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All the orders passed by first appellate authority are appealable before GSTAT
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....ll the orders passed by first appellate authority are appealable before GSTAT<br>By: - K Balasubramanian<br>Goods and Services Tax - GST<br>Dated:- 26-9-2025<br>This is part 2 of let us take full advantage of the brand new GSTAT published recently. Irrespective of the fact as to whether the GST was earlier paid under protest or not, whether information to GST officials was furnished that th....
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....e taxpayer intends to go on appeal etc. as per the order passed by the President, GSTAT on 24/09/2025, all orders passed under section 107 by first appellate authority and under section 108 by the revisional authority are appealable before GSTAT. As it is expected that a huge number of appeals are likely to be filed before the GSTAT during 24/09/2025 till 30/06/2026, the President, GSTAT ha....
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....s prescribed few suggestions to taxpayers and tax professionals to start filing appeal online in the GSTAT immediately without waiting for the deadline date of 30/06/2026 to facilitate the system to accept all the appeals. Though technically all orders of the first appellate authority passed till 31/03/2026 are appealable before GSTAT till 30/06/2026, it is requested that the followin....
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....g time frame may be strictly adhered to avoid the burden on the portal of the GSTAT. S.No Date of order under 107 or 108 Best time to file the appeal in GSTAT 1 Up to 31/01/2022 Up to 31/10/2025 2 From 01/02/2022 till 28/02/2023 November 2025 3 From 01/03/2023 till 31/01/2024 December 2025 4 From 01/02/2024 till 31/05/2024 January 2026 5 From 01/06/2024 till 31/03/2026 From Febru....
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....ary 2026 till 30/06/2026 Considering the fact that GSTN has informed GSTAT on the huge number of orders passed under section 107 and 108, let all tax professionals strictly adhere to the above prescribed time lines to avoid any system glitches. It is suggested that the exercise of identifying the cases which are fit for appeal before GSTAT may be done immediately and so far as date of filing of ....
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....the appeal before GSTAT is concerned, let us extend full co-operation to GSTAT in adhering the above guidelines. Let us keep a target of 90% to file appeals as per above time frame so that wherever we are not in a position to file appeal in GSTAT as per above guideline for factors beyond our control, we may file such appeals before the final deadline date which is 30/06/2026. The crucial portion....
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.... of the order dated 24/09/2025 are furnished below. "Information received by the GSTAT, Principal Bench, from the GSTN, regarding appeals fled before the first appellate authorities under section 107 of the Act, suggests that a huge number of such appeals have been filed before the said authorities and disposed off by them. All such orders passed by the 1* Appellate Authorities and decisions of t....
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....he Revisional Authorities passed under Section 108 of the Act, are appealabie before the GSTAT." "Accordingly, in view of the large number of appeals likely to be filed before the GSTAT and in view of the constraints on the system resources, as stated above, and with the objective of removing any difficulty that may be occasioned to potential appellants as well as to the system by simultaneous fi....
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....ling of appeals before the GSTAT, in exercise of the powers conferred by rule 123 of the Rules, the President is pleased to direct that appeals in respect of the category of cases specified in column (2) of the Table appended hereto below shall be filed before the Appellate Tribunal during the period specified in the corresponding column (3) of the said Table". As the operationalization of the GS....
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....TAT has finally become a reality, all taxpayers as well as tax professionals are expected to take full advantage of the current situation by appreciating the concerns raised in the order dated 24/09/2025.<br> Scholarly articles for knowledge sharing by authors, experts, professionals ....