TaxTMI 
TaxTMI 
Amongst all the available 174 sections in the CGST Act, the one most sought after section under CGST Act, 2017 as on today is Section 112. While Chapter XVIII is on appeals and revision comprising of sections 107 to 121, as the deadline for old cases ends on 30/06/2026 for filing the second appeal before the GSTAT is nearing, let us focus this article on the Section 112.
Sub section 1): This section provides the last date for preferring appeal before GSTAT for all cases where order under section 107 or 108 (being first appeal and revision orders as the case may be) was passed up to 31/03/2026 is 30/06/2026 and for other cases within three months from the date of receipt of the order sought to be appealed.
Sub Section 2): The GSTAT has the discretion to reject any appeal where the disputed amount on GST/ITC/Interest/Penalty does not exceed fifty thousand rupees. However, in case these demands of less than 50,000 is raised again and again on same ground, the taxpayer may convince the Tribunal to accept the appeal despite being low value. Once such appeal is passed in favor of the taxpayer, future demands may not be raised as the order on the taxpayer by the GSTAT is binding on all lower authorities.
Sub section 3): The jurisdictional commissioners may review all orders passed under section 107 and 108 and may instruct his subordinate officer to prefer the appeal before GSTAT within six months from the date of such order in case he finds that there is such need.
Sub section 4): In cases where the appeal is filed under sub section 3 as above, the same shall be treated in the same manner as the appeal is filed under sub section 1.
Sub section 5): Irrespective of the fact as to whether the appeal before the GSTAT is preferred by the taxpayer or department, the respondent shall get the intimation of such appeal and shall have time limit of forty-five days of receipt of notice to file the memorandum of cross objections before the GSTAT.
Sub Section 6) : The most important sub section which is highly relevant as on today is this sub section 6. This section grants power to the GSTAT to condone the delay up to three months in cases of sub section 1 and 2 and further forty-five days in case of memorandum of cross objections, if the tribunal is satisfied that there was sufficient cause for not presenting it within that period.
At the time when this article is being concluded on 15/06//2026 at 15:30 hours, only less than 17,000 e appeals have been filed all over India during last six months depicting a monthly average of around 3000 e appeals whereas the e appeals filed during last 15 days which stands around 4500 demonstrates the fact that we are nowhere near the requirements in terms of appeals to be filed before GSTAT before 30/06/2026. Hence, it is appealed to the Honorable President GSTAT to be lenient in condonation of delay for all appeals being filed pertaining to OIA dated up to 31/03/2026.
Sub section 7) : Requires to file the appeal in the prescribed APL 05 after payment of applicable fees which stands at a minimum of 5,000 and maximum of 25,000 calculated as 1000 per lakhs or part thereof of the disputed amount.
Sub section 8) : Requires payment of 100% of undisputed GST and a further 20 % of disputed GST. The 20% includes pre deposit made earlier during first appeal hence it is 10 + 10 =20 only as on date. However, prior to 01/11/2024, the pre deposit was 20+10=30.
Sub section 9) : This is perhaps one of the most beneficial sub sections to the taxpayer which stipulate that once the required pre deposit is made in compliance of sub section 8, the balance amount is deemed to be stayed till the disposal of appeal. Hence there is no separate efforts required to get the stay and the field formation must understand this sub section so as to avoid any wrong bank attachments which results in writ before high courts.
Sub section 10) : This section is on payment of applicable fees for appeal for rectification of error or for any other purpose or for restoration of an appeal or an application.
Conclusion: It is gathered from media that the next GST Council meeting is under active consideration and may take place during August 2026. Hence, the possibility of deadline date 30/06/2026 being extended is completely ruled out. This gives all concerned a strong message that any appeal that is due for filing before the GSTAT for OIA dated up to 31/03/2026 must be filed at once without waiting for the deadline. However, those who fail to file the appeal before 31/03/2026 must make their case strong based on sub section 6 of Section 112 by furnishing the factors which prevented the filing of the GSTAT appeal in time. The GSTAT, if convinced that the applicant was prevented by sufficient cause in filing the appeal in time, may condone the delay only up to 30/06/2026. In case the appeal is further delayed beyond the condonable delay of three months, the GSTAT may not entertain the appeal and writ before high court is a possible remedy, provide the case is strong.