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GSTAT Appeal Filing in Hyderabad: Resolve Conflicting GST Rulings at GSTAT

Reviewed by CA and CS Team, Patron Accounting LLP ICAI & ICSI Registered| 15+ Years Experience| Last Updated: 17 March 2026 Verify Credentials →

Full State Coverage: All 33 Telangana districts including Hyderabad, Rangareddy, Medchal-Malkajgiri, Warangal, and Karimnagar

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Of-Counsel Specialists: 15+ years indirect tax litigation experience for Hyderabad bench hearings at GST Bhavan

10% Pre-deposit Advisory: Strategic computation of reduced 10% pre-deposit under S.112(8) with Rs 20 crore cap per CGST/SGST

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    GSTAT Appeal Filing in Hyderabad - Overview

    TL;DR

    The Hyderabad GSTAT Bench covers all 33 Telangana districts - from the IT corridors of Hyderabad and Secunderabad to the industrial zones of Rangareddy and extending to Warangal, Karimnagar, and Nizamabad. The bench is operational since January 2026 at GST Bhavan. Pre-deposit is 10% under S.112(8) (reduced from 20%). File Form APL-05 on efiling.gstat.gov.in within 3 months. Patron Accounting's CA team handles proceedings end-to-end.

    ParameterDetail
    BenchHyderabad GSTAT Bench (Telangana State Bench)
    JurisdictionAll 33 districts of Telangana including Hyderabad, Secunderabad, Rangareddy, Medchal-Malkajgiri
    Bench StatusOperational (January 2026). Justice Sushil Kumar Sharma, Justice AP Ravi (JM), Dr DK Srinivas (TM). GST Bhavan, Hyderabad.
    Pre-deposit10% of disputed tax under S.112(8) CGST Act. Max Rs 20 crore each CGST and SGST.
    Limitation Period3 months from date of order under S.112(1). Transitional orders: 30 June 2026.
    Circuit BenchNone
    Filing ModeOnline only via efiling.gstat.gov.in
    SGST AuthorityCommissioner of Commercial Taxes, Telangana (TGST), CT Complex, Nampally, Hyderabad
    CGST AuthoritiesPrincipal Commissioner, CGST Hyderabad Zone + Commissioner, CGST Secunderabad Commissionerate

    Telangana's IT/ITeS, pharmaceutical, and manufacturing sectors drive significant GST enforcement activity. The Commissioner of Commercial Taxes, Telangana and the CGST Hyderabad Zone issue demand orders that feed into this bench. The Telangana High Court has already directed taxpayers to use the GSTAT route now that the bench is functional. GSTIN state code 36 (Telangana) routes to Hyderabad; state code 37 (Andhra Pradesh) routes to Vijayawada.

    Subham Jhunjhunwala - CA Finalist and Accounting and Tax Professional at Patron Accounting
    Accounting & Tax Professional

    Subham Jhunjhunwala

    CA Finalist | Graduate

    CA Finalist Accounting & Taxation GST & Compliance

    Subham Jhunjhunwala is a CA Finalist and Accounting & Tax Professional at Patron Accounting LLP, focused on accounting, taxation, and compliance. He works alongside the firm's CA and CS team on GST and GSTAT appeal matters.

    What Is GSTAT Appeal Filing in Hyderabad

    Definition

    GSTAT - the Goods and Services Tax Appellate Tribunal - is the statutory forum under Section 109 of the CGST Act for appeals against GST demand orders. The Hyderabad bench covers all Telangana districts. Businesses in Hyderabad, Rangareddy, and Medchal file appeals here under Section 112.

    The Hyderabad bench was constituted under S.O. 3048(E) dated 31 July 2024, with jurisdiction defined in the November 2024 notification. The bench commenced operations in January 2026 with Justice Sushil Kumar Sharma, Justice AP Ravi (Judicial Members), and Dr DK Srinivas (Technical Member Centre). Proceedings are conducted at GST Bhavan, Hyderabad.

    The pre-deposit was reduced from 20% to 10% per the Finance (No. 2) Act, 2024 following the GST Council's 53rd meeting recommendation. See GSTAT appeal filing services in India for the national hub.

    Key terms: GSTAT appeal filing | S.112 CGST Act | TGST Act | Form APL-05 | 10% Pre-deposit under S.112(8) | Telangana HC | CGST Hyderabad Zone

    IT/PHARMATelanganaGSTAT Appeal Filing - Hyderabad Bench

    Who Needs GSTAT Appeal Filing in Hyderabad

    Any taxpayer registered under the TGST Act or CGST Act whose place of business falls within Telangana can file a second appeal at the Hyderabad GSTAT bench. This includes businesses in all 33 districts - from the IT corridors of Hyderabad and Secunderabad to industrial zones of Rangareddy and Medchal-Malkajgiri, extending to Warangal, Karimnagar, Nizamabad, and Khammam.

    Appeals arise from orders of the Commissioner of Commercial Taxes, Telangana (TGST), the Principal Commissioner, CGST Hyderabad Zone, or the Commissioner, CGST Secunderabad Commissionerate. GSTIN state code 36 (Telangana) goes to Hyderabad; state code 37 (AP) goes to Vijayawada. See also GSTAT appeal filing in Bengaluru and Chennai for neighbouring state benches.

    Common Demand Categories in Telangana

    • ITC reversal demands under Section 16(2) read with Rule 36(4) - most common in pharma, IT, and manufacturing sectors
    • Classification disputes - IT/ITeS (software vs service), pharma (drug vs medical device)
    • Fake invoice and bogus ITC demands under Section 74 - growing category in CGST Hyderabad Zone
    • E-way bill violations under Sections 129/130 on major freight corridors
    • Export refund denials for Hyderabad's export-oriented IT and pharma companies
    • Adverse orders on GST notice responses requiring tribunal appeal

    GSTAT Appeal Filing Services at Hyderabad Bench

    ServiceWhat We Do
    Appealability AssessmentReview demand from CGST Hyderabad Zone, CGST Secunderabad Commissionerate, or Commissioner of Commercial Taxes, Telangana (TGST). Confirm grounds under S.112.
    Pre-deposit ComputationStrategic computation of 10% under S.112(8). Cap Rs 20 crore each. Hardship waiver guidance for large IT/pharma demands.
    Form APL-05 DraftingDraft grounds specific to IT services ITC, pharma classification, fake invoice defence, and export refund disputes. GSTAT offline Excel utility.
    E-Filing Portal NavigationEnd-to-end filing on efiling.gstat.gov.in. GSTIN code 36 routing to Hyderabad bench.
    Bench Appearance (Hyderabad)Of-counsel GST litigation specialists attend admission, stay, and final arguments at GST Bhavan. Hybrid mode available.
    CGST-TGST Dual FilingCoordinate separate appeals where a single transaction generates demands from both CGST Hyderabad Zone and Telangana Commercial Taxes.
    Telangana-AP RoutingCorrectly distinguish GSTIN code 36 (Telangana/Hyderabad) from code 37 (AP/Vijayawada) for businesses with cross-state operations.
    Post-Order AdvisoryAnalyse GSTAT order, advise on compliance or appeal to Telangana HC under S.113 within 180 days.
    Our Process

    GSTAT Appeal Filing Process at Hyderabad Bench - 6 Steps

    Follow this step-by-step process. Patron Accounting's CA team manages every stage.

    Step 1

    Assess Appealability

    Verify the demand order from the CGST Hyderabad Zone, CGST Secunderabad Commissionerate, or Commissioner of Commercial Taxes, Telangana (TGST) is appealable under S.112. Confirm the first appeal under Section 107 has been disposed of. Identify the specific authority that passed the original order within the Hyderabad bench jurisdiction.

    Verify S.112 groundsIdentify CGST vs TGST authority
    Order Review01
    Step 2

    Calculate Pre-deposit

    Compute 10% of the remaining disputed tax under S.112(8). This is in addition to any deposit at the first appellate stage. Cap: Rs 20 crore each CGST and SGST (reduced from 20% per Finance (No. 2) Act, 2024). Patron's team advises on pre-deposit strategy and hardship waiver applications.

    10% pre-depositCap Rs 20 crore each
    Pre-deposit Paid02
    Step 3

    Prepare Form APL-05

    Draft grounds of appeal in consecutively numbered paragraphs. Compile impugned appellate order, original demand order, certified copies, SCN and reply, GST returns (GSTR-1, GSTR-3B, GSTR-9). Include TGST-specific State Tax Officer references for Telangana SGST matters. Patron's CA team reviews all submissions.

    IT/pharma specific groundsDocuments compiled
    APL-05 Ready03
    Step 4

    File on GSTAT E-Filing Portal

    Submit Form APL-05 at efiling.gstat.gov.in with pre-deposit proof (Bharatkosh challan) within 3 months under S.112(1). For transitional orders: file by 30 June 2026. GSTIN state code 36 (Telangana) routes automatically to the Hyderabad bench.

    3-month limitationTransitional: 30 June 2026
    E-Filed04
    Step 5

    Attend Admission Hearing

    Patron's of-counsel GST litigation specialists with 15+ years of indirect tax experience appear at the Hyderabad bench. Hearings in hybrid mode - physical at GST Bhavan or virtual. Businesses in remote districts like Adilabad, Khammam, and Mahbubnagar can attend via video conferencing.

    Hybrid hearing modeGST Bhavan, Hyderabad
    Admission Hearing05
    Step 6

    Final Hearing and Order

    Represent at final hearing, file written submissions, obtain GSTAT order. If unfavourable, appeal to the Telangana High Court under S.113 within 180 days on substantial questions of law. The Telangana HC has confirmed that writ jurisdiction should no longer be the default path.

    Telangana HC under S.113180 days for HC appeal
    Order Received06

    Documents Required for GSTAT Appeal Filing at Hyderabad

    • Form APL-05 - GSTAT appeal form (mandatory, electronic via efiling.gstat.gov.in)
    • Certified copy of impugned order (S.107 appellate or S.108 revisional)
    • Original order-in-original (demand order from adjudicating authority)
    • Pre-deposit payment proof - Bharatkosh challan (10% under S.112(8))
    • GSTIN registration certificate (Telangana, state code 36)
    • Returns - GSTR-1, GSTR-3B, GSTR-9, GSTR-2A/2B for disputed period
    • Show Cause Notice and reply to SCN
    • Vakalatnama stamped per Telangana High Court rules
    • Affidavit supporting the appeal

    Telangana-specific Requirement

    For Telangana SGST matters, include the State Tax Officer's order reference and correspondence with the Commissioner of Commercial Taxes, CT Complex, Nampally. IT/ITeS businesses must provide SAC evidence. See also GST return filing for compliance documentation.

    Challenges in GSTAT Appeal Filing at Hyderabad Bench

    Multi-District GSTIN Complexity

    Enterprises operating across Hyderabad, Rangareddy, and Secunderabad may hold multiple GSTINs. Identifying the correct appellate order and matching it to the Hyderabad bench requires careful analysis. See also GST audit support.

    CGST-TGST Overlap

    A single business may face demands from both CGST Hyderabad Zone and Telangana Commercial Taxes. Separate appeals may be required. The pre-deposit cap applies independently under CGST and SGST.

    Pre-deposit for Large IT/Pharma Demands

    Where the demand is substantial (ITC reversal in pharma or IT sectors), the 10% pre-deposit can represent significant cash outflow. Hardship waiver applications require separate interlocutory petitions.

    Telangana-AP Confusion

    Businesses with operations in both states may confuse Hyderabad bench (GSTIN code 36, Telangana) with Vijayawada bench (code 37, AP). Correct state code identification is critical.

    Illustrative Scenario

    An IT company in Hyderabad receives an Rs 85 lakh ITC reversal demand from the CGST Hyderabad Zone. The 10% pre-deposit amounts to Rs 8.5 lakh. Separately, a pharma company in Rangareddy faces a Section 74 demand from the Telangana Commercial Taxes Department. Both file at the Hyderabad bench, but with different respondent authorities. Patron's team handles the precise respondent identification and sector-specific grounds drafting.

    Fees for GSTAT Appeal Filing at Hyderabad Bench

    GSTAT appeal costs comprise statutory fees and professional charges.

    ComponentAmount
    Pre-deposit (Statutory)10% of disputed tax under S.112(8). Cap: Rs 20 crore each CGST/SGST. Non-payment = rejection at admission.
    GSTAT Filing FeesRs 1,000 per Rs 1 lakh of tax/penalty, capped at Rs 25,000
    Interlocutory Application FeesRs 5,000 per application (stay, condonation, early hearing)
    Bharatkosh PaymentOnline via Bharatkosh through GSTAT portal
    MiscellaneousCertified copy fees, notarization, Vakalatnama stamp per Telangana court fee schedule
    Patron Accounting Professional FeesStarting from INR 24,999 (Exl GST and Govt. Charges)

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

    Get a Case-Specific Estimate for Your Hyderabad Bench Proceedings

    Our CA team assesses your demand order and advises on pre-deposit strategy.

    Call +91 945 945 6700

    Why Choose Patron Accounting for Hyderabad GSTAT Appeals

    IT & Pharma Expertise

    ITC reversal, software vs service classification, drug vs medical device disputes for Hyderabad's tech and pharma sectors.

    Of-Counsel Specialists

    15+ years indirect tax litigation. CESTAT and multiple High Court appearances by of-counsel practice lead.

    CGST-TGST Dual Filing

    Coordinate separate appeals from CGST Hyderabad Zone and Telangana Commercial Taxes for the same transaction.

    Pan-India Coverage

    All 32 GSTAT benches. Offices in Pune, Mumbai, Delhi, and Gurugram. See GSTAT appeal filing in Bengaluru.

    10% Pre-deposit Expertise

    Reduced pre-deposit computation per Finance (No. 2) Act, 2024. Hardship waiver applications for large demands.

    Telangana-AP Routing

    Correctly distinguish GSTIN code 36 (Telangana/Hyderabad) from code 37 (AP/Vijayawada) for cross-state businesses.

    Trusted by 10,000+ Businesses for GST Litigation

    Patron Accounting's CA team manages your case end-to-end. Our team understands the Telangana SGST administration and the CGST Hyderabad Zone's adjudication patterns, including IT/ITeS, pharma, and manufacturing sector disputes.

    With offices in Pune, Mumbai, Delhi, and Gurugram, Patron coordinates GSTAT representation nationally.

    Patron Accounting vs Alternatives for Hyderabad GSTAT Appeals

    FactorPatron + Of-CounselUnrepresentedGeneral CA Firm
    GSTAT ExperienceDedicated practice across 32 benchesNone - first-time filingLimited or none
    Hyderabad Bench KnowledgeTGST/CGST overlap understanding; IT/pharma expertiseNoneGeneric approach
    Pre-deposit AdvisoryStrategic 10% computation, hardship waiverSelf-computed, error riskBasic calculation
    Pan-India CoverageAll 32 benches from 4 officesSingle locationCity-limited
    Of-counsel Specialists15+ years, HC/CESTAT experienceNot availableRarely available
    E-filing CoordinationFull APL-05 preparation and portal filingSelf-managedVaries

    Patron's dedicated GSTAT practice ensures precise CGST-TGST respondent identification, Telangana-AP routing, and sector-specific grounds. GST registration services also available.

    Which districts fall under Hyderabad GSTAT bench jurisdiction?

    All 33 Telangana districts including Hyderabad, Secunderabad, Rangareddy, Medchal-Malkajgiri, Warangal, Karimnagar, Nizamabad, Khammam, Nalgonda, Mahbubnagar, Adilabad, and all others. No circuit bench. GSTIN state code 36 routes here.

    Can I file a GSTAT appeal from Telangana online?

    Yes. All appeals filed electronically at efiling.gstat.gov.in. The bench has been operational since January 2026 with hybrid hearing mode. The Telangana HC has directed taxpayers to use the GSTAT route now that the bench is functional.

    What is the pre-deposit for Hyderabad GSTAT bench?

    10% of remaining disputed tax under S.112(8), in addition to first appellate deposit. Cap Rs 20 crore each CGST/SGST. Reduced from 20% per Finance (No. 2) Act, 2024. Non-payment results in admission rejection.

    What is the deadline for filing at Hyderabad bench?

    3 months from communication under S.112(1) for new orders. 30 June 2026 for transitional orders. Condonation under S.112(4) discretionary for a further 3 months. Failure to file permanently extinguishes appeal right.

    Who are the Hyderabad GSTAT bench members?

    Justice Sushil Kumar Sharma and Justice AP Ravi (Judicial Members), Dr DK Srinivas (Technical Member Centre). One Technical Member (State) yet to be appointed. Bench functions from GST Bhavan, Hyderabad.

    Can I appeal a Hyderabad GSTAT order to the High Court?

    Yes. Under S.113, appeal lies to Telangana HC on substantial questions of law within 180 days. The Telangana HC has confirmed that writ jurisdiction should no longer be the default path for GST appellate disputes.

    What if demand is from both CGST and TGST authorities?

    Separate appeals may be required if a single transaction generates demands from both CGST Hyderabad Zone and Telangana Commercial Taxes. Pre-deposit cap applies independently under CGST and SGST. Patron coordinates both filings.

    What is the filing fee for GSTAT appeal in Hyderabad?

    Rs 1,000 per Rs 1 lakh of tax or penalty, capped at Rs 25,000. Interlocutory applications Rs 5,000 each. Paid via Bharatkosh. Separate from the 10% pre-deposit.

    Quick Answers - GSTAT Appeal Filing in Hyderabad

    Is the bench operational?

    Yes. Commenced January 2026 with Justice Sushil Kumar Sharma, Justice AP Ravi, Dr DK Srinivas. Hybrid mode at GST Bhavan.

    Where is the bench located?

    GST Bhavan, Hyderabad (temporary). Permanent building under construction.

    Can Secunderabad businesses file here?

    Yes. All GSTIN state code 36 (Telangana) registrations file at the Hyderabad bench.

    Does Patron have a Hyderabad office?

    No. Cases coordinated from Pune, Mumbai, Delhi, and Gurugram offices. Of-counsel specialists appear at Hyderabad bench.

    Monetary threshold?

    GSTAT can refuse appeals below Rs 50,000. Above Rs 20 lakh eligible per GST Council limits.

    Quick Answers

    When does NAAR start?
    GSTAT Principal Bench acts as NAAR from April 2026 per 56th GST Council recommendation.
    What is the NAAR appeal deadline?
    30 days from AAAR order under Section 101B. Condonation up to 30 additional days.
    Who can file a NAAR appeal?
    Any person affected by conflicting AAAR rulings in two or more states.
    Is there a pre-deposit?
    No - only Rs 10,000 filing fee under CGST.
    Where is NAAR located?
    GSTAT Principal Bench at New Delhi.
    Can a single adverse ruling be appealed to NAAR?
    No - conflicting rulings from 2+ states are required. Single adverse ruling remedy is HC writ.

    Do Not Delay Your Hyderabad Bench GSTAT Appeal

    Statutory Time Bar - Not Negotiable

    Failure to file within the 3-month limitation period under S.112(1) CGST Act permanently extinguishes the right of appeal. Condonation under S.112(4) is discretionary and applied restrictively.

    For transitional orders, 30 June 2026 is absolute. Every day of delay increases pre-deposit complexity as interest compounds. For Hyderabad businesses facing large IT/pharma demands, early filing locks in a lower pre-deposit quantum.

    The bench is newly operational - early filers benefit from shorter cause lists and faster admission hearings.

    Contact Patron's team today: +91 945 945 6700 | WhatsApp

    File Your GSTAT Appeal at Hyderabad Bench - Start Today

    The Hyderabad GSTAT bench provides Telangana businesses with a dedicated appellate forum for GST disputes - covering all 33 districts with no circuit arrangement. The bench hears appeals against orders from the Commissioner of Commercial Taxes, TGST, and the CGST Hyderabad Zone commissionerates.

    Patron Accounting's representation model combines CA-led case management with of-counsel GST litigation specialists who bring 15+ years of indirect tax experience to the Hyderabad bench. From pre-deposit computation (10% under S.112(8)) through APL-05 filing and final hearing representation, the entire process is coordinated end-to-end. The 3-month limitation under S.112(1) is the statutory window - start your appeal preparation today.

    Book a Free Consultation - No Obligation.

    Content Created: 17 March 2026  |  Last Updated: 17 March 2026  |  Next Review: 17 June 2026  |  Reviewed By: CA & CS Team, Patron Accounting LLP

    This page is reviewed quarterly and updated whenever GSTAT Procedure Rules, bench operationality, jurisdiction notifications, or filing deadlines change. Last trigger: Hyderabad bench commenced operations January 2026.