Before GSTAT- APL-02 Vs APL-04

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Appeal before GSTAT lies against the FAA's order-in-appeal (speaking order/APL-04), not APL-02, which is only an acknowledgment. If appeal is dismissed as time-barred, challenge the FAA order reflecting rejection.

T.N.Reddy

T.N.Reddy

(Querist)
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18 April 2026 Dear Sir, Most of the appeals filed before the FAA after barred by limitation ( 3+1) with the result in some cases APL-02 is issued while rejecting/dismissing the appeals, and in some cases APL-04 are also issued, hence, now the question is whether do we have to challange APL-02 or APL-04 before the GSTAT?

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
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18 April 2026 Appeal before GSTAT should be against the order-in-appeal passed by the FAA under section 107, not against APL-02. APL-02 is only the acknowledgment/final appeal number. The operative appellate outcome is to be taken from the speaking order and its summary in APL-04. Hence, where the first appeal is dismissed as time-barred, the challenge should be to the FAA’s dismissal order (with APL-04 / detailed order) before GSTAT.

T.N.Reddy

T.N.Reddy

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19 April 2026 Sir, In Telangana State, whereever the appeals are filed beofer FAA ( First Appellate Aurhority) beyond 3+1, they are not issing the APL-04, only issued APL-2 vide Sl.NO.8 - it is mentioned as "Rejected- Delay in submission of appeal".

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