TaxTMI 
TaxTMI 
TaxTMI 
1. It is a call to all tax professionals as well as taxpayers to file the appeals before GSTAT as soon as possible without waiting for 30/06/2026 as the number of appeals being filed is not up to the required level. Once the appeal is filed in time, we still have time to add value addition by way of submissions as and when the case is heard before the GSTAT.
2. An important decision was taken by the Division Bench of the Orissa High Court on 12/03/2026 as reported in Girija Shankar Sendh Versus The Commissioner of Commercial Taxes and Goods and Services Tax, Odisha and others. - 2026 (3) TMI 730 - ORISSA HIGH COURT. The division bench has in the operational portion of the order in para 5 has suggested the petitioner to approach GSTAT as below:
3. '5. Since the forum has already been provided in the statute, which is now made functional and the period for filing the appeal has been extended in a fragmented manner, it would not be proper for the Writ Court to keep such writ petitions pending as the dispute raised by the petitioner in the instant writ petition can be adjudicated by the said forum and, therefore, the writ petition is disposed of with the following directions: a) The petitioner is directed to deposit the amount if not already deposited, as required under sub-section (8) of Section 112 of the GST Act before the GSTAT to file the appeal within the period specified in the timeline mentioned above. b) The petitioner, as undertaken, shall file appeal as per the timeline given in the 'User Advisor for the GSTAT e-Filing Portal'. c). In the event the appeal is filed and the same is found to be in order as per the requirement of Section 112 of the GST Act read with relevant Rules framed thereunder, the same shall be entertained by the GSTAT'.
4. The above order by the Orissa High Court is not the first of its kind and several other courts have also already taken similar stand in the recent past. Hence instead of spending time, efforts as well as money in preferring writs before the jurisdictional high court, now it makes sense to prefer the appeal before GSTAT as soon as possible and in no case later than 30/06/2026.
5. There are several advantages in moving to GSTAT based on our experience gained from CESTAT. As the tribunal deals exclusively on matters relating to goods and service tax and several benches across have started functioning, we can expect unbiased orders based on facts as well as legal position from the GSTAT in the days to come. One such order has already came on 11/02/2026 against appeal filed on 31/10/2025 in the matter of Sterling and Wilson private limited wherein matter was remanded to proper officer after careful examination of the case.
6. Though the GSTAT is operational and taxpayer is in a position to e file the appeal in the GSTAT portal, there is no change in the mindset of GST officials across India who still continue to pass orders without complete examination of the cases, apply 74 uniformly without any justification for invoking 74 in gross violation of their own instruction dated 13/12/2023 etc. Once all the benches become fully operational and start passing orders, things shall definitely improve, as orders passed even after GSTAT order on identical matter in violation of such GSTAT order on a later date by the GST officer may be viewed seriously by GSTAT in future.
7. It is once again reiterated that all high value cases of order in original passed during the year 2025 may be reviewed immediately for deciding the merits to prefer appeal under section 107. There need not be any concern on limitation as we may file condonation of delay applications along with appeal with proper justifications quoting the recent developments post September 2025 on GSTAT. Even if the appeal is rejected by the first appellate authority on limitation itself, still appeal could be filed before GSTAT against that order.
8. This is the best time to take stock of all orders passed by the first appellate authority under section 107 and to prefer appeal before GSTAT in all meritorious cases despite the fact that the taxpayer has initially paid all applicable dues, as there was no clarity on GSTAT becoming functional at that time.
9. Each and every day is most important for all GST Professionals as all the required appeals before GSTAT is required to be filed latest by 30/06/2026 for all orders of first appellate authority passed up to 31/03/2026. Time is precious as condonation of delay may not be entertained as we had a long window for preferring appeal before GSTAT.
10. The success rate for the taxpayer before GSTAT is much higher and the tribunal which is headed by former chief justice of High Court or former justice of Supreme Court itself shows the required quality of orders bound to be passed by GSTAT. The Tribunal has already proved the approach vide their first order on Section 73 and 74 dated 11/02/2026.
11. There had already been inordinate delay in setting up the Tribunal and seriousness on setting up the Tribunal become reality only on the intervention of the Supreme Court in the matter of Team Computers private limited when it was questioned by the Supreme Court as to why the GSTAT was not functional. The final verdict in the above case SLP(C) No. 029276 - / 2024 Registered on 05-12-2024 is yet to come.
12. It is concluded by stating that GSTAT is the only forum where we can expect unbiased orders as the judicial members are not concerned on GST collections ( as is the case with adjudicating officer as well as first appellate authority) and the technical members are no more reporting to CBIC.