The Marwar GST Appellate Tribunal Bar Association, through its representation dated 16 June 2026, has requested the Union Finance Minister to extend the due date for filing appeals before the Goods and Services Tax Appellate Tribunal (GSTAT) under Section 112 of the CGST Act, 2017, by three months. The Association welcomed the constitution and operationalisation of GSTAT as a landmark reform in GST dispute resolution but highlighted practical challenges faced by taxpayers and professionals during the initial phase of implementation. Various stakeholders across India have raised concerns regarding complexities in prescribed forms, portal-related ambiguities, certified copy requirements, English translations, multiple verifications, interlocutory application fees, and procedural uncertainties under the GSTAT (Procedure) Rules, 2025. Since amendments and simplifications are reportedly under consideration, the Association argued that an extension would facilitate meaningful access to justice, ensure orderly filing of long-pending GST disputes, and strengthen confidence in the appellate framework.
MARWAR GST APPELLATE TRIBUNAL BAR ASSOCIATION
First Floor, Angira Bhawan, opp. Bombay Motor Service Station, Bombay Motor, Jodhpur – 342003 (Raj)
Dated: 16.06.2026
To,
The Hon’ble Union Minister of Finance,
Ministry of Finance,
Government of India,
North Block,
New Delhi – 110001.
Subject: Request for extension of due date for filing of appeals before the Goods and Services Tax Appellate Tribunal (GSTAT) under Section 112 of the CGST Act, 2017 – reg.
Date: 16.06.2026
Respected Madam,
The undersigned, most respectfully submits this representation humbly requesting an extension of the due date for filing of appeals before the Hon’ble Goods and Services Tax Appellate Tribunal (GSTAT) under Section 112 of the Central Goods and Services Tax Act, 2017, for the reasons respectfully set out hereinbelow.
I. CONSTITUTION OF GSTAT — A WELCOME AND LANDMARK STEP
1. At the outset, it is respectfully submitted that the constitution and operationalisation of the GSTAT is a most welcome and landmark step in strengthening the GST dispute resolution framework. The Tribunal, being the final fact-finding authority, serves as a vital institution in ensuring fairness, consistency, and uniformity in the implementation of GST laws and provides taxpayers with a reliable and effective forum for redressal of grievances.
2. The undersigned places on record its sincere appreciation and gratitude for the progressive and responsive approach adopted by the Hon’ble Tribunal and the Government in addressing the concerns of stakeholders since the commencement of the Tribunal’s functioning.
I. REPRESENTATIONS SUBMITTED ACROSS THE COUNTRY AND PROGRESSIVE STEPS BEING TAKEN
3. It is respectfully brought to notice that, in the course of operationalisation of the Tribunal, various Trade Associations, Bar Associations, and stakeholders from across the country have submitted representations before the Hon’ble GSTAT, highlighting certain practical and procedural aspects relating to the filing of appeals, the prescribed forms, and the GSTAT (Procedure) Rules, 2025. These representations have been submitted in a constructive spirit, with the sole objective of assisting in the smooth and effective functioning of the appellate mechanism. Our association too submitted its representation vide dated 29.01.2026, 02.03.2026, 04.06.2026 and 10.06.2026. (Copy enclosed)
4. The issues raised in the said representations broadly relate to the complexity of the prescribed filing forms, ambiguities in certain mandatory fields on the portal, the need for standardised guidance and FAQs, requirements relating to certified copies, multiple certifications and verifications, mandatory English translation, the fee structure for interlocutory applications, and other procedural aspects which have a direct bearing on the ease and accessibility of filing before the Tribunal.
5. It is a matter of deep appreciation and encouragement that the Hon’ble GSTAT has taken cognisance of the concerns raised in the aforesaid representations submitted by the various Trade Associations, Bar Associations, and stakeholders from across the country. It has been learnt that, on the basis of the representations received, active steps are being taken at the level of the Hon’ble Tribunal to bring about amendments and changes in the GSTAT (Procedure) Rules, 2025, with a view to simplifying and rationalising the filing process and making it more accessible and stakeholder-friendly.
6. The proactive and progressive approach of the Hon’ble Tribunal in addressing these concerns is deeply appreciated and reflects the commitment of the Tribunal towards ensuring accessible and stakeholder-friendly justice delivery.
7. It is respectfully submitted that the filing process before the Hon’ble Tribunal is new and stakeholders are in the process of getting accustomed to the same. It is humbly submitted that before the Hon’ble Tribunal, both the Revenue and the taxpayers are equal stakeholders, and it is not only the taxpayers who would be filing appeals but the Revenue equally stands to benefit from a settled and simplified procedural framework. Procedure being the handmaid of justice, sufficient time ought to be afforded to all stakeholders to get accustomed to the filing process so that the substantive right of appeal is not affected on account of procedural aspects which are themselves being simplified and settled.
II. NEED FOR EXTENSION TO ENABLE ACCESSIBLE AND ORDERLY FILING
8. In this backdrop, and in view of the steps being taken towards making the filing process more accessible, it would be in the larger interest of all stakeholders as well as the Hon’ble Tribunal if the filing of appeals is undertaken under a more settled and streamlined procedural framework. It is humbly believed that once the changes which are being contemplated are brought in place, the appellants would be in a better position to file their appeals in full compliance with the simplified procedure, thereby enabling smooth processing by the Registry and efficient utilisation of the valuable time of the Hon’ble Benches.
9. A reasonable extension of the due date would, therefore, facilitate ease of access to justice and contribute towards orderly and efficient functioning of the appellate mechanism, which is in the interest of all concerned.
III. HUMBLE REQUEST FOR EXTENSION
8. In view of the above, it is most humbly and respectfully requested that Hon’ble Ministry may kindly consider extending the due date for filing of appeals before the GSTAT under Section 112 of the CGST Act, 2017, by a period of three (3) months from the present due date, so as to facilitate effective and meaningful access to justice for all stakeholders, which is the fundamental objective behind the constitution of the Tribunal; and ensure that the large volume of pending appeals — arising since the implementation of GST from 01.07.2017 — is filed in a streamlined and orderly manner, benefiting both the appellants and the Tribunal.
9. It is respectfully submitted that the taxpayers who would be approaching the GSTAT are those who have already demonstrated sufficient vigilance in pursuing their remedies at the appellate stage. The present request for extension is made not on account of any lack of diligence on the part of stakeholders, but solely to ensure that the filing is undertaken under a settled and simplified procedural regime, thereby ensuring meaningful access to justice.
10. It is further respectfully submitted that such an extension would be in consonance with the approach consistently adopted by the Government since the implementation of GST, wherein compliance requirements have been introduced in a calibrated and phased manner, keeping in view the practical realities faced by stakeholders. A similar facilitative approach at the Tribunal stage would further strengthen the confidence of taxpayers in the GST appellate framework.
IV. REQUEST
11. In view of the foregoing, it is most respectfully prayed that Hon’ble Ministry may kindly extend the due date for filing of appeals before the GSTAT under Section 112 of the CGST Act, 2017, by a period of three (3) months from the present due date, by way of an appropriate notification, and grant such other relief as may be deemed fit and proper.
It is respectfully submitted that the above request is made in a spirit of constructive cooperation and in the larger interest of strengthening the appellate framework under the CGST Act. The undersigned assures its fullest cooperation in ensuring the smooth and efficient functioning of the Tribunal. This would ensure that all stakeholders are able to approach the Tribunal with ease and that justice is delivered on merits rather than being impeded by procedural considerations.
Respectfully submitted,
For Marwar GST Appellate Tribunal Bar Association
CA Pradeep Jain
(President)
Adv CA Dr Arpit Haldia
(Secretary)
Copy to:
1. The Chairman, GST Council, New Delhi
2. The Hon’ble President, GSTAT, New Delhi
3. The Chairman, CBIC, New Delhi
