TaxTMI 
TaxTMI 
TaxTMI 
The long wait is over and as on date the website efiling.gstat.gov.in is fully operational for filing the second level appeal. The appeal has to be filed online after creating your login credentials using mobile number, email and a valid identity. The guidelines for filing the appeal are available in the website itself.
The minimum disputed amount suggested for preferring an appeal in GSTAT is 50,000/=. and the fee payable for filing appeal is 1000/= per lakhs subject to a maximum of 25,000/=. Even when the amount is less than 50,000/= but the case is strong on facts and legal provisions, it is possible to get relief for future cases where amount is likely to exceed 50,000/= by arguing before GSTAT that this amount being small, in this particular case we have paid full taxes but we do not wish the department to raise identical issue in future hance we need favourable order on merits of this case to safeguard our future.
When the tax payer is in possession of a favourable order from first appellate authority and disputed amount is less than 20 lakhs, the issues are settled as Department is not likely to file appeal in GSTAT. The limit for department for preferring appeal before High Court is Rs. One Crore and for Supreme Court, the same is Rs.Two Crores.
From the orders being passed by various jurisdictional high courts across India on writs filed against OIO or OIA in GST cases, it is observed that in more 50% of such orders, the orders have been passed by ignoring various fundamental principles such as natural justice, wrong invocation section 74, 129 or 130 etc. In all those cases, where first appeal was not preferred or taxpayer got necessary relief on first appeal, the cases are closed. However, in case of orders in original, which were passed during 2025, it is preferrable to file the appeal at first level immediately. Even if the appeal is rejected on the ground of limitation, you still have the chance to go to GSTAT.
It is high time that all the taxpayers and tax professionals take complete stock of all the orders in appeal passed till date and wherever the cases are strong, it is strongly recommended to file appeal as GSTAT shall take the minimum possible time to dispose the cases.
For example, in case Section 74 is wrongly applied and the appeal refers to CBIC instruction dated 13/12/2023 and argues that field formations have ignored their own instructions, the GSTAT may dispose the case in less than 10 minutes.
This article is mainly for taxpayers and tax professionals who did not have any past experience with CESTAT on cases pertaining up to 30/06/2017. We need not conclude not to file appeal in GSTAT based on the experience you had with adjudicating as well as first appellate authorities.
It is really very simple to prefer an appeal before GSTAT as it requires only few documents such as copy of SCN, reply to SCN, OIO as well as OIA. The form for filing the appeal before GSTAT is a simple one. The tax professional must take utmost care in furnishing facts of the case and the grounds of appeal. In case this stage is crossed successfully without any error, the case is almost 50% won.
It is absolutely not necessary to be lengthy in write up and there is no need to attach any unrelated document or irrelevant case law. Case law of High Court or Supreme Court may be referred only when the case is exactly on identical issue and not distinguishable.
It is expected that every technical member in the GSTAT bench, though from Revenue background, shall pass orders in a judicial manner as the honourable member is discharging the function as a Judge and not as a Revenue Officer.
All small value cases as well as cases where huge demands were confirmed on procedural lapses are set to get complete relief now, provided the appeal is filed with due care.
It is reiterated that taxpayers as well as tax professionals must work together for the next nine months in preferring the required appeals before GSTAT as this is a GOLDEN OPPURTUNITY to come out from all the old cases. The approach of GSTAT in deciding the cases shall be to pass quality orders which are most likely to be confirmed even when the affected party prefers an appeal before Supreme Court.
The efforts, time as well as amount prescribed for preferring appeal before GSTAT are highly insignificant when the disputed amount is Rs.10 lakhs and above.
The only requirements are that orders being appealed are under section 107 or 108 and required pre deposit is fully made and the appeal is complete and correct in all respects. For making the pre deposit, amount in electronic credit ledger may be used for all GST payments.