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Section 112 GST Appeal to GSTAT - Service Bridge Page in 2026

Reviewed by CA and CS Team, Patron Accounting LLP ICAI & ICSI Registered| 15+ Years Experience| Last Updated: Verify Credentials →

Statutory Basis: Section 112 CGST Act 2017 governs the second appeal to the GST Appellate Tribunal (GSTAT) against Section 107 first appellate orders.

Time Limit: 3 months from communication of order under Section 112(1); condonable 3 additional months under Section 112(6); 30 June 2026 deadline for backlog orders before 1 April 2026.

Pre-Deposit: 100% admitted tax + 10% of disputed tax under Section 112(8) - cumulative 20% with the Section 107 stage; capped at Rs 20 crore per enactment.

Engagement: This is a bridge page - service delivery is via the Hub 04 GSTAT cluster organised by industry vertical, bench (Principal or State), and city.

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Section 112 GSTAT Appeal at a Glance

📌 TL;DR - Section 112 GSTAT Appeal Services at a Glance

Section 112 of the Central Goods and Services Tax Act 2017 is the statutory basis for filing a second appeal before the GST Appellate Tribunal (GSTAT) against an order of the First Appellate Authority under Section 107 or a Revisional Authority under Section 108. The standard time limit under Section 112(1) is 3 months from communication of the order, with discretionary condonation of up to 3 additional months under Section 112(6). For backlog orders communicated before 1 April 2026, the Government has notified 30 June 2026 as the universal filing deadline (Notification S.O. 4220(E) dated 17 September 2025). The pre-deposit under Section 112(8) is 100 percent of admitted tax plus 10 percent of disputed tax (additional to 10 percent paid at the Section 107 stage, making cumulative 20 percent), capped at Rs 20 crore per enactment. Section 112(9) provides an automatic recovery stay on pre-deposit payment. The appeal is filed in Form GST APL-05 through the GSTAT e-filing portal. This bridge page connects users to the Hub 04 GSTAT cluster of dedicated engagements - by industry vertical, by bench, and by form-procedural sub-engagement. Pricing for each sub-engagement resides on the relevant Hub 04 spoke as the single source of truth.

Section 112 of the CGST Act is the statutory basis for a GSTAT appeal, but the actual service delivery is highly context-specific - the strategy, evidence, case law, and bench navigation differ substantially based on the industry vertical (a restaurant 5 percent versus 18 percent dispute is fundamentally different from an IT software place-of-supply dispute), the appellate forum (the Principal Bench in Delhi handles inter-state matters; 31 State Benches handle state-specific matters), and operational location.

Rather than a single monolithic Section 112 page that covers all contexts shallowly, Patron Accounting operates a dedicated GSTAT cluster of 50+ specialist spokes (18 service pages, 32 location pages, 87 blog posts), each covering its context in full depth. This bridge page captures the Section 112 entry point and routes users to the most relevant sub-engagement - by industry, by bench, by city, or by sub-procedural focus (pre-deposit, e-filing, cross-objection). The single source of truth principle means pricing and service detail reside on the spoke pages, not duplicated here.

Content is reviewed quarterly for accuracy.

Choosing Your GSTAT Engagement - The Hub 04 Service Map

Section 112 GSTAT appeals are handled through dedicated engagements on the Hub 04 GSTAT cluster - organised by industry vertical, by bench and form-stage, and by location. Pick the most relevant sub-engagement below for full service detail and pricing. The Master Hub covers the general filing engagement.

Master GSTAT Engagement

GSTAT Appeal Filing (Master Hub) - the general Section 112 GSTAT appeal, end-to-end.

By Form, Stage, or Sub-Engagement

GSTAT Pre-Deposit Calculation - Section 112(8) cumulative 20% computation with Rs 20 crore cap analysis.
GSTAT E-Filing Assistance - Form GST APL-05 portal navigation with Bharat Kosh payment integration.
GSTAT Cross-Objection Filing - the 45-day cross-objection response when the department files an appeal.
GSTAT Principal Bench Representation - Principal Bench Delhi for inter-state and national-significance matters.
GSTAT State Bench Representation - State Benches across 31 cities for state-specific matters.

By Industry Vertical

GSTAT Appeal for E-Commerce - TCS, Section 9(5), platform liability matters.
GSTAT Appeal for Education - GST exemption disputes on educational services.
GSTAT Appeal for Exporters - refund rejection and zero-rated supply matters.
GSTAT Appeal for Healthcare - medical services exemption and pharma classification.
GSTAT Appeal for Importers - IGST on imports and customs interface.
GSTAT Appeal for IT and Software - place of supply, OIDAR, and SaaS disputes.
GSTAT Appeal for Manufacturers - ITC disputes and supply classification.
GSTAT Appeal for Real Estate - rate dispute, joint development, and leasing.
GSTAT Appeal for Restaurants - 5% vs 18% rate and Section 9(5) ECO matters.
GSTAT Appeal for Startups - early-stage compliance and refund matters.
GSTAT Advance Ruling Appeal - NAAR and AAAR Section 100 escalation.
GSTAT Anti-Profiteering Appeal - Section 171 anti-profiteering disputes.

GSTAT appeal filing is also available across 32 cities aligned with GSTAT bench jurisdictions - including Delhi, Mumbai, Pune, Kolkata, Chennai, Hyderabad, Ahmedabad, and Bengaluru.

Key Terms for Section 112 GSTAT Appeal:

Statutory Provision: Section 112 Central Goods and Services Tax Act 2017 - appeals to the Appellate Tribunal.
Appellate Forum: GST Appellate Tribunal (GSTAT) - operational from 24 September 2025.
Position: Second appeal (Section 107 is the first appeal).
Time Limit (Section 112(1)): 3 months from communication of the order.
Condonation (Section 112(6)): Up to 3 additional months on sufficient cause - a 6-month outer limit.
Backlog Deadline: 30 June 2026 for orders before 1 April 2026 (Notification S.O. 4220(E)).
Pre-Deposit (Section 112(8)): 100% admitted tax + 10% disputed tax (additional to the Section 107 10%).
Cumulative Pre-Deposit: 20% of disputed tax across Section 107 and Section 112.
Pre-Deposit Cap: Rs 20 crore per enactment (CGST and SGST separately).
Minimum Threshold (Section 112(2)): Rs 50,000 - the Tribunal may refuse below this.
Recovery Stay (Section 112(9)): Automatic on pre-deposit payment.
Cross-Objection Window: 45 days from notice of appeal filed by the other party.
Appeal Forms: Form GST APL-05 (taxpayer); Form GST APL-07 (department).
Payment Gateway: Bharat Kosh, integrated with the GSTAT portal.
GSTAT President: Justice (Retd.) Sanjay Kumar Mishra (oath taken 6 May 2024).

Backlog Deadline 30 June 2026

When to Engage Section 112 GSTAT - Strategic Triggers

Engage the Section 112 GSTAT route when any of these strategic triggers apply:

A Section 107 first appellate authority order is unfavourable - the 3-month clock starts from communication.
A Revisional Authority order under Section 108 is unfavourable.
Disputed tax exceeds the Rs 50,000 minimum threshold under Section 112(2).
Strategic decision: pay the confirmed demand or appeal with the 10 percent additional pre-deposit (cumulative 20 percent).
Recovery action has been initiated by the department - an automatic stay follows the Section 112(8) pre-deposit payment under Section 112(9).
Backlog matters from FY 2017-18 through FY 2023-24 with Section 107 orders before 1 April 2026 - the 30 June 2026 deadline applies.
A substantial question of law requires tribunal-level adjudication beyond the appellate authority scope.

Patron Hub 04 GSTAT Service Capability

Service	What We Do
Pre-Engagement Eligibility Analysis	Section 112 eligibility analysis and a Section 75(2) downgrade leverage check for Section 74 demands carried up from the first appeal.
Section 112(8) Pre-Deposit Computation	Precise pre-deposit computation with the Rs 20 crore cap optimization across CGST and SGST.
Form GST APL-05 Drafting and E-Filing	APL-05 drafting and e-filing portal submission with Bharat Kosh pre-deposit integration.
Industry-Specialist Grounds	Grounds drafting across 12 sectoral spokes - manufacturing, IT, real estate, restaurants, healthcare, e-commerce, education, exporters, importers, startups, plus Advance Ruling and Anti-Profiteering.
Bench Navigation	Principal Bench Delhi for inter-state and national-significance matters vs 31 State Benches for state-specific matters.
Cross-Objection and Hearing Representation	Cross-objection drafting within the 45-day window under Section 112(5); hearing representation by authorised CA/CS under Section 116 with senior counsel coordination where required, plus the 30 June 2026 backlog fast-track.

Our Process

How the Section 112 GSTAT Route Works - Step by Step

A compact view of the Section 112 second appeal path - full operational detail lives on the relevant Hub 04 GSTAT spoke.

Step 1

Section 112 Eligibility Check

Confirm the trigger - an unfavourable Section 107 or Section 108 order, disputed tax above the Rs 50,000 threshold, and which limitation applies (the standard 3-month window or the 30 June 2026 backlog deadline for pre-1 April 2026 orders).

Trigger confirmed Limit mapped

Eligibility 01

Step 2

Pre-Deposit Computation (Section 112(8))

Compute 100 percent of admitted tax plus 10 percent of disputed tax (cumulative 20 percent with Section 107), with the Rs 20 crore cap applied separately per CGST and SGST enactment.

20% cumulative Cap applied

Pre-Deposit 02

Step 3

Form GST APL-05 E-Filing

Draft and file Form GST APL-05 on the GSTAT e-filing portal, with pre-deposit paid through the integrated Bharat Kosh gateway and the automatic recovery stay engaged under Section 112(9).

APL-05 filed Stay engaged

E-Filing 03

Step 4

Bench Navigation and Routing

Route to the Principal Bench Delhi for inter-state and national-significance matters or to one of the 31 State Benches for state-specific matters - and to the right industry spoke for sector-specific grounds.

Bench chosen Spoke routed

Bench 04

Step 5

Hearing Representation

Representation by an authorised CA/CS under Section 116, with cross-objection drafting within the 45-day window under Section 112(5) where the department has filed, and senior counsel coordination where required.

Section 116 Cross-objection

Hearing 05

Section 112 - Key 2026 Updates

The Section 112 framework saw major activation through 2025-26:

GSTAT operational from 24 September 2025 - the e-filing portal is live and hearings have commenced.
Backlog deadline of 30 June 2026 (Notification S.O. 4220(E) dated 17 September 2025) for orders communicated before 1 April 2026.
Post-1 April 2026 orders follow the standard 3-month Section 112(1) limitation.
Finance Act 2024 amended Section 112(8) - pre-deposit cap at Rs 20 crore per enactment.
Justice (Retd.) Sanjay Kumar Mishra serves as GSTAT President (oath taken 6 May 2024).
Bharat Kosh integration with the GSTAT portal for pre-deposit payment.
Penalty-only orders (no tax demand) attract specific pre-deposit treatment under the post-Finance Act 2024 amendments.
See the dedicated GSTAT Appeal Filing engagement for end-to-end service delivery.

Why This Is a Bridge Page - Architectural Rationale

Challenge	Impact	How Patron Accounting Solves It
Context-Specific Strategy	The strategy, evidence, and case law for a restaurant 5% vs 18% dispute differ fundamentally from an IT software place-of-supply dispute - a single page cannot cover all contexts with depth.	Twelve industry-vertical spokes each carry full sector-specific grounds, case law, and evidence frameworks.
Forum Differences	The Principal Bench in Delhi handles inter-state and national-significance matters; 31 State Benches handle state-specific matters - bench navigation is a distinct skill.	Dedicated Principal Bench and State Bench representation spokes handle forum routing and local appearance.
Operational Location	Filing logistics, hearing attendance, and local representative availability vary by city across 32 GSTAT bench jurisdictions.	32 location spokes aligned with GSTAT bench cities cover on-the-ground delivery.
Single Source of Truth	Duplicating pricing and operational detail across pages creates drift and inconsistency.	Pricing and service detail reside only on the relevant Hub 04 spoke; this bridge page routes rather than duplicates.

Pricing - Single Source of Truth on Hub 04 Spokes

Fee Component	Amount
Single Source of Truth	This is a bridge page - there is no separate pricing here. Pricing for each sub-engagement resides on the relevant Hub 04 GSTAT spoke.
Master GSTAT Appeal Filing	See gstat-appeal-filing for the general end-to-end engagement and its pricing.
Pre-Deposit Calculation	See gstat-pre-deposit-calculation for the Section 112(8) computation engagement.
E-Filing Assistance	See gstat-efiling-assistance for Form GST APL-05 portal submission.
Industry and Bench Spokes	Each industry-vertical, Principal Bench, and State Bench spoke carries its own scoped pricing on the respective Hub 04 page.

All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.

Professional service charges for drafting, filing, and representation are separate from the statutory fees. The exact fee depends on the complexity of the case, disputed amount, and number of hearings required. Contact us for a detailed quote.

Get a free Section 112 GSTAT Appeal consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

Section 112 Timeline Framework

Stage	Estimated Timeline
Section 112(1) standard time limit	3 months from communication of the order
Section 112(6) condonation	Up to 3 additional months on sufficient cause
Outer limit	6 months total, beyond which permanently time-barred
Backlog deadline (orders before 1 April 2026)	30 June 2026 (Notification S.O. 4220(E))
Cross-objection window (Section 112(5))	45 days from notice of appeal filed by the other party
Recovery stay (Section 112(9))	Automatic on pre-deposit payment
Onward forum	High Court under Article 226 on a substantial question of law

For orders communicated before 1 April 2026, the 30 June 2026 universal backlog deadline overrides the standard window - missing it permanently bars the second appeal route. For full operational procedure and bench-specific strategy, see the relevant Hub 04 GSTAT spoke.

Key Benefits

Why Engage Patron for Your GSTAT Appeal

Section 112 Eligibility Analysis

A pre-engagement eligibility check plus a Section 75(2) downgrade leverage review carried up from the first appeal.

Rs 20 Crore Cap Optimization

Precise Section 112(8) pre-deposit computation with the cap applied separately per CGST and SGST enactment.

APL-05 E-Filing with Bharat Kosh

Form GST APL-05 drafting and portal submission with integrated Bharat Kosh pre-deposit payment.

12 Industry-Specialist Spokes

Sector-specific grounds across manufacturing, IT, real estate, restaurants, healthcare, e-commerce, and more.

Bench Navigation

Principal Bench Delhi for inter-state matters; 31 State Benches for state-specific matters.

32-City Coverage

GSTAT appellate services across 32 bench cities via the Hub 04 location spokes.

Backlog Fast-Track

A 30 June 2026 fast-track for pre-1 April 2026 orders, with zero missed limitation deadlines in active engagements.

Proven GSTAT Track Record

500 plus GSTAT appeals filed and Rs 500 crore plus in disputed demand defended across industries.

Trust Signals and Outcome Proof

10,000+ Businesses Served | 4.9 Google Rating | 50,000+ Documents Filed | 15+ Years of Practice

Patron has filed 500 plus GSTAT appeals across the active client base with Rs 500 crore plus in disputed demand defended at GSTAT tribunal level - across manufacturing, IT, real estate, restaurants, healthcare, e-commerce, education, exporters, and import sectors, with zero missed Section 112 limitation deadlines in active engagements.

With offices in Pune, Mumbai, Delhi, and Gurugram, Patron Accounting serves businesses across India - both in-person and remotely. GSTAT appellate services are available across 32 GSTAT bench cities via the Hub 04 location spokes, including GSTAT appeal filing in Delhi.

Section 107 vs Section 112 - Two Appeal Stages

Parameter	Section 107 (First Appeal)	Section 112 (GSTAT Second Appeal)
Stage	First appellate authority	Second appellate tribunal (GSTAT)
Forum	Commissioner (Appeals) / JC (Appeals)	GSTAT Principal Bench / 31 State Benches
Time Limit	3 months + 1 month condonable	3 months + 3 months condonable (Section 112(6))
Filing Form	APL-01	APL-05 (taxpayer); APL-07 (department)
Pre-Deposit	10% of disputed tax	100% admitted + additional 10% disputed
Cumulative Pre-Deposit	10%	20% across both stages
Pre-Deposit Cap	Rs 20 crore per CGST/SGST	Rs 20 crore per enactment
Minimum Threshold	Not specified	Rs 50,000 (Section 112(2))
Recovery Stay	Automatic on filing + pre-deposit	Automatic on pre-deposit (Section 112(9))
Cross-Objection	Not applicable	45-day window (Section 112(5))
Onward Route	GSTAT under Section 112	High Court (Article 226) on a substantial question of law

Hub 04 GSTAT Cluster - Related Engagements

GST Services - the complete GST services hub covering registration, returns, ITC, refunds, notices and audits.
GSTAT Appeal Filing - the Master Hub for the general Section 112 engagement.
GSTAT Pre-Deposit Calculation - Section 112(8) cumulative 20% computation.
GSTAT E-Filing Assistance - Form GST APL-05 with Bharat Kosh integration.
GSTAT Cross-Objection Filing - the 45-day response under Section 112(5).
GSTAT Principal Bench Representation - Delhi, inter-state and national-significance matters.
GSTAT State Bench Representation - 31 State Benches for state-specific matters.
GSTAT Advance Ruling Appeal - NAAR and AAAR Section 100 escalation.
GSTAT Anti-Profiteering Appeal - Section 171 disputes.
GST Notice - the parent notice and appeal context.

Legal Framework (Section 112)

Element	Provision
Governing Act	Central Goods and Services Tax Act 2017
Primary Section	Section 112 CGST Act - Appeals to Appellate Tribunal
Section 112(1)	Time limit 3 months from communication of order
Section 112(2)	Minimum threshold Rs 50,000 (Tribunal may refuse below)
Section 112(3)	Department appeal time limit (same 3-month framework)
Section 112(5)	Cross-objection 45-day window
Section 112(6)	Condonation up to 3 additional months on sufficient cause
Section 112(8)	Pre-deposit 100% admitted + 10% disputed (cap Rs 20 cr per enactment)
Section 112(9)	Automatic recovery stay on pre-deposit payment
Section 112(10)	Hearing and order procedure
Predecessor Provision	Section 107 - first appellate authority (10% pre-deposit)
Cumulative Pre-Deposit	20% disputed tax (Section 107 + Section 112)
Appeal Forms	Form GST APL-05 (taxpayer); Form GST APL-07 (department)
Backlog Notification	Notification S.O. 4220(E) dated 17 September 2025
Backlog Deadline	30 June 2026 (orders before 1 April 2026)
Authorised Representation	Section 116 - CA, CS, advocate, empanelled person
GSTAT Operationalisation	24 September 2025
Onward Forum	High Court under Article 226 (substantial question of law)
Authority	CBIC and the GST Appellate Tribunal

For full operational procedure, form-specific drafting standards, industry-specific case-law application, and bench-specific representation strategy, see the relevant Hub 04 GSTAT spoke. This bridge page does not duplicate that operational detail.

Authoritative references: India Code - Sections 107, 108, 112, 116 CGST Act, CBIC - Notification S.O. 4220(E) dated 17 September 2025, GSTAT Official Portal, and CBIC GST Portal.

What is Section 112 of the CGST Act?

Section 112 of the Central Goods and Services Tax Act 2017 is the statutory provision governing the right to file a second appeal before the GST Appellate Tribunal (GSTAT) against an order of the First Appellate Authority under Section 107 or a Revisional Authority under Section 108. Section 112(1) prescribes a 3-month time limit from communication of the order; Section 112(8) mandates pre-deposit of 100 percent admitted tax plus 10 percent of disputed tax (cumulative 20 percent with Section 107); Section 112(9) provides automatic recovery stay on pre-deposit payment. GSTAT has been operational since 24 September 2025.

What is the pre-deposit under Section 112(8)?

Under Section 112(8) of the CGST Act, the pre-deposit for filing a GSTAT appeal is 100 percent of admitted tax liability plus 10 percent of the remaining disputed tax. This is in addition to the 10 percent already paid at the First Appellate Authority stage under Section 107(6), making the cumulative pre-deposit 20 percent of disputed tax. The pre-deposit is capped at Rs 20 crore per enactment (CGST and SGST separately), pursuant to Finance Act 2024 amendments. Section 112(9) provides automatic stay of recovery for the balance disputed amount upon pre-deposit payment.

What is the 30 June 2026 deadline for GSTAT appeals?

The 30 June 2026 deadline is the universal filing deadline for backlog GSTAT appeals notified by Government via Notification S.O. 4220(E) dated 17 September 2025 under Section 112(1) of the CGST Act. It applies to Section 107 first appellate orders communicated before 1 April 2026, providing a one-time transitional window for taxpayers who could not file GSTAT appeals during the period when GSTAT was non-operational. For orders communicated on or after 1 April 2026, the standard 3-month limitation under Section 112(1) applies. Missing the 30 June 2026 deadline permanently bars the second appeal route.

How do I choose the right GSTAT service engagement?

GSTAT services at Patron Accounting are organised across the Hub 04 cluster by three dimensions - industry vertical (12 spokes covering manufacturing, IT, real estate, restaurants, healthcare, e-commerce, education, exporters, importers, startups, Advance Ruling, and Anti-Profiteering), form or stage sub-engagement (Pre-Deposit Calculation, E-Filing Assistance, Cross-Objection Filing, Principal Bench Representation, State Bench Representation), and location (32 city spokes aligned with GSTAT bench jurisdictions). Start with the Master Hub at /gstat-appeal-filing for general engagement or pick the most relevant industry, bench, or city spoke. Pricing is on each spoke as single source of truth.

Section 112 ka appeal kaise file karein?

Section 112 ka appeal GST Appellate Tribunal (GSTAT) ke saamne file hota hai Section 107 first appellate order ya Section 108 revisional order ke against. Time limit 3 mahine hai order communication se (Section 112(1)), aur 3 mahine extra condonable hai sufficient cause par (Section 112(6)). Pre-deposit Section 112(8) ke under 100 percent admitted tax plus 10 percent disputed tax hai - Section 107 ke 10 percent ke saath cumulative 20 percent banta hai, Rs 20 crore per enactment cap ke saath. Form GST APL-05 portal par file hota hai, Bharat Kosh se payment hoti hai. Backlog orders (1 April 2026 se pehle) ke liye 30 June 2026 ki deadline hai. Patron ke Hub 04 GSTAT cluster mein industry, bench, aur city wise dedicated engagements hain - pricing har spoke par hai.

Quick Answers

Statutory Provision: Section 112 CGST Act 2017 - second appeal to GSTAT.
Forum: GST Appellate Tribunal - operational from 24 September 2025.
Time Limit: 3 months (Section 112(1)) + 3 months condonable (Section 112(6)).
Backlog Deadline: 30 June 2026 for orders before 1 April 2026.
Pre-Deposit: 100% admitted + 10% disputed under Section 112(8).
Cumulative Pre-Deposit: 20% of disputed tax across Section 107 and Section 112.
Cap: Rs 20 crore per enactment (CGST and SGST separately).
Minimum Threshold: Rs 50,000 under Section 112(2).
Recovery Stay: Automatic on pre-deposit under Section 112(9).
Cross-Objection: 45-day window under Section 112(5).
Forms: APL-05 (taxpayer); APL-07 (department).
Engagement: Bridge page - see the Hub 04 spokes for pricing and detail.

Why the 30 June 2026 Deadline Matters

For Section 107 first appellate orders communicated before 1 April 2026, the Government has notified 30 June 2026 as the universal filing deadline (Notification S.O. 4220(E) dated 17 September 2025) - a one-time transitional window for taxpayers who could not file while GSTAT was non-operational.

Missing the 30 June 2026 deadline permanently bars the second appeal route. For orders communicated on or after 1 April 2026, the standard 3-month limitation under Section 112(1) applies, with up to 3 additional months condonable under Section 112(6).

The pre-deposit under Section 112(8) is 100 percent of admitted tax plus 10 percent of disputed tax (cumulative 20 percent), and recovery is automatically stayed on payment under Section 112(9). Get a free Section 112 eligibility analysis and we will route you to the most relevant Hub 04 GSTAT spoke.

Route to the Right GSTAT Engagement

Section 112 of the CGST Act is the statutory basis for a GSTAT second appeal, but service delivery is highly context-specific - the strategy, evidence, case law, and bench navigation differ by industry vertical, appellate forum, and operational location. This bridge page captures the Section 112 entry point and routes you to the most relevant sub-engagement in the Hub 04 GSTAT cluster.

Start with the Master GSTAT Appeal Filing engagement for general matters, or pick the most relevant industry, bench, or city spoke. Use GSTAT Pre-Deposit Calculation to compute your Section 112(8) cumulative 20 percent pre-deposit.

Pricing and full operational detail reside on each Hub 04 spoke as the single source of truth. Patron Accounting has filed 500 plus GSTAT appeals with Rs 500 crore plus in disputed demand defended across industries.

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GSTAT Appeal Support Across India

GSTAT appellate services across 32 bench cities via the Hub 04 location spokes, plus offices in Pune, Mumbai, Delhi, and Gurugram.

GSTAT Appeal Filing by City

32 GSTAT bench cities via the Hub 04 location spokes - a sample below

Hub 04 GSTAT Engagements

Pick the most relevant specialist spoke

GSTAT Appeal Filing

India

Pre-Deposit Calculation

Content Created: 27 May 2026 | Last Updated: | Next Review: 1 September 2026 | Reviewed By: CA & CS Team, Patron Accounting LLP

This bridge page is reviewed quarterly (Tier 1 cadence) and on any GSTAT operational notification, CBIC notification under Section 112, Finance Act amendment to the pre-deposit framework, or new backlog deadline.

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