TaxTMI 
TaxTMI 
TaxTMI 
The Income Tax Appellate Tribunal, Central Excise and Service Tax Appellate Tribunal, Debt Recovery Tribunal and National Company Law Tribunal are few examples for settling and stopping further appeals on matters relating to connected law. Thus the need for GSTAT was very much there as on 01/07/2017 itself and section 109 of the CGST act provided for setting up of the GSTAT in line with the recommendations of the council.
The law as stood as on 01/07/2017 provided for the principal bench as well as other benches with one judicial member and one technical member (centre) and one technical member (state). However, there existed a view that the number of judicial members must be at least equal to number of technical members or even more. This view was considered by Court and based on the verdicts, the law was amended with effect from 01/08/2023 providing for President and one Judicial member for Principal bench with one technical member form centre and state each and two judicial members and one technical member (Centre) and one technical member (state) for all other benches and the path for moving forward was set.
The delay is operationalisation of the GSTAT was abnormal and the Supreme Court in December 2024 itself sought reasons for delay from Centre in Team computers case. The bold initiatives of the GST Council to expedite all connected works on GSTAT are laudable.
Wherever the taxpayer/ tax professional who was waiting to file appeal with GSTAT may start preparing and filing the appeal without waiting for the deadline of 30/06/2026. This shall facilitate the early hearing as the cases which are under pipeline are very huge as they have been accumulating from financial year 2017-18 itself. There were so many orders where the first appellate authority had rejected the appeal on flimsy grounds, delayed filing of appeals or Order in Original was passed without following the principles of natural justice but still appeal was rejected etc. In all such cases, even though full tax amount was paid in the normal course to avoid further recovery, stop interest etc, it is a golden time to revisit and explore the possibility of filing appeal with GSTAT to get justice.
The time limit for filing an appeal with GSTAT for all orders passed by first appellate authority since inception till 31/03/2026 happens to be 30/06/2026 and tax professionals as well as taxpayers must explore possibilities of preferring appeal with GSTAT in all deserving cases despite the fact that full taxes along with applicable interest were already paid. Fortunately, not only in cases where necessary pre deposit is made and intention to file appeal with GSTAT as and when the same is operationalised is communicated to GST authorities, but in all other cases also, appeal with GSTAT is possible under section 112 of the CGST Act, 2017.
The period from 01/07/2017 till 31/03/2026 are very special and all order passed by the first appellate authority during the above period are open for challenge at GSTAT till 30/06/2026. The requirements are that the person is aggrieved by an order passed against him under section 107 or 108 of the CGST Act.
Hence, irrespective of the earlier view taken against the Order in appeal, in all cases where the amount involved in dispute is significant and a strong case exists for preferring the second appeal based on facts, background of the case as well as on good legal grounds, appeal must be filed with GSTAT as soon as possible as we have time till 30/06/2026.