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

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Lucknow Bench: Operational since January 2026 - covering central and western UP manufacturing corridor

Pre-Deposit Advisory: 10% of disputed tax under S.112(8), cap Rs 20 crore each CGST/SGST

Of-Counsel Specialists: 15+ years indirect tax experience including CESTAT and Allahabad HC

UP 3-Bench Coverage: Expert routing across Lucknow, Varanasi, and Prayagraj benches

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“
Patron's team handled our ITC reversal demand of Rs 1.2 crore from the CGST Kanpur Commissionerate with precision. The pre-deposit strategy saved us significant working capital during the appeal.
DK
Director
Leather Manufacturer, Kanpur
★★★★★
2 months ago
“
When we received a Section 74 demand for alleged fake invoices, Patron's CA team and their of-counsel specialists built a strong appellate case. Their understanding of UP's GST enforcement patterns was evident.
OA
Owner
FMCG Distributor, Lucknow
★★★★★
3 months ago
“
Surbhi Premi's expertise on classification disputes for our footwear products was decisive. The Lucknow bench admitted our appeal at the first hearing based on the grounds her team prepared.
OA
Owner
Footwear Exporter, Agra
★★★★★
1 month ago
“
Professional and thorough. Patron handled our e-way bill penalty appeal on the Lucknow-Agra Expressway corridor. Their knowledge of UP transport route issues was evident.
DS
Deepak S.
Transport Operator, Agra
★★★★★
5 months ago
“
Our brass manufacturing unit in Aligarh faced a Section 74 demand. Patron correctly routed our appeal to the Lucknow bench and the of-counsel specialist's admission hearing representation was excellent.
FM
Factory Manager
Brass Manufacturer, Aligarh
★★★★★
4 months ago

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TL;DR - GSTAT Appeal Filing in Lucknow

The Lucknow GSTAT bench is operational since January 2026, covering central and western UP - including Lucknow, Kanpur, Agra, Bareilly, and Aligarh zones. File your second appeal under Section 112 CGST Act within 3 months, with a 10% pre-deposit (cap Rs 20 crore each CGST/SGST). UP has 3 GSTAT benches - the highest for any state. Patron Accounting's CA team and of-counsel specialists handle the entire process end-to-end.

ParameterDetail
BenchLucknow GSTAT Bench (UP State Bench - Central/Western UP)
JurisdictionLucknow, Kanpur, Agra, Bareilly, Aligarh zone (27+ districts)
Bench StatusOperational (January 2026). Members assumed charge per Office Order 03/2025.
Pre-deposit10% of disputed tax under S.112(8), cap Rs 20 crore each CGST/SGST
Limitation3 months from order date under S.112(1). Transitional orders: 30 June 2026.
Filing ModeOnline only via efiling.gstat.gov.in
SGST AuthorityCommissioner of State Tax, UP (UPGST), Lucknow
CGST ZonePrincipal Commissioner, CGST and Central Excise, Lucknow Zone

Businesses registered under the Uttar Pradesh Goods and Services Tax Act, 2017 (UPGST Act) and the CGST Act across Lucknow, Kanpur, Agra, Bareilly, and Aligarh now have a dedicated appellate forum. Uttar Pradesh - India's most populous state and one of the largest GST contributors - has been allocated three GSTAT benches, the highest for any state. The Lucknow bench covers central and western UP, a region that includes India's largest manufacturing corridor for FMCG, leather, textiles, and engineering goods.

Patron Accounting's CA team coordinates the entire process - from pre-deposit computation and APL-05 drafting to representation by our of-counsel GST litigation specialists at the Lucknow bench.

Bench Status: Operational. The Lucknow GSTAT bench commenced operations in January 2026. Vivek Kumar (retired Member, UP Commercial Tax Tribunal) serves as Technical Member (State). UP was among the first states to appoint its Technical Members (State).

Surbhi Premi - Advocate and Chartered Accountant, Of-Counsel to Patron Accounting
Of-Counsel - GSTAT Practice Lead

Surbhi Premi

Advocate & Chartered Accountant | Diploma in IFRS (ACCA, UK)

Former Partner, Lakshmikumaran & Sridharan15+ Years GST, Customs & FTPGoldman Sachs Alumni500+ Large Domestic & MNC Clients

Surbhi Premi led the Indirect Tax practice at Lakshmikumaran & Sridharan as Partner and served on LKS Team Velocity - a national GST task force handling high-sensitivity, high-impact industry matters. Her background at Goldman Sachs brings a unique blend of tax, risk, and international business understanding. A renowned ICAI faculty member and keynote speaker, her methodical approach combined with deep domain knowledge enables her to provide viable, holistic, and tax-efficient solutions for complex GST litigation and advance ruling disputes.

Financial ExpressHindu Business LineIndia Business Law JournalTaxsutraTIOLVIL

What Is GSTAT Appeal Filing

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 Lucknow bench covers Lucknow, Kanpur, Agra, Bareilly, and Aligarh zones. Businesses across central and western UP file appeals here under Section 112.

Key Terms: GSTAT (GST Appellate Tribunal) | Section 112 CGST Act (appeal provision) | Form APL-05 (appeal form) | Pre-deposit (10% under S.112(8)) | Lucknow Bench (central/western UP)

Lucknow GSTAT Bench

Who Needs GSTAT Appeal Filing in Lucknow

Any taxpayer registered under the UPGST Act or CGST Act whose place of business falls within the Lucknow bench jurisdiction can file a second appeal here. This covers a vast industrial geography - from Lucknow's IT and pharmaceutical cluster to Kanpur's leather and textile hub, Agra's footwear and tourism industries, Bareilly's furniture manufacturing zone, and Aligarh's brass and lock manufacturing corridor.

Appeals arise from orders passed by the Commissioner of State Tax, UP (UPGST) and the Principal Commissioner, CGST Lucknow Zone. Under Section 112 of the CGST Act, any person aggrieved by an order of the Appellate Authority under Section 107 or the Revisional Authority under Section 108 may file a second appeal.

  • Kanpur - leather and textile manufacturing, ITC reversal demands under Section 16(2)
  • Agra - footwear and tourism industry classification disputes
  • Aligarh - brass and lock manufacturing, fake invoice demands under Section 74
  • Bareilly - furniture manufacturing zone classification disputes
  • Lucknow-Agra Expressway corridor - e-way bill violations under Sections 129/130

Our GSTAT Appeal Filing Services for Lucknow Bench

ServiceWhat We Do
Case AssessmentReview demand order from CGST Lucknow Zone (Lucknow/Kanpur/Agra Commissionerates) or UPGST authority. Confirm bench routing within UP's 3-bench structure.
Pre-Deposit ComputationCalculate 10% pre-deposit under S.112(8). Cap Rs 20 crore analysis. Hardship waiver advisory for Kanpur/Agra manufacturers.
APL-05 DraftingDraft grounds for leather classification, ITC reversal, e-way bill, and export refund disputes specific to central/western UP.
E-FilingFile on efiling.gstat.gov.in with Bharatkosh challan within the 3-month limitation.
Hearing RepresentationOf-counsel specialists appear at Lucknow bench in hybrid mode - physical and virtual.
Post-Order AdvisoryAppeal to Allahabad HC (or its Lucknow Bench) under Section 113 within 180 days.
Our Process

GSTAT Appeal Filing Process at Lucknow Bench - 6 Steps

Our CA team and of-counsel specialists manage every step of your Lucknow bench appeal

Step 1

Assess Appealability

Verify the demand order from the CGST Lucknow Zone or UP State Tax Department (UPGST) is appealable under S.112. Identify whether the original order was passed by the CGST Commissionerate (Lucknow/Kanpur/Agra) or the UP State Tax Commissioner.

UP 3-bench routing verifiedS.107 order confirmed
Assessment01
Step 2

Calculate Pre-Deposit

Compute 10% of the remaining disputed tax under S.112(8). Cap: Rs 20 crore each CGST/SGST. For large manufacturing units in Kanpur and Agra, the pre-deposit quantum can be substantial. Patron advises on pre-deposit strategy and hardship waiver applications.

10% computationHardship waiver advisory
Pre-Deposit02
Step 3

Prepare Form APL-05

Draft grounds of appeal in consecutively numbered paragraphs. Compile: impugned appellate order, order-in-original, certified copies, SCN and reply, GST returns (GSTR-1, GSTR-3B, GSTR-9), and Vakalatnama. Patron's CA team reviews all submissions.

Grounds draftedDocuments compiled
APL-05 Ready03
Step 4

File on GSTAT e-Filing Portal

Submit Form APL-05 with pre-deposit proof (Bharatkosh challan) at efiling.gstat.gov.in within 3 months under S.112(1). For transitional orders: file by 30 June 2026. The portal routes to the correct UP bench based on your GSTIN.

E-filing with Bharatkosh3-month limitation tracked
E-Filed04
Step 5

Attend Admission Hearing

Patron's of-counsel GST litigation specialists with 15+ years of indirect tax experience appear at the Lucknow bench for admission proceedings. Hearings are conducted in hybrid mode - physical and virtual.

Of-counsel representationHybrid mode hearings
Hearing05
Step 6

Final Hearing and Order

Represent at final hearing. File written submissions. Obtain GSTAT order. If unfavourable, appeal to the Allahabad High Court (or its Lucknow Bench) under S.113 within 180 days on substantial questions of law.

Written submissions filedAllahabad HC appeal if needed
Order Obtained06

Documents Required for GSTAT Appeal at Lucknow Bench

  • Form APL-05 - GSTAT appeal form (mandatory, electronic)
  • Certified copy of impugned order - S.107 appellate or S.108 revisional order
  • Original order-in-original (demand order)
  • Pre-deposit payment proof - Bharatkosh challan (10% under S.112(8))
  • GSTIN registration certificate for UP-registered entity
  • GST returns - GSTR-1, GSTR-3B, GSTR-9, GSTR-2A/2B for disputed period
  • SCN and reply filed before original adjudicating authority
  • Vakalatnama stamped as per Allahabad High Court rules
  • UPGST-specific: For UP SGST matters, include State Tax Officer's order reference and correspondence with Commissioner of State Tax, Lucknow.

Challenges in GSTAT Appeal Filing at Lucknow Bench

Multi-Zone Jurisdiction Complexity

The Lucknow bench covers five distinct commercial zones (Lucknow, Kanpur, Agra, Bareilly, Aligarh). Businesses operating across multiple zones must identify which appellate order routes to Lucknow vs. the Prayagraj or Varanasi bench.

High Pre-Deposit for Manufacturing Units

Kanpur's leather industry and Agra's footwear sector generate large-value demands. The 10% pre-deposit under S.112(8) on multi-crore disputes represents significant working capital impact.

Strict 3-Month Limitation

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

E-Way Bill Disputes on Expressway Corridors

The Lucknow-Agra Expressway and Purvanchal Expressway corridors generate frequent e-way bill disputes under Sections 129/130.

CGST vs UPGST Overlap

A single transaction may face demands from both the CGST Lucknow Zone and UP State Tax Department. Separate appeals may be required.

Fees for GSTAT Appeal Filing at Lucknow Bench

ComponentAmount
Pre-deposit (statutory)10% of disputed tax under S.112(8), cap Rs 20 crore each CGST/SGST
Court feesRs 1,000 per Rs 1 lakh of tax/penalty, cap Rs 25,000
Interlocutory applicationRs 5,000
MiscellaneousCertified copies, notarization, Vakalatnama stamp duty per UP schedule
Patron Accounting Professional FeesStarting from INR 24,999 (Excl. 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.

Timeline

StageDuration
Filing window3 months under S.112(1). Transitional orders: 30 June 2026.
Pre-deposit processing1-2 working days via Bharatkosh
Patron preparation3-7 working days
Admission hearing4-8 weeks from filing
Final hearing6-12 months from admission

Get a case-specific estimate for your Lucknow bench proceedings. Call +91 945 945 6700 | WhatsApp

Why Choose Patron Accounting for GSTAT Appeal Filing in Lucknow

CA-Led Case Management

End-to-end management from demand order assessment through APL-05 preparation and filing. Expertise in UPGST and CGST Lucknow Zone patterns.

Of-Counsel Specialists

GST litigation specialists with 15+ years including CESTAT and Allahabad HC appearances. Direct experience with UP's manufacturing sector disputes.

Pan-India GSTAT Coverage

Representation across all 32 GSTAT benches. Delhi and Gurugram offices coordinate UP bench filings.

UP 3-Bench Expertise

Expert routing across UP's Lucknow, Varanasi, and Prayagraj benches. Correct district-to-bench mapping prevents procedural rejection.

Manufacturing Sector Focus

Expertise in leather, footwear, brass, textile classification disputes and ITC reversal appeals for UP's industrial corridor.

Complete E-Filing Support

Full APL-05 preparation and portal filing on efiling.gstat.gov.in with Bharatkosh challan processing.

Trusted by 10,000+ Businesses Across India

10,000+ Businesses Served | 4.9 Google Rating | GST Litigation Support Across 32 GSTAT Benches

"Patron's team handled our ITC reversal demand of Rs 1.2 crore from the CGST Kanpur Commissionerate with precision. The pre-deposit strategy saved us significant working capital."

- Director, Leather Manufacturing Company, Kanpur

With offices in Pune, Mumbai, Delhi, and Gurugram, Patron Accounting coordinates GSTAT representation across India. For UP businesses, Delhi and Gurugram offices ensure rapid coordination.

Patron + Of-Counsel vs Alternatives - Lucknow Bench

FactorPatron + Of-CounselUnrepresentedGeneral CA
GSTAT experience32 benches, dedicated practiceNone - first-time filingLimited or none
Lucknow bench knowledgeUP jurisdictional mapping, UPGST/CGST patternsNoneGeneric approach
Pre-deposit advisoryStrategic computation, hardship waiver petitionsSelf-computed, error riskBasic calculation
Pan-India coverageAll 32 benches from 4 officesSingle locationCity-limited
Of-counsel specialists15+ years, HC/CESTAT experienceNot availableRarely available

Related GSTAT and GST Services

Patron Accounting offers comprehensive GST litigation and compliance support:

Legal Framework for GSTAT Appeals in Uttar Pradesh

ProvisionSectionKey Requirement
Constitution of GSTATSection 109, CGST ActLucknow bench constituted under S.O. 3048(E) dated 31 July 2024. UP has 3 GSTAT benches (Lucknow, Varanasi, Prayagraj).
Appeals to GSTATSection 112, CGST Act3-month limitation under S.112(1). Pre-deposit of 10% under S.112(8), cap Rs 20 crore each.
Appeal to High CourtSection 113, CGST ActAppeal to Allahabad HC (or its Lucknow Bench) on substantial questions of law within 180 days.
CGST AmendmentCGST (Amendment) Act, 2023GST Council 53rd meeting recommended reducing pre-deposit from 20% to 10%.
Procedural rulesGSTAT (Procedure) Rules, 2025Governs all GSTAT proceedings including filing, hearing, and order formats.
State GST lawUPGST Act, 2017Mirrors CGST provisions for UP-registered taxpayers.

External references: GSTAT e-filing portal | CBIC portal | UP State Tax Department

Frequently Asked Questions

Quick Answers - Lucknow GSTAT Bench

Is the Lucknow GSTAT bench operational?
Yes. Members assumed charge Jan 2026 per Office Order 03/2025. Vivek Kumar is TM(State). Hybrid hearings.
Where is the Lucknow bench located?
Designated premises in Lucknow. UP government directed to expedite permanent infrastructure.
Can Agra businesses file at Lucknow bench?
Yes. Agra district falls within the Lucknow GSTAT bench jurisdiction. Footwear and leather industries included.
What is the monetary threshold?
GSTAT can refuse appeals below Rs 50,000. Above Rs 20 lakh: eligible per GST Council limits.
Does Patron have a Lucknow office?
No. Cases coordinated from Delhi and Gurugram offices. Of-counsel specialists appear at Lucknow bench.
How many UP GSTAT benches exist?
Three: Lucknow, Varanasi, Prayagraj - the highest allocation for any state.

Do Not Delay Your Lucknow Bench Appeal

3-month limitation under S.112(1) is a statutory bar. Failure to file within the 3-month limitation period permanently extinguishes the right of appeal.

For transitional orders, 30 June 2026 is absolute. With UP having one of the highest pending GST appeal backlogs in India (over 1.5 lakh cases across the state), the staggered filing system means earlier filing leads to earlier listing.

Every day of delay increases pre-deposit complexity as interest compounds. For Kanpur and Agra's large manufacturing units facing multi-crore demands, early filing locks in a lower pre-deposit quantum. Condonation of delay is discretionary under S.112(4) and courts have applied this restrictively.

Call +91 945 945 6700 | WhatsApp Us

File Your GSTAT Appeal at Lucknow Bench - Talk to Our Team Today

The Lucknow GSTAT bench provides businesses across central and western Uttar Pradesh with a dedicated appellate forum for GST disputes. Covering Lucknow, Kanpur, Agra, Bareilly, and Aligarh zones - one of India's largest manufacturing corridors - this bench handles appeals from the Commissioner of State Tax UP (UPGST) and the CGST Lucknow Zone.

Patron Accounting's representation model combines CA-led case management with of-counsel GST litigation specialists who bring 15+ years of indirect tax experience. From pre-deposit computation through APL-05 filing and final hearing representation, the entire process is coordinated end-to-end.

📞 Call +91 945 945 6700 💬 WhatsApp Us ✉️ Email Us

Book a Free Consultation - No Obligation.

GSTAT State Bench Locations Across India

GSTAT has 32 State Benches across India. File your appeal at the bench covering your jurisdiction — Patron Accounting represents clients at all benches.

GSTAT State Bench Locations

Select your bench location to know jurisdiction districts and filing procedure

Vijayawada
Andhra Pradesh
Patna
Bihar
Raipur
Chhattisgarh
New Delhi
Delhi (NCT)
Mumbai
Goa + Maharashtra
Pune
Goa + Maharashtra
Nagpur
Maharashtra (Vidarbha)
Ahmedabad
Gujarat
Surat
Gujarat
Gurugram
Haryana
Shimla
Himachal Pradesh
Ranchi
Jharkhand
Bangalore
Karnataka
Dharwad
Karnataka (North)
Kochi
Kerala + Lakshadweep
Indore
Madhya Pradesh
Cuttack
Odisha
Chandigarh
Punjab + Chandigarh UT
Jalandhar
Punjab
Jaipur
Rajasthan
Jodhpur
Rajasthan (West)
Chennai
Tamil Nadu + Puducherry
Madurai
Tamil Nadu (South)
Hyderabad
Telangana
Lucknow
Uttar Pradesh - You're Here
Varanasi
Uttar Pradesh (East)
Prayagraj
Uttar Pradesh (Central)
Dehradun
Uttarakhand
Kolkata
WB + Sikkim + A&N
Siliguri
West Bengal (North)
Guwahati
Assam + NE States
Srinagar
J&K + Ladakh

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

This page is reviewed quarterly by the CA and CS Team at Patron Accounting LLP, or earlier if GSTAT Procedure Rules, pre-deposit thresholds, bench composition, or filing deadlines change.

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