Your Guide to GSTAT Appeal: The Mandatory Checklist for Filing Before the Tribunal 🏛️

The establishment and operationalization of the Goods and Services Tax Appellate Tribunal (GSTAT) marks a critical milestone in India’s tax dispute resolution mechanism. For taxpayers dissatisfied with the orders passed by the First Appellate Authority (Commissioner Appeals), the GSTAT is the next, and often final, factual recourse.

Appealing to the GSTAT, however, is a stringent procedural exercise governed by Section 112 of the CGST Act, 2017. To ensure your appeal is admitted and the recovery of the balance demand is stayed, a meticulous checklist must be followed.

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Phase 1: Legal Framework and Time Limit

The right to appeal to the GSTAT is provided under Section 112(1) of the CGST Act.

1. Eligibility to Appeal

Any person who is aggrieved by an order passed by the Appellate Authority (under Section 107) or the Revisional Authority (under Section 108) may file an appeal.

2. Appeal Form and Timeline

• Time Limit: The appeal must be filed within three months from the date on which the order sought to be appealed against is communicated to the aggrieved person.
• Condonation of Delay: The Tribunal has the discretion to condone a further delay of three months if it is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the primary period.
• Prescribed Form: The appeal is to be filed in the prescribed form (FORM GST APL-05, though the exact form number is defined by rules).

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Phase 2: The Mandatory Financial Pre-Condition (Pre-Deposit)

The most crucial step is satisfying the mandatory pre-deposit requirement, which acts as a condition precedent for filing the appeal and simultaneously grants a stay on the recovery of the remaining demand.

1. Pre-Deposit Requirement (Section 112(8))

No appeal shall be filed unless the appellant has paid the following two amounts:

Component	Amount Required	Payment Ledger
Admitted Liability	100% of the tax, interest, fine, fee, and penalty arising from the impugned order, as is admitted by the appellant.	Electronic Cash Ledger (ECL)
Disputed Tax (Additional Pre-deposit)	A sum equal to 10% of the remaining amount of tax in dispute.	Electronic Cash Ledger (ECL)

2. The Cumulative 20% Rule

This 10% for the GSTAT appeal is payable in addition to the 10% of the disputed tax already paid at the time of filing the First Appeal before the Commissioner (Appeals) under Section 107.

• Total Pre-Deposit to GSTAT: In effect, by the time a case reaches the GSTAT, the taxpayer will have deposited a total of 20% of the original disputed tax amount.

3. Maximum Cap

The additional pre-deposit of 10% for the GSTAT appeal is subject to a maximum limit of ₹20 crore. (This cap may differ for Central GST and State GST appeals).

4. Stay on Recovery (Section 112(9))

Once the required pre-deposit amount is paid, the recovery proceedings for the balance disputed amount shall be deemed to be stayed until the disposal of the appeal by the Tribunal.

5. Pre-Deposit on Penalty-Only Cases

For orders demanding penalty only (without any tax demand), the appellant is required to pay a sum equal to 10% of the said penalty as a pre-deposit.

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Phase 3: The Documents and Appeal Fee Checklist

Sr. No.	Requirement	Details & Documents
1	Appeal Form	The prescribed form (e.g., FORM GST APL-05). Ensure all columns, especially the grounds of appeal and statement of facts, are correctly filled.
2	Order-in-Appeal	Copy of the Order passed by the First Appellate Authority (Commissioner Appeals) that is being challenged.
3	Order-in-Original	Copy of the original Adjudication Order against which the first appeal was filed.
4	Pre-Deposit Proof	Challan/Proof of payment of the mandatory pre-deposit amount (paid via Electronic Cash Ledger).
5	Memorandum of Grounds	Detailed, self-contained grounds of appeal and statement of facts that clearly outline the legal and factual errors in the impugned order.
6	Fee Payment	Proof of appeal fee payment, calculated based on the disputed amount.
7	Authorization	Power of Attorney/Authorization letter if the appeal is filed by an Authorized Representative.

Appeal Fee Structure (Rule 110)

The fee payable for filing an appeal before the GSTAT is structured as follows:

• ₹1,000 for every disputed amount of tax, input tax credit, fine, fee, or penalty, for every ₹1,00,000 (or part thereof).
• The total fee is subject to a maximum cap of ₹25,000.

Final Word: Beyond the Checklist

Filing an appeal before the GSTAT is a technical process where procedural compliance is treated with utmost seriousness. Failure to comply with the mandatory pre-deposit amount or the prescribed timeline will result in the outright rejection of the appeal. Taxpayers are advised to secure the necessary funds, meticulously prepare their documents, and ensure the appeal is filed within the strict timelines to secure the benefit of the stay on demand recovery.