An order of the Appellate Authority under Section 107 can be challenged before the GST Appellate Tribunal under Section 112. Appeals are filed in Form APL-05 before the State Bench having jurisdiction.
GST, Chhattisgarh
Overview
With the Tribunal now functional, many pending disputes can finally be argued on merits before an independent forum. Preparation of the record and grounds is critical.
When this applies
- Appellate Authority confirmed the demand
- Department appeal against relief granted
Time limit
Within three months from the date the order is communicated, or the date notified by the Government, whichever is later (Section 112(1)). A delay of up to three more months can be condoned for sufficient cause (Section 112(6)). For older orders, a one-time date was notified: orders communicated before 1 May 2026 could be appealed up to 31 July 2026 (notification dated 30 June 2026, which replaced the earlier cut-off of 30 June 2026 for orders communicated before 1 April 2026). Later orders follow the normal three months.
Documents needed
- Order-in-appeal and order-in-original
- Grounds and submissions before the first appellate authority
- Paper book and case laws
- Proof of pre-deposit
How we handle it
- Frame grounds of appeal and compute the additional pre-deposit
- File APL-05 with the paper book
- Seek stay of recovery where needed
- Represent before the Bench
Points to note
- An additional pre-deposit of 10% of the remaining disputed tax applies, up to ₹20 crore each under CGST and SGST (Section 112(8), as amended). For an order demanding only penalty, it is a further 10% of the penalty
- Cross-objections can be filed against department appeals
What usually comes next
- Stay of GST RecoveryStay of recovery
- First Appeal u/s 107The first appeal stage
- Tax Notices and Appeals in ChhattisgarhGST offices and tribunal for Chhattisgarh
- Time-Limit CalculatorCheck the time limit for your case
Frequently asked questions
Can a CA appear before GSTAT?
Yes. A Chartered Accountant can appear as an authorised representative under Section 116 of the CGST Act.
Official sources
- GST portalgst.gov.inView notices, file replies and first appeals
- GSTAT e-filing portalefiling.gstat.gov.inSecond appeals before the GST Appellate Tribunal
- CBIC – GSTcbic-gst.gov.inCGST Act, rules, notifications and circulars
Received a notice or an order?
Call us to talk it through. Keep the notice and its response date handy.