GST
Next step if the first appeal is lost
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Facts
You can appeal to the GST Appellate Tribunal (GSTAT) under Sec 112. The time is three months from the order, and a further 10 percent of disputed tax is to be deposited. The special backlog deadline for older orders was 30 June 2026.
Provisions and law
- Sec 112, CGST Act 2017Appeal to the GST Appellate Tribunal against the Appellate Authority's order, with a further pre-deposit
- Sec 112(8), CGST Act 2017Further pre-deposit of 10 percent of disputed tax for a Tribunal appeal, subject to a cap
Analysis
For orders communicated before 1 April 2026, the outer date to file at GSTAT was 30 June 2026 under notification S.O. 4220(E); later orders follow the normal three-month rule. Example: Rs 10 lakh demand, Rs 1 lakh already deposited; Tribunal filing needs another Rs 1 lakh. Some cases on law can go further to the High Court and Supreme Court.
Conclusion
- Download the APL-04 order
- Check the three-month GSTAT deadline
- Compute the further 10 percent pre-deposit
- Prepare and file the Tribunal appeal with a professional
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First appeal
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