GSTAT Is Live: How Hyderabad Businesses Can File a GST Appeal Before the Deadline
After years of delay, the GST Appellate Tribunal (GSTAT) has been operationalised – and with it comes a hard, time-bound window to clear a seven-year backlog of appeals. For businesses in Hyderabad sitting on adverse first-appeal orders, a GSTAT appeal is now finally possible, but the transitional deadline is unforgiving. This guide explains who must act, by when, and how.
What GSTAT is and why it matters now
The GST Appellate Tribunal is the second appellate forum under the CGST Act, 2017 – the level above the first appellate authority (Commissioner Appeals). Until it became functional, taxpayers who lost at first appeal had nowhere to go except the High Court by writ. With GSTAT now operational and its procedure notified, that gap is closed: the proper remedy against a first-appeal order is a GSTAT appeal, not a writ.
The critical deadline: 30 June 2026
By notification, appeals against orders communicated before 1 April 2026 must be filed on or before 30 June 2026. This backstop date is designed to clear the backlog that built up while the Tribunal did not exist. If you have an adverse first-appeal order from the last several years and have been waiting for GSTAT, this is the window – and missing it can extinguish your right of appeal.
Normal time limit under Section 112
For orders going forward, the normal limitation is three months from the date the order is communicated to file a GSTAT appeal under Section 112, with a further period condonable on sufficient cause. Do not assume indefinite time – the statutory limits are strict.
Pre-deposit to file a GSTAT appeal
To maintain a GSTAT appeal, the taxpayer must make a pre-deposit of an additional 10% of the disputed tax, over and above the 10% already deposited at the first-appeal stage, subject to the statutory ceiling. Factor this cash outflow into your decision before filing.
How to file – and how to prepare
A GSTAT appeal is filed in Form GST APL-05 along with the impugned order and grounds of appeal. But the form is the easy part. The strength of a GSTAT appeal lies in the grounds – identifying jurisdictional defects, limitation issues, breaches of natural justice, and gaps in the department’s reasoning or evidence. A well-built appeal at this stage can settle a matter that would otherwise drag on for years. You can track your orders on the GST portal.
What Hyderabad businesses should do now
Pull out every adverse first-appeal order, check the communication date, and calendar the 30 June 2026 deadline for the older ones. Then decide, matter by matter, whether a GSTAT appeal is worth the pre-deposit and effort. ComplianceKart prepares and files GSTAT appeals for businesses across Hyderabad – Kondapur, Gachibowli, Kokapet, Manikonda, Kothaguda, Hitech City and Mindspace. See our guide on handling a GST notice and CA services in Hitech City and Gachibowli, or visit ComplianceKart.
Frequently asked questions
What is the deadline to file a backlog GSTAT appeal?
Appeals against orders communicated before 1 April 2026 must be filed on or before 30 June 2026.
What pre-deposit is needed for a GSTAT appeal?
An additional 10% of the disputed tax, over and above the 10% paid at the first-appeal stage, subject to the statutory ceiling.
Can I still file a writ instead of a GSTAT appeal?
Now that the Tribunal is functional, the appropriate remedy against a first-appeal order is a GSTAT appeal; courts increasingly expect taxpayers to use the statutory forum rather than a writ.
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