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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.
Based on sections 107 and 112 of the CGST Act, 2017 and GSTAT notifications. Last updated: 27 September 2026.
First appeal form
Time to file the first appeal (+1 month on cause)
Pre-deposit of disputed tax for first appeal
Operational from 2026
Pre-deposit for the tribunal appeal
On substantial questions of law
Procedure matters as much as the merits.
Limitation passes and the appeal is not admitted.
Appeal not maintainable without the pre-deposit.
Legal grounds and evidence not set out clearly.
Related GST services.
Before the order.
Reconciliation support.
Understanding the issue.
Direct tax appeals.
Order, grounds and limitation checked.
Amount calculated and paid.
Statement of facts and grounds prepared.
APL-01 or GSTAT appeal filed.
Representation by authorised professionals or advocates.
Order implemented or further appeal considered.
The appeal process takes time — keep track of hearings and recovery.
Recovery of the balance is stayed once pre-deposit is paid.
Attended on the dates fixed.
Refund of pre-deposit with interest if you succeed.
Tribunal or High Court if needed.
Share your query and our team will reply during business hours.
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.
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.