TL;DR - GSTAT Appeal Filing at Gurugram Bench
The Gurugram GSTAT bench covers all Haryana districts including Faridabad, Sonipat, Panipat, Hisar, Ambala, and Karnal. File under Section 112 within 3 months. Pre-deposit is 20% of disputed tax (inclusive of 10% at first appeal), capped Rs 50 Crore each CGST/SGST. NCR businesses with dual Delhi-Haryana registrations need jurisdictional routing analysis. Patron Accounting's Gurugram office provides end-to-end representation.
| Parameter | Details |
|---|---|
| Bench | Gurugram GSTAT Bench |
| Jurisdiction | All Haryana: Gurugram, Faridabad, Sonipat, Panipat, Hisar, Ambala, Karnal, Rohtak, Rewari, and all other Haryana districts |
| Bench Status | Operational - GSTAT launched 24 Sep 2025. Members allocated via Office Order 03/2025 dated 26 Dec 2025. |
| Pre-deposit | 20% disputed tax S.112(8). Includes 10% at first appeal. Capped Rs 50 Cr each CGST/SGST. |
| Limitation | 3 months S.112(1). Backlog: 30 June 2026. |
| Filing | Online via efiling.gstat.gov.in, Form APL-05 |
| SGST Authority | Excise and Taxation Dept, Haryana (haryanatax.gov.in) |
| Language | Haryana is Region A state - Hindi filings permitted alongside English |
Businesses across Haryana - from Gurugram's corporate corridors to Faridabad's manufacturing clusters, Panipat's textile hubs, and Hisar's agri-processing units - now have a dedicated second appellate forum for GST disputes. The Gurugram GSTAT bench, constituted under Section 109 of the CGST Act, 2017, hears appeals against orders of the GST First Appellate Authority or Revisional Authority for the entire state of Haryana.
The Haryana Excise and Taxation Department administers HGST across the state. CGST matters fall under the Panchkula Zone, with Administrative Commissionerates at Gurugram, Faridabad, Rohtak, and Panchkula. Whether your demand originates from HGST or a CGST Commissionerate, the Gurugram bench is your forum under Section 112.
Gurugram's position in the Delhi-NCR corridor means many businesses hold dual GST registrations in Delhi and Haryana. ITC disputes arising from inter-state transactions between these registrations are a common trigger for demand orders - and determining whether the appeal lies at the Delhi bench or Gurugram bench depends on which authority issued the impugned order. Patron Accounting's Gurugram office coordinates this analysis and manages end-to-end GSTAT representation.
Trusted by 10,000+ Businesses
10,000+ businesses served. 4.9 Google Rating. GST litigation support across 32 GSTAT benches. Trusted by Hyundai, Asian Paints, Bridgestone, and 10,000+ SMEs. Offices in Pune, Mumbai, Delhi, and Gurugram with the Gurugram office providing in-person consultations for Haryana GSTAT matters.