The Office of the Commissioner of GST and Central Excise (Appeals-I) in Chennai has issued Public Notice No. 02/2025-26 dated February 6, 2026, addressing grievances faced by taxpayers in filing appeals before the GST Appellate Tribunal due to portal-related challenges.
The notice highlights procedural clarity and provides a dedicated grievance redressal mechanism for stakeholders under the jurisdiction of Chennai North and Puducherry Commissionerates.
Key Highlights
- Appeals to GSTAT must be filed within three months from the date of communication of the order or June 30, 2026, whichever is later.
- Appeals must be filed online on the GSTAT portal with the required pre-deposit.
- Taxpayers are facing issues such as:
- Manual filing of the first appeal instead of online APL-01
- Non-reflection of APL-04 on the GST portal
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A dedicated email and helpline have been provided for grievance redressal.
Background and Legal Context
Under Section 112 of the Central Goods and Services Tax Act, 2017, taxpayers can file appeals before the GST Appellate Tribunal against orders of the First Appellate Authority within the prescribed timeline.
However, authorities have observed that several taxpayers and businesses are encountering technical and procedural difficulties while attempting to file appeals online, particularly where earlier appeals were filed manually or where relevant forms are not visible on the portal.
Grievance Redressal Mechanism Announced
As a proactive measure, the Commissionerate has advised all stakeholders to report issues related to non-availability of APL-04 or other filing problems via email with the subject line:
"Grievance regarding Appeal filed manually / online with Chennai-I Appeals"
Taxpayers are required to provide key details such as:
- GSTIN
- DRC-07 number
- APL-01 ARN (if filed online)
This will help authorities ensure faster resolution of issues.
Official Statement
The notice has been issued under the authority of Dr. Periasamy M, Commissioner (Appeals-I), who emphasized the need for stakeholders to proactively report issues to facilitate the smooth processing of appeals.
Why This Matters for Taxpayers
This public notice is significant for businesses and tax professionals because failure to file appeals within the prescribed timeline could lead to loss of legal remedy. The clarification ensures that technical glitches do not unfairly impact taxpayers’ right to appeal.
Conclusion
The latest notice reinforces the government's focus on improving GST compliance infrastructure while providing practical support to taxpayers facing portal-related challenges. Stakeholders are encouraged to promptly report issues and ensure timely filing of appeals to avoid procedural complications.
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