Regarding appeal to GSTAT

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If first GST appeal is rejected due to delay beyond 120 days, GSTAT usually can't hear the case as it lacks jurisdiction. Remedy lies in filing a writ petition in High Court or exploring any GST amnesty schemes.

CA Jay Lal

CA Jay Lal (Querist)

25 April 2026 If appeal to appellate authority is rejected due to not approval of condonation of delay and time limit of 120 days also been expired for appeal to appellate authority
Then against that order whether appeal to GSTAT can be filed?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

25 April 2026 Under current GST law, if your first appeal is rejected because of a delay beyond the maximum 120-day limit, your options are extremely restricted, as the Appellate Tribunal (GSTAT) and the High Court generally cannot bypass statutory time limits. The GSTAT hears appeals against "orders-in-appeal" passed by the first Appellate Authority.
If the first appeal was never "admitted" on merits due to delay, the GSTAT often lacks the jurisdiction to hear the underlying tax dispute.
While the GSTAT has its own power to condone delay for appeals filed to it (up to 3 months), it cannot usually condone the delay that occurred at the first

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

25 April 2026 Writ Petition in High Court (Article 226):
This is the most common remedy. You can challenge the rejection order in the High Court.
High Courts generally refuse to condone delays beyond the 120-day "hard stop". However, they may intervene if you can prove a violation of natural justice (e.g., you never received the original order) or a lack of jurisdiction by the officer.
The 120-day limit is considered a "hard stop" by most authorities. Your best chance is a Writ Petition, but only if you have exceptional reasons beyond "simple negligence"
Alternatively, Check for any active GST Amnesty Schemes. The government occasionally opens windows for taxpayers to file past-due appeals by paying a slightly higher pre-deposit, regardless of the 120-day limit.

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