TaxTMI 
TaxTMI 
Related Notifications :
S.O. 4220(E) - Central GST (CGST)
S.O. 3502 (E) - F. No. A-50/7/2025-GSTAT-DOR - Central GST (CGST)
It was on 17/09/2025 when the notification keeping 30/06/2026 as the last date for filing the necessary appeals before GSTAT for orders passed on and up to 31/03/2026 was issued. However, as on 31/05/2026, the appeals filed in GSTAT portal stood only around 12,000. It is only since 01/06/2026 that there was an increase in filing the required appeals and as on 29/06/2026 when the count was around 43,000 for total appeals and 31,000 for appeals filed during June 2026, the statistics in GSTAT portal disappeared. Be that as it may, when it took six months to file first 12,000 appeals and one month to file next 31,000 appeals, one is not sure how long it would really need to file the next 3,00,000 appeals as the general expectation is that there are around 4,00,000 appeals due for filing before GSTAT for the period up to 31/03/2026.
While the Government took so much efforts to get the consent of the GST Council for a second extension, the time limit that was additionally granted is only 31 days. Unless the portal accepts a minimum of 5000 appeals per day, justice is not done to the affected taxpayer. It was well within the powers of the Government to set up GSTAT as early as 2020 itself, but the Government instead of deciding on their own on the number of technical as well as judicial members, waited for the issues to settle on own and only in September 2023, the notification was issued. It took two years to make it partly operational. It is expected that the benches shall be commencing regular hearing soon, so some of the benches are on temporary locations as the premises of the benches are not fully ready even today. In Chennai, the GSTAT is operating in the premises of Customs House, Rajaji Saalai and it appears that many more benches are also presently functioning at GST Bhawan of the respective cities.
As with great difficulties, the second extension took place by extending the deadline by 31 days only, it is completely ruled out to expect a third extension. In case more than 1,50,000 new appeals are filed in GSTAT portal during July 2026, we may have a sigh of relief that the hurdles have been overcome. But whether the portal is designed to accept 5000 appeals in 24 hours is still a question the answer for which may be available by next week.
Let us stop here for a moment on the past happenings. GST law in India enters the 10th year on 01/07/2026 and the GSTAT is commencing the hearings all over India with e filed appeals of around 50,000. Now no more relief on deadlines is possible from Government as well as GST Council who have powers. GSTAT already has powers for condonation of delay up to three months, beyond which GSTAT may not entertain the condonation of delay applications. It is the final call for all tax professionals to realize that 31/07/2026 is the last date for all orders communicated up to 30/04/2026 and 31/10/2026 is the last date up to which GSTAT may as per the discretion of the bench, subject to proving sufficient cause which prevented from timely filing may allow the appeals with condonation of delay. The simplest solution to ensure that the appeals are not rejected is to file all applicable appeals prior to 31/07/2026. Here again, unless the taxpayer/ tax professionals plan to file on or before 15/07/2026, there is each and every possibility of missing the deadline as there are several reasons for that to happen. The next 30 days are golden period for GST professionals as not only identified cases but also all deserving cases where first appeal order was communicated up to 30/04/2026 may be reviewed and in all deserving cases appeal may be preferred as this is the last bus which one should not afford to miss.
Had the time extension as announced on 30/06/2026 extending the deadline to 31/07/2026 been not issued, it would have really been a disaster and the taxpayers as well as tax professionals thank the entire team which made this extension possible. Though ideally the deadline originally sought during last three months by the affected people/ associations was to make the deadline as 31/12/2026 for all orders received on and up to 30/06/2026, it is a much better stand to extend partially by one month instead of total rejection. It is now the turn of the GST officials who pass adjudication orders as well as first appeal orders to pass only reasoned orders as the taxpayer is bound to file appeal in GSTAT wherever desired relief is not granted at first appellate authority level.
It is once again reiterated that GSTAT is a highly specialized fora which is going to handle only disputes arising out of GST Law and as more than 30 benches are starting hearing shortly, more and more qualitative orders are expected from field formations in the days to come based on the binding nature of GSTAT orders.