Understanding the GST Appellate Tribunal (GSTAT)
The Goods and Services Tax Appellate Tribunal (GSTAT) is a specialized legal body for resolving disputes related to GST.It is the second-level forum for appeals, where individuals or businesses who are not satisfied with a decision from the First Appellate Authority can seek recourse.
Structure and Composition of the GSTAT
The GST Appellate Tribunal operates with a two-tier structure, which includes a Principal Bench and various State Benches to handle disputes based on their nature and jurisdiction
- Principal Bench: The main bench is located in New Delhi and is responsible for hearing appeals on issues involving the place of supply
- State Benches: These are established in various states and union territories to adjudicate on matters other than the place of supply.
The composition of the tribunal is designed to bring both judicial and technical expertise to the decision-making process, ensuring fair and well-rounded judgments.
Powers and Duties of the GSTAT
The GSTAT is empowered to hear appeals and make rulings on various GST-related matters. Its key functions include:
- Adjudicating appeals filed against orders passed by the Appellate or Revisional authorities. They can confirm, modify, annul, or remand cases, and rectify its own errors.
- Ensuring uniformity in the application and interpretation of GST laws.
- Resolving disputes efficiently to provide timely justice to taxpayers Serving as the designated appellate body for specific disputes, such as those concerning the place of supply.
- Jurisdiction: Covers all GST-related appeals, including disputes on tax assessment, penalties, interest, refunds, classification, valuation, and transitional credits.
Latest Procedural Rules (2025)
The GST Appellate Tribunal (Procedure) Rules, 2025 were notified to streamline and digitize the appeals process, effective from April 24, 2025. Key highlights include:
Electronic Filing: All appeals must be filed via the GSTAT portal using Form GSTAT-01.
Scrutiny & Registration: Appeals are scrutinized for defects and registered by the Registrar.
Listing & Scheduling: Protocols for cause lists, daily scheduling, and efficient case management.
Interlocutory Applications: Procedures for stay requests, condonation of delay, and amendments.
Hearing Protocols: Guidelines for hearings, ex parte proceedings, and restoration applications.
Document Management: Secure submission and access to affidavits, evidence, and case documents.
Tribunal Powers: Authority to summon documents, issue directions, and correct errors.
The Appeal Process to the GSTAT
If an aggrieved person is dissatisfied with the decision of the First Appellate Authority, they can file an appeal with the GST Appellate Tribunal .The procedure is as follows:
- Access the Portal: The process begins by accessing the official GSTAT portal
- Filing the Appeal: The appeal must be filed using the prescribed form, such as FORM GST APL-01, as per Rule 108(1)
- Time Limit and Fees: Appellants must adhere to the specified time limits and pay the required fees for the appeal to be considered valid
- Digital-First Approach: The GSTAT emphasizes a digital-first approach, making the filing and tracking of appeals more transparent and accessible for all stakeholders
How AMLEGALS Can Assist with GSTAT Appeals?
At AMLEGALS, our team of seasoned tax law professionals provides comprehensive support for matters before the GST Appellate Tribunal. We offer:
- Strategic Advice: Expert consultation on the merits of your case and the viability of an appeal.
- Comprehensive Support: AMLEGALS offers end-to-end legal support for GST disputes, including:
- Expert representation before GSTAT and lower authorities
- Drafting and filing of appeals, replies, and applications
- Strategic advice on eligibility, documentation, and compliance
- Assistance with digital filing and case management
- Guidance on the latest rules, timelines, and procedural updates
- Representation: Robust representation before the Principal and State Benches of the tribunal.
- Highly experienced team handling tigation in Tribunals including CESTAT already and now in GSTAT led by Mr. Anandaday Misshra, Founder & Managing Partner, a renowned GST-indirect tax Counsel with many landmark decisions to his credit already in GST from various High Courts of India.
Contact Info
You may contact AMLEGALS today for expert guidance on all your GST appeal and litigation needs in GST Appellate Tribunal.
- Email: info@amlegals.com
- Boardline : +91-8448548549
- Offices: Ahmedabad | Bengaluru | Chennai | Mumbai | New Delhi | Kolkata | Prayagraj | Pune | Surat
