Appeal at GST Appellate Tribunal take the dispute to the second appellate forum with full strategy.
Specialist appeal services before the GST Appellate Tribunal (GSTAT) under Section 112 of the CGST Act — covering APL-05 filing, pre-deposit computation, statement of facts, grounds of appeal, and tribunal representation against APL-04 first appellate orders.
The GST Appellate Tribunal (GSTAT) is the second appellate authority under the CGST Act, constituted under Section 109, with a Principal Bench at Delhi and State Benches across India. Any person aggrieved by the order of the first Appellate Authority in APL-04 may file an appeal before GSTAT in Form APL-05 within 3 months of communication of the order, subject to the pre-deposit requirement under Section 112(8).
Our GSTAT appeal services cover Form APL-05 filing, additional pre-deposit of 10% (subject to maximum cap as notified) over and above the Section 107 pre-deposit, statement of facts and grounds of appeal drafting, case law compilation, paper book preparation, condonation of delay applications, cross-objections in APL-06, and stay petitions during pendency.
NDS Advisors provides Chartered Accountant-led GSTAT representation — second appeal strategy, paper book and synopsis preparation, oral arguments before the technical and judicial members, departmental cross-appeal handling, and continuity into High Court writ jurisdiction where pure questions of law arise — ensuring every legal avenue against an adverse GST order is fully utilised.
Our GSTAT Appeal Services
APL-05 Filing
Second appeal filing in Form APL-05 before GSTAT within 3 months.
Pre-Deposit Computation
Additional 10% pre-deposit under Section 112(8) with notified cap.
Grounds of Appeal
Comprehensive grounds with judicial precedents and tribunal rulings.
Paper Book Prep
Paper book, synopsis, and case law compilation for tribunal bench.
Stay Petitions
Stay applications during pendency of GSTAT appeal under Section 112(9).
Cross-Objections
APL-06 cross-objection filing against departmental appeals.
Tribunal Representation
Oral arguments before technical and judicial members of GSTAT.
High Court Continuity
Section 117 reference or writ jurisdiction on questions of law.
Our Approach
APL-04 Review
First appellate order analysed for GSTAT grounds.
Pre-Deposit
Additional 10% pre-deposit computed and deposited.
APL-05 Filing
Second appeal filed with statement of facts and grounds.
Paper Book
Paper book and synopsis prepared and filed for tribunal.
Hearing & Order
Oral arguments before bench and order continuity to High Court.
Why It Matters
Frequently Asked Questions
GSTAT is the Goods and Services Tax Appellate Tribunal constituted under Section 109 of the CGST Act, with a Principal Bench at Delhi and State Benches across India.
A GSTAT appeal can be filed against any order of the first Appellate Authority issued in Form APL-04 or against orders of the Revisional Authority under Section 108.
Appeal before GSTAT must be filed in Form APL-05 within 3 months of communication of the order, with possible condonation of delay up to 3 months further.
Pre-deposit is an additional 10% of remaining disputed tax under Section 112(8), over and above the 10% pre-deposit already paid under Section 107(6), subject to notified cap.
APL-05 is the prescribed form for filing second appeal before the GST Appellate Tribunal against orders of the first Appellate Authority under Section 112.
Lost the First GST Appeal?
From APL-05 filing and pre-deposit computation to paper book preparation and tribunal representation — get specialist GSTAT appeal support by ICAI-registered Chartered Accountants.
Talk to a GSTAT Specialist or call +91 9819 000 511