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CGST Act · Chapter XVIII

Appeals and Revision

Navigate first appeal, revision, GSTAT, High Court and Supreme Court with limitation and pre-deposit controls.

Sections 107–12115 section repository pages in rangeLaw cut-off: 26 Jul 2026double-check controls active

Legal-source rule: this chapter map explains and connects the law. The individual section page, operative Rules/notifications and official source determine the final legal position. Enacted but uncommenced changes are not treated as current law.

Chapter in 2 Minutes Section map Questions Connected law Practical application Official sources

Chapter in 2 Minutes

Start from the order, service date and correct appellate forum.
GSTAT procedure, defects, pre-deposit and evidence should be planned before filing.
High Court and Supreme Court routes depend on the statutory question and order involved.

Finin2min view: do not jump from a chapter headline to a tax conclusion. First identify the exact section, period, transaction facts, subordinate instrument and any State or judicial overlay.

Section-by-section map

Open the provision page for statutory text, amendment/status treatment and connected material. Historical/omitted provisions remain available only for the period in which they matter.

Section 107Appeals to Appellate AuthorityOpen section Section 108Powers of Revisional AuthorityOpen section Section 109Constitution of Appellate Tribunal and Benches thereofOpen section Section 110President and Members of Appellate Tribunal, theirOpen section Section 111Procedure before Appellate TribunalOpen section Section 112Appeals to Appellate TribunalOpen section Section 113Orders of Appellate TribunalOpen section Section 114Financial and administrative powers of PresidentOpen section Section 115Interest on refund of amount paid for admission of appealOpen section Section 116Appearance by authorised representativeOpen section Section 117Appeal to High CourtOpen section Section 118Appeal to Supreme CourtOpen section Section 119Sums due to be paid notwithstanding appeal, etcOpen section Section 120Appeal not to be filed in certain casesOpen section Section 121Non-appealable decisions and ordersOpen section

Questions this chapter should answer

How do I appeal a GST order?
What pre-deposit applies?
When can I approach GSTAT?
When does a GST dispute reach the High Court or Supreme Court?

These questions are written as practical reader prompts rather than keyword lists.

Connected GST resources

GSTAT Procedure and Filing Hub

Open the connected Finin2min repository or practical guide.

High Court GST Issue Citator

Open the connected Finin2min repository or practical guide.

Supreme Court GST Citator

Open the connected Finin2min repository or practical guide.

GSTAT Appeal Readiness: Building the File Before Litigation | Finin2min CFO Playbook

Open the connected Finin2min repository or practical guide.

How to File a GST Appeal Before the Appellate Authority: Form APL-01 Step by Step

Open the connected Finin2min repository or practical guide.

Practical application

Case 1 — start from facts, not the portal

A business has a real transaction or compliance issue. Identify the relevant section in this chapter, then trace the Rule, form/return, notification/circular and evidence before taking the operational step.

Case 2 — date changes the answer

If the transaction, notice or return belongs to an earlier period, confirm whether an amendment, omission, rate change or procedural transition changes the governing position.

Primary sources and currentness

India Code — CGST Act, 2017
Act, current section list and Schedules.CBIC Tax Information Portal
Current tax-information repository and instrument trail.GST Council
Council material, FAQs and official updates where relevant.

Last architecture review: 26 July 2026. Page-level currentness still follows the status/effective-date controls on the underlying provision and instrument.

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