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Under India’s GST framework, the proper officer or other legally assigned adjudicating authority makes the original decision. If you are entitled to challenge that order, the usual first appeal is to the prescribed Appellate Authority under section 107 of the Central Goods and Services Tax Act (CGST Act). Further routes may include the GST Appellate Tribunal (GSTAT), and—in limited circumstances—the High Court or Supreme Court.
The correct forum and deadline depend on the order, statutory provision, tax period and jurisdiction. This is a general CGST overview; corresponding State/Union Territory GST and integrated tax provisions may also apply.
Adjudication and appeal are different stages
Adjudication is the original determination: the adjudicating authority considers the notice and response, applies the relevant law and issues an order. The particular officer depends on the governing law and administrative assignment. For the statutory definition and appeal framework, see the CGST Act, section 107.
An appeal asks a designated higher forum to review an existing decision. It is not a second name for adjudication, and the appeal is not ordinarily filed back with the officer who made the original order. Section 107(1) provides: “Any person aggrieved by any decision or order passed under this Act … by an adjudicating authority may appeal to such Appellate Authority as may be prescribed…”
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Which authority handles each stage?
| Stage | Authority | What it handles |
|---|---|---|
| Original determination | Proper officer/adjudicating authority | Considers the matter at first instance and issues the decision or order under the relevant GST provision. |
| First appeal | Prescribed Appellate Authority | Reviews an eligible adjudicating authority decision under section 107. The GST Portal’s demand-order process uses FORM GST APL-01. |
| Further appeal | GSTAT | Section 112 provides appeals from specified Appellate Authority or revisional orders. See the CGST Act, section 112. |
| Appeal involving a substantial question of law | High Court | Section 117 allows an appeal from a GSTAT State Bench order where a substantial question of law is involved; it is not an unrestricted merits appeal. See the CGST Act, section 117. |
| Further appeal in defined circumstances | Supreme Court | Section 118 provides routes for specified Tribunal Principal Bench orders or cases certified by a High Court. See the CGST Act, section 118. |
The ordinary sequence is adjudicating authority → Appellate Authority → GSTAT →, where the statutory conditions are met, High Court or Supreme Court. Not every order or issue qualifies for every step; the provision under which the order was made controls.
Where to appeal a GST demand order
For an eligible demand order, the ordinary first appeal is made to the prescribed Appellate Authority under section 107. The GST Portal describes the demand-order appeal workflow and FORM GST APL-01 in its demand-order appeal FAQ. Portal labels and menus can change, so use the current portal guidance rather than relying on an old click sequence.
Before filing, identify the order being challenged and check its statutory section, tax period, issuing authority, applicable tax head and jurisdiction. Those details determine whether section 107 is the right route, which appellate authority is prescribed and what procedural requirements apply. An unregistered person may also have an appeal route in circumstances described by the GST Portal; eligibility should be checked against the relevant rules and order.
How long do you have to appeal?
First appeal under section 107
The ordinary period is three months from communication of the decision or order. The Appellate Authority may allow up to one additional month if sufficient cause for delay is shown. The rule is set out in section 107; calculate from the legally relevant communication event, not merely the date printed on the order.
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Appeal to GSTAT under section 112
Section 112 ties the filing period to communication of the order or a date notified by the Government for Tribunal appeals, whichever is later. The Act also contains a Tribunal-constitution start-date mechanism. Check the current statutory text, applicable notifications and GSTAT notices for the order and filing category. The GSTAT e-filing portal is at efiling.gstat.gov.in; the CBIC latest GST updates listing is another official place to check for notifications. A notice previously showing 31 July 2026 as an extended filing date is now past; it should not be treated as a current or universal deadline.
Appeal to a High Court under section 117
For the specified appeal from a State Bench order involving a substantial question of law, section 117 states a period of 180 days from receipt of the order. The High Court may entertain a late appeal where sufficient cause is shown. Check the provision and case-specific requirements in section 117.
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Limitation can turn on service, communication, commencement provisions and notifications. Treat these periods as statutory starting points, not a case-specific deadline calculation; obtain advice promptly if a deadline may be running.
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Admitted dues and pre-deposit
For a section 107 appeal, the appellant must pay admitted tax, interest, fine, fee and penalty, as applicable, and make the statutory pre-deposit required by the provision. Section 112 contains additional pre-deposit requirements for Tribunal appeals. The amount depends on the order and the law in force; check the current Act and portal instructions before filing. The statutory provisions are in section 107 and section 112.
Check which adjudication provision applies to the tax period
The notice and order should identify the statutory basis for the demand. The consolidated CGST Act provides that section 74 applies to determinations for periods up to financial year 2023–24 where the specified fraud, wilful misstatement or suppression-to-evade-tax basis is alleged. For later periods, the newer section 74A framework is relevant. Do not assume a post-FY 2023–24 demand follows section 74; read the period and allegation in the notice and order. See the CGST Act, section 74 and check the applicable statutory text for the case.
Quick Recap
Practical checks before acting on an order
- Note the exact order, issuing authority, statutory section and tax period.
- Confirm whether the order is appealable and identify the prescribed forum for that kind of order.
- Record when and how the order was communicated; verify the applicable limitation trigger and any current notification.
- Work out admitted dues and the required pre-deposit under the current provision.
- Use the relevant portal workflow and retain filing acknowledgments and supporting documents.
- Seek qualified GST advice promptly where limitation, jurisdiction, service or the statutory route is uncertain.
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