National Workshop on e-Filing of Appeals before GSTAT: A Practitioner’s Experience from New Delhi
The National Workshop on e-Filing of Appeals before the Goods and Services Tax Appellate Tribunal (GSTAT) was held on 15 June 2026 at The Gulmohar Auditorium, India Habitat Centre, Lodhi Road, New Delhi. I had the opportunity to attend the programme physically. The workshop was well attended by taxpayers, professionals, departmental representatives and other stakeholders. The participation was extremely high, and the overall atmosphere was interactive, practical and solution-oriented.
The programme carried special significance as it focused on the practical framework for filing appeals before the GSTAT. The presence and participation of the Hon’ble President, GSTAT, Justice Dr. Sanjaya Kumar Mishra, made the programme particularly meaningful. His approach throughout the workshop was kind, candid, honest, prompt and proactive. The interaction reflected a clear institutional willingness to understand genuine difficulties being faced by taxpayers and professionals.
The workshop commenced with the inaugural session, including the National Anthem and launch of the GSTAT website. The session reflected the formal beginning of an important institutional phase in the GST appellate mechanism. Welcome address was given by Justice Mayank Kumar Jain, Member (Judicial), Principal Bench, GSTAT . The launch of the GSTAT website marked a significant step towards creating a structured digital interface for appeal filing before the Tribunal.
The session on Procedure for Filing GST Appeals before the Appellate Tribunal, addressed by Shri Rajiv Kapoor, Technical Member (Centre), Delhi Bench, GSTAT, was highly relevant for professionals and taxpayers. The discussion was practical and focused on the manner in which appeals are to be filed, the documents required, and the procedural issues likely to arise during the initial phase of GSTAT functioning.
The session on the Role of NIC, addressed by Shri Priyank Bharti, IAS, Additional Secretary (MeitY) and DG (NIC), highlighted the technical and digital support framework behind the filing system. The session was well attended and helped participants understand the role of technology in ensuring smooth electronic filing of appeals.
The Live Demonstration of the Filing System by Shri Vivek Chandel, Senior Consultant, NIC, and Advocate Anugya Jain, LKS, was one of the most useful parts of the workshop. The live demonstration gave practical clarity regarding the portal, the filing process, and the manner in which appeals would be handled electronically. The demonstration was particularly useful for professionals who will be assisting taxpayers in filing appeals before GSTAT.
The Panel Discussion, moderated by Smt. Sungita Sharma, Technical Member (Centre), Ghaziabad Bench, GSTAT, included Advocate Bimal Jain, Ms. Aanchal Kapoor, CA, and Shri Ajay K. Arora, GM Taxation, Honda Cars India Ltd. The panel discussion was interactive and brought together the perspectives of professionals and industry. It reflected the practical concerns of taxpayers and advisors and gave a platform for meaningful discussion on the transition to GSTAT appeal filing.
The Hand-holding Session through Kiosks, conducted by expert technical personnel from NIC-GSTN, was another important part of the programme. It enabled participants to understand the portal-related process in a more direct and practical manner. This session was helpful for resolving doubts relating to e-filing and procedural compliance.
The Q&A and Feedback Session was highly interactive. The Hon’ble President, GSTAT, Justice Mayank Kumar Jain, Shri Manish Sinha, CEO-GSTN, and Dr. R. K. Mishra, DDG-NIC, participated in the session. The session allowed stakeholders to raise genuine concerns relating to filing, limitation, documentation, cross-objections, pre-deposit and procedural simplification.
During the interaction, I also raised questions relating to admission of appeals where the first appeal was dismissed on limitation and the possibility of waiver or reduction of pre-deposit. The Hon’ble President clarified that GSTAT does not have the power to condone delay beyond the limitation prescribed under Section 107. However, it was stated that GSTAT is constituting a Special Bench, presided over by the Hon’ble President, to bring a special matter for recommending a one-time amnesty to the Government for condoning delays relating to the limitation period. A further issue was also raised as to whether a significant matter could be presented before the Special Bench regarding recommending a one-time amnesty for waiver or reduction of pre-deposit.
Several important practical takeaways emerged from the workshop. It was clarified that physical copies are not required to be filed at any Bench. The Hon’ble President observed that the Rules were drafted long back and require reconsideration. It was also mentioned that paper books will not be demanded by any Bench across the country.
Another important clarification was that no order is required to be certified from any authority under GST. Wherever necessary, a self-certified copy can be filed. This is a practical and welcome clarification, as it reduces unnecessary procedural burden on taxpayers and professionals.
On the documents required for filing GSTAT appeals, it was stated that only a few documents are necessary, namely the show cause notice, order-in-original, order-in-appeal, facts and grounds of appeal. The Hon’ble President was categorical that if invoices or other documents were already uploaded during earlier proceedings, those documents are not required to be uploaded again.
It was also informed that the existing 29-point checklist is under reconsideration and would be redrafted for the convenience of appellants. This reflects a positive and practical approach towards simplifying appeal filing before the Tribunal.
With respect to translation affidavits, it was clarified that such affidavits are not required to be signed by any government authority. An affidavit is required only where the Hon’ble Bench is not comfortable with Hindi and a translated copy is required. Such translated copy may be self-certified or counsel-certified.
On the issue of first appeals dismissed on limitation, the Hon’ble Tribunal is recommending that the Government may consider some kind of amnesty scheme. It was stated that GSTAT will hear such appeals and dispose of them with a speaking order. This issue is highly important for a large number of taxpayers whose first appeals have been rejected on limitation grounds.
It was also clarified that hearings can take place in hybrid mode. This is a practical step and will assist taxpayers and professionals across different parts of the country.
On the issue of Section 16(2)(c), it was discussed that identical questions of law are the prerogative of the Principal Bench. There is presently no automatic mechanism to transfer identical appeals across different PANs or even under the same PAN. A separate application has to be filed for transfer and clubbing. The Hon’ble President also stated that the matter shall be examined on the touchstone of factual matrix, and not on constitutional validity.
Regarding departmental appeals, it was informed that where the Department files an appeal before GSTAT, an SMS is immediately sent to the respondent taxpayer. For determining the period of 45 days for filing cross-objection, the period shall start from the date of notice issued in the matter on listing before the Bench.
A question was also raised regarding payment of pre-deposit of penalty imposed on unregistered persons for filing appeal before GSTAT. The Hon’ble President replied that this arrangement is still pending to be made on the portal.
The workshop also carried a strong institutional message through the emblem and motto of the GSTAT. The emblem of the Goods and Services Tax Appellate Tribunal reflects the institution’s commitment to justice, impartiality and the rule of law. At the centre of the logo is the symbolic balance of justice, signifying fair adjudication of disputes between taxpayers and the tax administration. The circular design represents continuity, integrity and institutional authority, while the judicial motif highlights the Tribunal’s role as an independent appellate forum under the GST regime. The motto inscribed beneath the emblem, “धर्मो रक्षति रक्षितः”, translates as “Dharma protects those who protect Dharma.” In the legal context, Dharma denotes justice, righteousness, fairness and adherence to law rather than religion. The motto conveys the fundamental principle that respect for the rule of law safeguards the rights of citizens and strengthens public institutions. Through its emblem, GSTAT embodies the ideals of judicial independence, natural justice and balanced resolution of tax disputes, thereby fostering confidence in the GST adjudicatory framework.
The workshop concluded with the summing up by the Hon’ble President, GSTAT, followed by the vote of thanks by the Registrar, GSTAT. Overall, the programme was extremely useful, interactive and timely. It gave taxpayers and professionals direct insight into the practical functioning of the GSTAT filing system and also demonstrated the Tribunal’s openness to feedback from stakeholders.
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Disclaimer: This article is based on my personal attendance, understanding and recollection of the National Workshop on e-Filing of Appeals before the GSTAT held at New Delhi, along with the points discussed during the programme. The views and takeaways recorded herein are for general informational purposes only and should not be treated as legal advice or an official communication of GSTAT, GSTN, NIC, the Department of Revenue or any other authority.
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