Time limit for filing appeal to GST Appellate Tribunal under section 112 of the CGST Act

[Lalitha Krishnamurthy]

Has the President of the GST Tribunal entered office and the time limit of 3 months for filing appeal under section 112 of the CGST commenced? If so, when? If not, would a notification be issued as and when he/she enters office? 

Thank you for your responses.

[Sadanand Bulbule]

Retired justice Sri. Sanjay Kumar Mishra has been working as the President of the GSTAT principal bench at New Delhi since 06/05/2024. However full functionality requires notification under Section 109 of the Act as regards to the appointment of technical and judicial members at the State benches as well.

You may avail the opportunity of further depositing 10% of the disputed tax or exclusive penalty demand [without tax]i under Section 112[8] in addition to the amount already pre-deposited under Section 107[6] as clarified under CBIC Circular No. 224/18/2024 dated 01/07/2024 to have the benefit of stay from recovery of the remaining amount with an undertaking /declaration before the jurisdictional officer as prescribed therein.

Refer Order No. 9/2019 dated 03/12/2019 for more details.

[Ganeshan Kalyani]

GSTAT is yet to be functional to take up the cases for hearing. In my view a notification would be issued to give effect to its function.

[Lalitha Krishnamurthy]

Thank you Sh.Bulbule ji and Sh.Kalyani ji for your clarifications.

AI Summary

Appeal time limit under section 112 may not commence until GSTAT is formally notified; pre-deposit requirement applies. Whether the three-month filing period under section 112 began depends on GSTAT's functional commencement. The President has been working since 06/05/2024 but full operation requires notification of members under section 109, so the tribunal may not yet be equipped to hear cases. Taxpayers can preserve stay from recovery by making the further statutory pre-deposit in addition to amounts already deposited and submitting the prescribed undertaking, as clarified in CBIC guidance and administrative orders.