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GSTAT Critical Timelines: Visual Guide to GST Appellate Tribunal Deadlines

Abhishek Raja Ram at June 24, 2025

📋

Primary Appeals

3 Months

Main Appeal Filing (from order communication)

6 Months

Commissioner's Reference Application

Extensions: +3 months available with sufficient cause for both types

↩️

Response & Pleadings

45 Days

Cross-objections (from appeal notice)

1 Month

Respondent's Reply (from document receipt)

1 Month

Rejoinder (if permitted by bench)

Cross-objections: +45 days extension possible

🚨

Urgent Applications

12:00 PM

Deadline for next-day listing

3:00 PM

Emergency deadline (with permission)

₹5,000

Fee for interlocutory applications

Note: Urgent matters must be complete in all respects for next-day listing

📁

Administrative Actions

7 Days

Defect rectification (extendable to 30 days)

2 Days

Notice for record inspection

Daily

Cause list publication (previous evening)

Inspection Hours: 10:30 AM-12:30 PM, 2:30 PM-4:30 PM

⚖️

Tribunal Internal

1 Year

Case disposal target (advisory)

30 Days

Order pronouncement (mandatory)

3 Months

Rectification applications

Note: Timelines exclude holidays and tribunal closure days

💰

Pre-Deposit Requirements

100%

Full payment of admitted liability

10%

Of disputed amount (max ₹20 crore)

Auto

Recovery stays after compliance

Critical: No appeal without pre-deposit compliance

⏰ Time Calculation Rules

📅 Start Date

Always excluded from calculation. If order communicated on Jan 15, counting starts from Jan 16.

📅 End Date

Always included in calculation. If deadline is April 15, you can file until end of April 15.

🏛️ Tribunal Holidays

If deadline falls on closure day, automatically extends to next working day.

📧 Communication vs Order Date

Limitation runs from communication date, not the date order was passed.

🕐 Working Hours & Schedule

Tribunal Sittings

10:30 AM - 1:30 PM

2:30 PM - 4:30 PM

Registry Office

9:30 AM - 6:00 PM

(All working days)

Record Inspection

10:30 AM - 12:30 PM

2:30 PM - 4:30 PM

Urgent Filing

Before 12:00 noon

(Next day listing)

🚨 Critical Timeline Traps to Avoid

Using order date instead of communication date for calculation
Filing extension applications after original deadline expires
Ignoring tribunal holiday calendar for deadline calculation
Missing cross-objection opportunity within 45-day window
Not maintaining digital certificate validity for e-filing
Submitting defective applications without time for rectification

About the Author

Abhishek Raja Ram

Senior Author

Abhishek Raja Ram - Popularly known as Revolutionary Raja; is FCA, DISA, Certificate Courses on – Valuation, Indirect Taxes , GST etc, M. Com (F&T) Mr. Abhishek Raja “Ram” is a Fellow member of Read more...

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