Chapter 21: Appeals and Revision

The GST framework provides a multi-tier appellate structure to ensure fair adjudication and remedy against departmental orders. Appeals can be filed at various levels depending on the nature of the dispute and authority involved.

Statutory Basis:

Sections 107 to 121 of the CGST Act, 2017.

Rules 108 to 116 of the CGST Rules, 2017.

Hierarchy of Authorities under GST:

The Goods and Services Tax Appellate Tribunal (GSTAT) serves as the second appellate forum under GST, designed to bring uniformity and independence to tax adjudication across India.

Statutory Reference:

Sections 109–114 of the CGST Act (as amended by the Finance Act, 2023).

Structure of the GSTAT:

President: Must be a former Supreme Court Judge or Chief Justice of a High Court. Members: Include serving or retired officers and experts with tax or legal experience.

Jurisdiction:

Hears appeals against orders passed by First Appellate Authority (FAA) or Revisional Authority under Section 108.

May confirm, modify, or annul the decision.

Has powers of civil court for summoning, examining evidence, etc.

Note: As per the Finance Act, 2023 and Notification No. 13/2025–CT dated 9 April 2025, the GSTAT is now operational with benches being set up across States from 1 October 2025.

(a) Appeal to the First Appellate Authority (FAA)

Legal Reference: Section 107 & Rule 108.

Who Can File:

Any person aggrieved by an adjudicating authority’s order (other than orders of the Tribunal or High Court).

Department can also file appeal through the Commissioner.

Timeline:

Form Used:

Form GST APL-01 (for taxpayers)

Form GST APL-02 (for departmental review orders)

Procedure: 1️⃣ File appeal electronically with supporting documents. 2️⃣ Make pre-deposit (explained later). 3️⃣ Personal hearing opportunity given before decision. 4️⃣ Order to be passed within one year of filing appeal (as far as possible).

(b) Appeal to the GST Appellate Tribunal (GSTAT)

Form Used: GST APL-05 Timeline: Within 3 months from date of order by the FAA (extendable by 3 months).

If the appellant fails to appear, the Tribunal may decide ex parte, but the order can be recalled if sufficient cause shown.

Powers of Tribunal:

Admit additional evidence.

Rectify any apparent mistake within 3 months of order (Section 113).

Summon and enforce attendance like a civil court.

(c) Appeal to High Court & Supreme Court

High Court (Sec. 117): For questions involving substantial questions of law. Must be filed within 180 days of Tribunal’s order.

Supreme Court (Sec. 118): Against judgments of the High Court or directly from the National Bench of GSTAT in cases involving inter-State disputes.

A mandatory pre-deposit is required before an appeal is admitted, ensuring serious and bona fide litigation.

Pre-deposit under Section 107 (First Appeal):

Pre-deposit under Section 112 (Tribunal Appeal):

Note:

Pre-deposit is non-refundable unless the appeal is allowed.

Payment to be made through electronic cash ledger only.

Filing of appeal automatically stays recovery of the remaining amount (Sec. 107(7)).

In certain cases, the Revisional Authority (usually the Commissioner) may revise an order passed by a subordinate officer.

Conditions for Revision:

If the order is erroneous, prejudicial to revenue, or illegal.

Revision cannot be done:

After expiry of 3 years from the date of order, or

If order already under appeal.

Procedure:

Commissioner examines records.

Issues notice to taxpayer with opportunity of hearing.

May enhance, modify, or annul the order.

Example: If a proper officer erroneously allows excess ITC refund, the Commissioner can revise the order to correct it under Section 108.

Level	Authority	Relevant Section	Purpose
1️⃣	First Appellate Authority (FAA)	Sec. 107	Appeals against orders of adjudicating authority
2️⃣	Appellate Tribunal (GSTAT)	Sec. 109–114	Appeals against orders of FAA or Revisional Authority
3️⃣	High Court	Sec. 117	Appeals on substantial questions of law
4️⃣	Supreme Court	Sec. 118	Appeals against High Court orders on GST matters

Level	Composition
Principal Bench (New Delhi)	President (Judicial Member) + Technical Members (Centre & State)
State Benches	Judicial + Technical Members (Centre & State)
Additional Benches (if notified)	Based on workload and geographical need

Appellant Type	Time Limit	Extension Permitted
Taxpayer (Assessee)	3 months from date of order	1 month
Department	6 months from date of order	1 month

Component	Amount to be Deposited
Admitted tax liability	100% of admitted amount
Disputed tax liability	10% of disputed tax (maximum ₹25 crore)

Component	Amount to be Deposited
Additional pre-deposit	20% of remaining disputed tax amount
Total pre-deposit till Tribunal stage	30% (10% + 20%)

Stage	Authority	Time Limit	Pre-deposit Requirement	Form
1️⃣ First Appeal	First Appellate Authority	3 months (extendable by 1 month)	10% of disputed tax	GST APL-01
2️⃣ Second Appeal	GST Appellate Tribunal	3 months (extendable by 3 months)	20% of remaining disputed tax	GST APL-05
3️⃣ Third Appeal	High Court	180 days	None (as per Court)	As per HC Rules
4️⃣ Final Appeal	Supreme Court	90 days	None (as per SC Rules)	As per SC Rules