GST
Second appeal to the GST Appellate Tribunal
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Facts
Yes. Sec 112 allows appeal to the GST Appellate Tribunal against the Appellate Authority's order, generally within three months, with an additional pre-deposit of 10 percent of the disputed tax. GSTAT began accepting e-filed appeals in late 2025.
Provisions and law
- Sec 112, CGST Act 2017Appeal to the GST Appellate Tribunal against the first appeal order
- Sec 107(6), CGST Act 2017Pre-deposit of admitted dues plus 10 percent of disputed tax, capped at ₹20 crore
Analysis
For orders communicated before 1 April 2026, appeals were due by 30 June 2026 under a notified staggered schedule. For later orders, the normal three months apply. Check the tribunal's e-filing portal for current forms and fees before filing.
Conclusion
- Read the first appeal order and note the date
- Compute three months for filing
- Arrange the additional pre-deposit
- File through the GSTAT e-filing system
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