Institution and jurisdiction

GSTAT is the second appellate authority under section 109 for appeals from sections 107 and 108 orders under Central and corresponding State GST laws.

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Bench architecture

Maintain Principal Bench and State Bench jurisdiction, territorial coverage, coram and later constitution orders from official sources.

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Section 112 filing window

The official portal states that the filing deadline has been extended to 31 July 2026; preserve the notification and class of covered orders.

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Token or intention submission

Use the 13 July 2026 official advisory and preserve token-generation evidence where relied upon for filing protection.

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Taxpayer appeal - APL-05

Validate order details, dispute breakup, grounds, annexures, pre-deposit, fee and acknowledgment.

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Department appeal - APL-07

Confirm authorisation, review order, limitation, grounds and electronic filing particulars.

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Cross-objection - APL-06

Track the statutory 45-day clock and current electronic route after service of appeal notice.

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Applications - GSTAT FORM-01

Classify restoration, rectification, stay or other application; map enabling Rule and fee.

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Pre-deposit and court fee

Taxpayer appeal generally requires 20% of disputed tax in addition to first-appeal pre-deposit; fee depends on order category and amount.

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Defect scrutiny and acknowledgement

Track APL-02A provisional/final acknowledgement, defects, curing, certified-copy controls and service.

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Hybrid hearing and evidence bundle

Maintain indexed pleadings, authorities, electronic evidence, service proof and hearing directions.

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Orders and cause lists

The official searchable Orders page showed no public records in the table at the review cut-off; do not invent a merits-order corpus.

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