GST Appeal with Tribunal

To proceed with filing an appeal with the GST Tribunal against the order passed by the GST Commissioner Appeals of Surat on January 15, 2025, follow these steps: Procedure for Filing Appeal 1. *Time Limit*: File the appeal within 3 months from the date of communication of the order, i.e., by April 15, 2025. The Appellate Tribunal may condone a delay of up to 1 month if there's a sufficient cause. 2. *Form GST APL-05*: Submit the appeal in Form GST APL-05, along with relevant documents. 3. *Pre-deposit*: Pay a pre-deposit of 10% of the disputed tax amount, subject to a maximum of ₹25 crores, as per Section 107(6) of the CGST Act.¹ ² ³ Checklist of Documents - *Certified copy of the decision or order* appealed against - *Grounds of appeal* and verification form duly signed by the appellant - *Proof of payment of pre-deposit* - *Other relevant documents* supporting the appeal Filing Method - *Online Filing*: File the appeal electronically on the GST portal, if possible. - *Manual Filing*: If notified by the Chief Commissioner of State Tax or if online filing is not feasible, file the appeal manually in Form GST APL-01 (adapted for Tribunal appeals) along with relevant documents.⁴ Additional Requirements - *Provisional Acknowledgment*: Upon filing, a provisional acknowledgment will be issued, followed by a final acknowledgment with an appeal number. - *Withdrawal of Appeal*: If needed, withdrawal of the appeal requires approval from the Appellate Authority.⁵ Ensure compliance with the GST Act and rules, and consult a tax professional if necessary.

If you have a GST adjudication order that was communicated before April 1, 2026, the deadline to file an appeal before GSTAT is June 30, 2026 under the transitional provision of the GST Tribunal Rules 2026. For orders from April 1 onwards, you have three months from the date of communication. The pre-deposit requirement is 25% of the disputed tax demand. If your matter is from FY 2023-24 or earlier and you have an adverse order pending, check the communication date now because June 30 is a hard cutoff.