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GST Appellate Authority

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No Order, No Appeal? Legal Consequences of Time-Bar Rejections Through Form GST APL-02

Goods and Services Tax : Appeals dismissed as time-barred through FORM GST APL-02, without a reasoned order under Section 107, may deny taxpayers access to...

February 21, 2026 489 Views 0 comment Print

GST Appeal Process for Orders Awaiting Rectification: A Taxpayer’s Conundrum

Goods and Services Tax : Explore the complexities of filing GST appeals when rectification applications are involved. Learn how conflicting timelines and r...

February 25, 2025 9099 Views 2 comments Print

Exceptional Delays, Exceptional Measures: A Legal Insight into GST Appeals

Goods and Services Tax : Analysis of GST appeal delays under CGST Act. Learn how courts address exceptional cases, balancing strict timelines with fairness...

January 21, 2025 1902 Views 0 comment Print

GST Appellate Authority can extend Period for filing an appeal: Calcutta HC

Goods and Services Tax : Learn how the Appellate Authority can extend the period for filing an appeal, as established by the Honble Calcutta High Court. Un...

April 11, 2024 1983 Views 0 comment Print

GST Rule 83(5) and Appeal Procedures for Practitioners

Goods and Services Tax : Understand GST Rule 83(5) & Appeal Procedures for GST Practitioners with comprehensive examples. Save time & money by staying comp...

November 11, 2023 2070 Views 0 comment Print


Latest News


Guide to Online Filing of GST Appeals and Applications

Goods and Services Tax : A crucial aspect of navigating  portal https://www.gstat.gov.in/ effectively is the recently released User Manual | Registration ...

July 12, 2025 2034 Views 0 comment Print


Latest Judiciary


Delhi HC Remands Rs. 450 Crore Tata Play Anti-Profiteering Case to GSTAT

Goods and Services Tax : The Delhi High Court set aside the Rs. 450 Crore anti-profiteering order against Tata Play Ltd., upholding the constitutional val...

October 18, 2025 408 Views 0 comment Print

Orissa HC Stays GST Demand: 20% Deposit, GSTAT Non-constitution

Goods and Services Tax : Orissa High Court stays GST demand on non-constitution of GSTAT. Analysis of the judgment in Smt. Sanghamitra Nanda vs. Central Bo...

November 13, 2023 1098 Views 0 comment Print

Rajasthan HC Sets Aside Non-Speaking Order of GST Appellate Authority

Goods and Services Tax : Rajasthan High Court sets aside an order passed by GST Appellate Authority under Section 107 of GST Act due to lack of reasoning a...

November 6, 2023 2808 Views 0 comment Print

Adopt E-Filing In All Tax Cases & Make GST Appellate Tribunal Paperless: SC to Govt

Goods and Services Tax : Union government must now take all expeditious steps to ensure that filing by the Union government of all appeals and proceedings ...

December 13, 2022 903 Views 0 comment Print

Gujarat HC issues notice to Central & State Government to know steps taken for constituting GST Tribunal

Goods and Services Tax : Firmenich Aromatics Production (India) Pvt. Ltd. Vs Union of India (Gujarat High Court) Gujarat High Court issues notice to Centra...

December 9, 2022 1449 Views 0 comment Print


Latest Notifications


Monetary limits for filing appeals by Department before GSTAT, HC & SC

Goods and Services Tax : CGST Circular 207/1/2024 sets new monetary limits for filing appeals to reduce government litigation. Read more on the specifics a...

June 26, 2024 4674 Views 0 comment Print

CBIC notifies Conditions for GST Appeal Filing with Appellate Authority

Goods and Services Tax : Notification No. 53/2023– Central Tax: Appeal procedure for GST cases - Tax Deposit Conditions for filing appeals before Appella...

November 2, 2023 36690 Views 3 comments Print

Manual Appeal Filing under Rajasthan GST Rules: Guidelines

Goods and Services Tax : Learn about the recent amendments allowing manual appeal filing under the Rajasthan Goods and Services Tax Rules. Understand the p...

November 1, 2023 1722 Views 0 comment Print

Appeal Clarification: Non-Constitution of GST Tribunal – Trade Circular 20T/2023

Goods and Services Tax : Maharashtra State Tax Commissioner issues a trade circular clarifying the appeal process regarding the non-constitution of the GST...

July 31, 2023 4911 Views 0 comment Print

Filing of manual Appeal before 1st Appellate Authority under Odisha GST

Goods and Services Tax : WHEREAS, filing of appeal applications in Form GST APL-01 electronically in the GST Common Portal is not possible in certain speci...

March 10, 2023 2166 Views 0 comment Print


Latest Posts in GST Appellate Authority

No Order, No Appeal? Legal Consequences of Time-Bar Rejections Through Form GST APL-02

February 21, 2026 489 Views 0 comment Print

Appeals dismissed as time-barred through FORM GST APL-02, without a reasoned order under Section 107, may deny taxpayers access to GSTAT. The key issue is whether an acknowledgment can substitute a statutory appellate order.

Delhi HC Remands Rs. 450 Crore Tata Play Anti-Profiteering Case to GSTAT

October 18, 2025 408 Views 0 comment Print

The Delhi High Court set aside the Rs. 450 Crore anti-profiteering order against Tata Play Ltd., upholding the constitutional validity of Section 171 but remanding the factual dispute to GSTAT for fresh determination.

Guide to Online Filing of GST Appeals and Applications

July 12, 2025 2034 Views 0 comment Print

A crucial aspect of navigating  portal https://www.gstat.gov.in/ effectively is the recently released User Manual | Registration Guide to Online Filing of Appeals and Applications. This comprehensive manual serves as an indispensable resource for taxpayers, tax officials, and authorized representatives, walking them through every step of the e-filing journey.

GST Appeal Process for Orders Awaiting Rectification: A Taxpayer’s Conundrum

February 25, 2025 9099 Views 2 comments Print

Explore the complexities of filing GST appeals when rectification applications are involved. Learn how conflicting timelines and rulings impact taxpayers’ rights.

Exceptional Delays, Exceptional Measures: A Legal Insight into GST Appeals

January 21, 2025 1902 Views 0 comment Print

Analysis of GST appeal delays under CGST Act. Learn how courts address exceptional cases, balancing strict timelines with fairness and constitutional rights.

Monetary limits for filing appeals by Department before GSTAT, HC & SC

June 26, 2024 4674 Views 0 comment Print

CGST Circular 207/1/2024 sets new monetary limits for filing appeals to reduce government litigation. Read more on the specifics and exclusions.

GST Appellate Authority can extend Period for filing an appeal: Calcutta HC

April 11, 2024 1983 Views 0 comment Print

Learn how the Appellate Authority can extend the period for filing an appeal, as established by the Honble Calcutta High Court. Understand the legal implications and principles of natural justice.

Orissa HC Stays GST Demand: 20% Deposit, GSTAT Non-constitution

November 13, 2023 1098 Views 0 comment Print

Orissa High Court stays GST demand on non-constitution of GSTAT. Analysis of the judgment in Smt. Sanghamitra Nanda vs. Central Board of Indirect Taxes and Customs.

GST Rule 83(5) and Appeal Procedures for Practitioners

November 11, 2023 2070 Views 0 comment Print

Understand GST Rule 83(5) & Appeal Procedures for GST Practitioners with comprehensive examples. Save time & money by staying compliant!

Rajasthan HC Sets Aside Non-Speaking Order of GST Appellate Authority

November 6, 2023 2808 Views 0 comment Print

Rajasthan High Court sets aside an order passed by GST Appellate Authority under Section 107 of GST Act due to lack of reasoning and failure to address appeal grounds.

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