GST Appeal — APL-01 & GST Appellate Tribunal (GSTAT)

GST Appeal — First Appeal & GSTAT

If a GST order raises a demand you disagree with, the first appeal goes to the Appellate Authority in Form APL-01, and the next to the GST Appellate Tribunal (GSTAT), which began hearing cases in February 2026. Both have strict time limits and require a pre-deposit. RITS & Associates drafts and files GST appeals and represents clients before the appellate authorities.

Updated September 2026ICAI FRN 010699S2-minute read

Before filing

An appeal is only as good as the record it's built on. We read the order against the show cause notice and the reply, identify where the officer went beyond the notice or ignored evidence, and decide whether an appeal, a rectification or payment is the right response.

The pre-deposit stays demand recovery for the rest of the disputed amount while the appeal is pending.

Documents required

The order and the show cause notice.
The reply filed and evidence submitted.
Returns, invoices and reconciliations relevant to the dispute.
Proof of pre-deposit payment.

How we handle it

Review the order
Grounds of appeal and the evidence available.
Pay the pre-deposit
From the cash ledger or, as CBIC Circular 172/04/2022-GST allows, the credit ledger — we confirm the current position before paying.
File the appeal
APL-01 or APL-05 within the time limit, with grounds and documents.
Hearing
We appear and argue the appeal.
Follow the outcome
Refund of pre-deposit on success, or next steps otherwise.

Common grounds of appeal

The order goes beyond the allegations in the show cause notice.
Evidence submitted in the reply was ignored.
Input tax credit denied for a supplier's default without examining the recipient's evidence.
Incorrect classification, rate or place of supply.
Limitation — the notice or order was issued outside the time allowed.
Penalty imposed without the required findings.

Beyond the tribunal

Appeals from GSTAT State Benches go to the High Court on substantial questions of law; Principal Bench orders, including place-of-supply disputes, go directly to the Supreme Court. Place-of-supply disputes are heard by the Principal Bench of GSTAT in New Delhi.

Practical notes from our engagements

Order date misread. The time limit runs from communication of the order. Diarise it the day it arrives.
New evidence at appeal stage. Additional evidence is admitted only in limited circumstances. Put everything in the reply.
Pre-deposit paid the wrong way. Whether the credit ledger can be used has been litigated. We check the current position and keep the payment trail clear.

How we handle GST appeals

We review the order and record, advise whether to appeal, compute and pay the pre-deposit, draft and file the appeal, and represent you at the hearing.

Frequently asked questions

What is the time limit for a GST appeal?

Three months from the order for the first appeal, with up to one more month if there's sufficient cause.

How much pre-deposit is required?

The admitted tax in full, plus 10% of the disputed tax, capped at ₹20 crore each under CGST and SGST. For penalty-only orders, 10% of the penalty.

Is the GST Appellate Tribunal functioning?

Yes. GSTAT was launched in September 2025 and began hearing cases on 16 February 2026.

What is the time limit to appeal to GSTAT?

Three months from the order, with up to three more months condonable, for orders communicated from 1 April 2026.

Is the pre-deposit refunded if we win?

Yes, with interest, as the law provides.

Is recovery stayed after filing an appeal?

Recovery of the balance of the disputed amount is stayed once the pre-deposit is paid and the appeal filed.