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GST Appeal & Litigation – Expertvuw
GST

GST Appeals: First Appeal, GST Appellate Tribunal and Beyond

Last updated: 2 October 2026

If a GST order goes against you, an appeal must be filed within strict time limits and with the required pre-deposit. Our team assesses the order, prepares the appeal papers and works with authorised professionals and advocates who represent you.

Overview

How GST appeals work

  • First appeal — to the Appellate Authority in Form APL-01, within three months of the order being communicated; a further one month can be allowed for sufficient cause.
  • Pre-deposit — the admitted tax in full plus 10% of the disputed tax, subject to a statutory cap. Paying it stays recovery of the balance while the appeal is pending.
  • Second appeal — to the GST Appellate Tribunal (GSTAT), which became operational in 2026 with its Principal Bench in Delhi and state benches. A further pre-deposit of 10% of the disputed tax applies.
  • Appeals against penalty-only orders require a pre-deposit of 10% of the penalty.
  • Beyond the tribunal, appeals lie to the High Court on substantial questions of law, and to the Supreme Court.

Based on sections 107 and 112 of the CGST Act, 2017 and GSTAT notifications. Last updated: 27 September 2026.

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What This Service Covers

What our GST appeal service covers

1

Reviewing the order, limitation and grounds

2

Calculating and paying the pre-deposit

3

Preparing APL-01 with statement of facts and grounds

4

Preparing GSTAT appeal papers

5

Coordinating hearings with authorised professionals and advocates

Key facts at a glance

APL-01

First appeal form

3 months

Time to file the first appeal (+1 month on cause)

10%

Pre-deposit of disputed tax for first appeal

GSTAT

Operational from 2026

Further 10%

Pre-deposit for the tribunal appeal

High Court

On substantial questions of law

Common Issues

Where GST appeals commonly fail

Procedure matters as much as the merits.

Filed late

Limitation passes and the appeal is not admitted.

Pre-deposit missed

Appeal not maintainable without the pre-deposit.

Grounds not argued

Legal grounds and evidence not set out clearly.

Related Services

Related services

Related GST services.

GST Notice Reply

Before the order.

GST Audit & Annual Return

Reconciliation support.

GST Advisory

Understanding the issue.

Income Tax Litigation

Direct tax appeals.

Documents Required

Documents we need from you

Order Documents

Supporting Records

Our Process

How we handle your GST appeal

1

Review

Order, grounds and limitation checked.

2

Pre-deposit

Amount calculated and paid.

3

Drafting

Statement of facts and grounds prepared.

4

Filing

APL-01 or GSTAT appeal filed.

5

Hearing

Representation by authorised professionals or advocates.

6

Outcome

Order implemented or further appeal considered.

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After the Appeal

After the appeal is filed

The appeal process takes time — keep track of hearings and recovery.

Stay

Recovery of the balance is stayed once pre-deposit is paid.

Hearings

Attended on the dates fixed.

Order

Refund of pre-deposit with interest if you succeed.

Next level

Tribunal or High Court if needed.

Get in Touch

Share your query and our team will reply during business hours.






    FAQs

    Frequently Asked Questions

    What is the time limit for a GST appeal?

    Three months from communication of the order, with a further one month allowed for sufficient cause.

    The admitted tax plus 10% of the disputed tax for the first appeal, and a further 10% for the tribunal, subject to caps.

    Yes, GSTAT became operational in 2026 with a Principal Bench and state benches.

    Paying the pre-deposit stays recovery of the balance while the appeal is pending.

    Authorised professionals or advocates; we prepare the case with them.

    About Expertvuw

    Who handles your case

    CS Chetna Shoor, Company Secretary and Director, Expertvuw

    CS Chetna Shoor

    ACS – Director, Expertvuw Management Pvt Ltd

    Tax work is handled by Expertvuw’s team. Audits and certifications required by law are issued by independent Chartered Accountants, and representation before tax authorities and tribunals is made by authorised professionals or advocates.

    Expertvuw Management Pvt Ltd