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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 813 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 9789 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 2061 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 1995 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 2190 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 2211 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 474 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 1116 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 2871 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 912 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 1473 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 4971 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 36882 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 1827 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 4992 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 2217 Views 0 comment Print


Amnesty scheme for GST appeal filing: Notification No. 53/2023-Central Tax

November 3, 2023 43725 Views 0 comment Print

Notification 53/2023–Central Tax for appeal amnesty, eligibility, conditions, exclusions & impact of this amnesty scheme on taxpayers.

CBIC notifies Conditions for GST Appeal Filing with Appellate Authority

November 2, 2023 36882 Views 3 comments Print

Notification No. 53/2023– Central Tax: Appeal procedure for GST cases – Tax Deposit Conditions for filing appeals before Appellate Authorities

Manual Appeal Filing under Rajasthan GST Rules: Guidelines

November 1, 2023 1827 Views 0 comment Print

Learn about the recent amendments allowing manual appeal filing under the Rajasthan Goods and Services Tax Rules. Understand the process and provisions for filing appeals.

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

July 31, 2023 4992 Views 0 comment Print

Maharashtra State Tax Commissioner issues a trade circular clarifying the appeal process regarding the non-constitution of the GST Tribunal as directed by the Bombay High Court.

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

March 10, 2023 2217 Views 0 comment Print

WHEREAS, filing of appeal applications in Form GST APL-01 electronically in the GST Common Portal is not possible in certain specific circumstances where the proper officers have passed orders manually disposing the rectification applications filed manually under Section 161 of the Odisha Goods & Services Tax Act, 2017.

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

December 13, 2022 912 Views 0 comment Print

Union government must now take all expeditious steps to ensure that filing by the Union government of all appeals and proceedings before the High Courts as well as the revenue tribunals, including the CESTAT and the ITAT should take place in the e-filing mode.

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

December 9, 2022 1473 Views 0 comment Print

Firmenich Aromatics Production (India) Pvt. Ltd. Vs Union of India (Gujarat High Court) Gujarat High Court issues notice to Central Government and State seeking to know steps to taken for constituting GST Tribunal. The Hon’ble Court issues notice to Central Government and State seeking to know steps taken for constituting GST Tribunal, even after the […]

GST Appellate Authority revokes cancellation of GSTIN after payment of pre deposit

September 7, 2021 2544 Views 0 comment Print

Sahayta Security Services Pvt Ltd, Vs Asst. Commissioner State Tax &amp (GST Appellate Authority, Himachal Pradesh) GST Appellate Authority revokes cancellation of GSTIN as It is made clear in the section 107 (7) that after amount of pre deposit paid by appellant, recovery proceeding for balance amount shall deemed to be stayed. Issue involved: Revocation […]

AAR cannot give ruling on issue which is under Investigation

December 16, 2020 1392 Views 0 comment Print

In re Sri. V. Mohandas Pai – Prop. Dheeraj Enterprises. (GST AAR Karnataka) We examine the records and observe that the instant application has been filed on 22.09.2020 and the question raised there in is about the classification of the services being provided by the applicant. It is an undisputed fact that a search, of […]

No ruling on HSN classification of Tyre Pyrolysis Oil due to non-submission of full details

December 15, 2020 6333 Views 0 comment Print

Tyre is made out of 30% to 35% Carbon, 35% to 40 % rubber and 10% to 15% steel. Once the tyres are removed from the car it becomes a waste. This waste is recycled by the applicant and the rubber component of the tyres is converted into oil which can be used for heating purposes and can be called as pyrolysis oil.

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