act and Rules. It discusses the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025, notified by G.S.R. 256(E) dated 24.04.2025 and modified by Corrigendum dated 18.06.2025, including definitions, computation of time, format of orders, custody of records and other procedural matters.
Appeals, Forms and Fees
The commentary discusses Rules 110, 110A, 111, 112, 113 and 113A, covering:
- filing of appeals in FORM GST APL-05;
- departmental applications in FORM GST APL-07;
- cross-objections in FORM GST APL-06;
- provisional and final acknowledgements in FORM GST APL-02A;
- issue of summary orders in FORM GST APL-04A;
- withdrawal of appeals or applications through FORM GST APL-05/07W;
- production of additional evidence; and
- electronic filing procedures.
The prescribed filing fee is ₹1,000 for every ₹1 lakh of tax, input tax credit, fine, fee or penalty involved, subject to:
- minimum fee of ₹5,000;
- maximum fee of ₹25,000; and
- ₹5,000 where the appeal involves no demand.
No fee is payable for applications seeking rectification under Section 112(10).
Appeals to High Court and Supreme Court
The commentary explains that under Section 117, appeals to the High Court lie only against orders of State Benches, and only on substantial questions of law. It further discusses that orders of the Principal Bench are appealable directly to the Supreme Court under Section 118(1)(a). It also discusses the distinction between statutory appeals and constitutional remedies under Articles 226 and 227.
Interest on Refund and Authorised Representatives
The commentary covers Section 115, providing for interest on refund of amounts deposited for admission of appeal where refund becomes payable pursuant to orders of the Appellate Authority or Appellate Tribunal, and Section 116, governing appearance through authorised representatives.
Overall, the document serves as a section-wise commentary on the statutory provisions governing the GST Appellate Tribunal, explaining amendments introduced by the Finance Act, 2023, Finance (No. 2) Act, 2024, subsequent notifications, procedural rules, appointment provisions, appellate framework, bench structure, filing requirements, prescribed forms, fees and procedural mechanisms applicable to GST appeals before the Tribunal.
Cases Discussed
- State of Jharkhand vs. BLA Infrastructure (P.) Ltd. (SC), [2026] 182 taxmann.com 405 (SC)[09-01-2026]
- BLA Infrastructure (P.) Ltd. v. State of Jharkhand (Jharkhand HC), [2025] 171 taxmann.com 187 (Jharkhand)/[2025] 96 GSTL 23 (Jharkhand)
- Revenue Bar Association vs Union of India (Madras HC), AIRONLINE 2019 MAD 794
- Union of India v. R. Gandhi, President, Madras Bar Association (SC), (2010) 11 SCC 1
- Hero Vinoth (Minor) v. Seshammal (SC), (2006) 5 SCC 545
- Santosh Hazari v. Purushottam Tiwari (SC), (2001) 3 SCC 179
- L. Chandra Kumar v. Union of India (SC), (1997) 3 SCC 261
- R.K. Jain vs Union of India and ors (SC), 1993 SCR (3) 802
- Sir Chunilal V. Mehta & Sons Ltd. v. Century Spinning & Manufacturing Co. Ltd. (SC), AIR 1962 SC 1314
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