TaxTMI 
TaxTMI 
Several developments took place during last 10 months to ensure that the appeals are filed before GSTAT wherever they are required to be filed. As the formal announcement on the last date for filing GSTAT appeals for legacy cases was made only during September 2025, things have started moving since then. The developments during last 10 months are summarized below.
Date | Development |
03/09/2025 | GST Council in their 56th meeting announced operationalization of GSTAT. |
17/09/2025 | Government of India fixed last date as 30/06/2026 for first appeal orders passed till 31/03/2026. |
14/05/2026 | GSTAT relaxed procedural requirements during initial periods. |
30/06/2026 | Extension granted to file GSTAT appeals till 31/07/2026 for OIA passed up to 30/04/2026. |
10/07/2026 | Principal bench of GSTAT announced token system which facilitates initial filing by 31/07/2026 and final within 60 days from token date |
31/07/2026 | All doors are not closed as condonation is still possible. |
31/08/2026 | May make the final attempt to file GSTAT appeal belatedly with condonation of delay application with proper justifications. |
By the time when this article is published, around 75,000 appeals only are possiblebefore GSTAT as per current tends. No data is available in public domain on number of tokens generated in GSTAT portal so far. The act provides for condonation of delay with proper justifications and those who could not either file the GSTAT appeal or even could not generate the token till mid-night on 31/07/2026 may not give up the process. The industry estimates that there are around 2,00,000 appeals already due and another 2,00,000 appeals are in first appeal level.
Section 112 (6) allows the GSTAT to condone the delay up to three months for filing the second appeal if it is satisfied that there was sufficient cause for not presenting it within permissible limits under section 112 (1). The month August is very crucial for all legacy cases where OIA was passed up to 31/05/2026 may try filing appeal in August 2026. The condonation of delay application must accompany the appeal wherever the time line as per section 112 (1) is lapsed even by a single day. The importance of reiterating this point is only to suggest all concerned that GATAT may condone the delay in August 2026 as this is the first time the GSTAT is going to deal condonation of delay cases.
Consequences of not filing the second appeal: In case the taxpayer is aggrieved by the OIA and could not file the second appeal within stipulated time, or filed with condonation of delay but GSTAT rejects the appeal on limitation ground, the OIA becomes final. Irrespective of the availability of the pre-deposits, the balance disputed tax becomes payable when the OIA becomes final. In case disputed amount is significant and taxpayer was prevented by sufficient cause to prefer the appeal in- time, a writ may be filed with the jurisdictional high court by clearly bringing in the facts.
As filing the appeal before GSTAT may be the first time experience for many and who missed the deadline date set as 31/07/2026 may ensure that the appeals before GSTAT in deserving cases are filed latest by 31/08/2026 so as to get the desired relief from the GSTAT. In a like way, those who got the token generated during 10/07/2026 till 31/07/2026 may also file the appeal as early as possible and in all cases not later than 31/08/2026 so as to ensure that the appeal is admitted for hearing.
The concept of condonation as contained in section 107 as well as 112 are very dicey due to the. Varying interpretations in various high courts. One view is that the limitation act is not applicable to GST Law as there is no mention on that in the GST law. The correct position seems to be the other one as the time lines set in 107 as well as 112 are not made overriding ones by stating, notwithstanding anything contained in the limitation act, it may be concluded that first appellate authority as well as GSTAT may have issues in extending the condonation period beyond the prescribed ones but the writ courts as well as Supreme Court may allow condonation beyond the limits set in 107 as well as 112 as the specific mention that limitation act shall not apply to GST is missing in GST law.
In many circumstances, writs court have condoned delays wherever there was sufficient cause for such delay. But one may act as if there is no concept of condonation of delay in the first place and wherever for factors beyond one's control, there is some delay which is less than three months as applicable to 107 or 112, the condonation application must clearly bring out the reasons and so far as High Courts are concerned, there is no guarantee that the delay may be condoned due to divided views on this.
As we are in the first week of august now, let us focus fully on Income Tax Return filing as well as GSTAT appeal filing during the next three months so as to ensure that tax returns as well as tax appeals are filed and accepted as well. It is hoped that tax professionals as well as taxpayers file the maximum number of GSTAT appeals during august 2026.