AI Drafter 
TaxTMI 
TaxTMI 
On 13/12/2024, the Supreme Court of India in the case of Team Computers Private Limited Versus Union of India & Ors. - 2024 (12) TMI 875 - SC Order made very strong observations as '6. We would like to first know at the earliest why the Goods and Services Tax Appellate Tribunal has not been made functional till this date'. This order really helped the country to expedite all required formalities to bring GSTAT in place. The 56th GST Council during September 2025 made several announcements on this account.
Things have geared up and are really working well. As I start writing this article in the morning hours on 12/06/2026, more than 15,000 e appeals have been filed successfully in the GSTAT portal. However, this number is too low as the number of second appeals due for filing before GSTAT before 30/06/2026 as per the current deadline date is not in thousands but in lakhs. Only two things can save the efficacious appeal remedy on second appeal as of now. 1) Considering the fact that hardly around 15,000 appeals could have been filed during last 150 days which shows that the GSTAT portal is capable of handling more than 100 appeals per day, is the real capacity of GSTAT portal is capable of accepting more than 1000 appeals per day? We have hardly 18 days to meet this deadline in respect of orders of first appellate authorities all over India dated from 01/07/2017 till 31/03/2026 which in my estimate is a minimum of two lakhs. Only the next 18 days may prove the real situation. The encouraging portion is that more than 3,000 e appeals have been filed during the last 12 days. However, even in case around 1500 e appeals per day is filed during the next 18 days, still total e appeals as on 30/06/2026 may settle around 50,000 only. 2) Considering the gravity of the current situation as above, in case the due date of filing second appeal for cases ended up to 30/06/2026 (NOT 31/03/2026) at least up to 31/12/2026 by the GST Council, then justification for such a huge set up of GSTAT is proved.
The GSTAT has not less than One Principal Bench and 31 State Benches with not less than 49 Judicial members and 34 technical members as on date. In case the total number of appeals being filed before GSTAT by 30/06/2026 happens to be only around 50,000 it may be concluded that we have only effectively around 7,000 cases due for GSTAT appeal filing per annum. If that is the case, hardly around 300 cases shall reach the GSTAT benches per annum per bench for which such a large set up may be in excess. This is a hard fact and immediate action is required either to ensure that the internet speed as well as system capacity of GSTAT portal is capable of accepting a minimum of 3000 appeals per 24 hours or else the due date currently kept as 30/06/2026 under sub-section 1 of Section 112 of CGST Act must be extended appropriately in line with the above submissions.
Yesterday a message came in social media which reads as 'June 2026 remains the last date of filing eligible backlog of appeals before the GSTAT. The GSTAT does not have any jurisdiction to extend the last date of filing #limitation. It is therefore urged that all Tax Payers/ Tax Officials - Appellant should file their second Appeal under Section 112 of the CGST Act before 30/06/2026 to avoid last minute rush'. This is very true because even the Central Government have no powers under Section 112 of the CGST act, 2017 to extend the deadline unless the same is duly recommended by the GST Council. However, despite several burning issues which require to be resolved by the GST Council, there is no official news in the media on the probable date for the 57th GST Council meeting as on date.
The Honourable President of the GSTAT has been urging all concerned to expedite the filing of second appeal in time through various modes of communication but the actual filing till this moment is not encouraging to justify the required number of appeals being required to be filed well with in the deadline date on 30/06/2026.
The GSTAT may closely monitor the situation to ensure that the portal works 24X7 during next 18 days with no system glitches. The speed of accepting the e appeals may also be increased in line with the actual requirements of today. In the meantime, it is appealed to all concerned that the end date presently kept as 30/06/2026 for cases up to 31/03/2026 may be extended as 31/12/2026 for cases up to 30/06/2026 to ensure that the Second appeal is really efficacious as well as effective one.