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GSTAT Appeal Filing in Raipur: 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 →

Bench Jurisdiction: All 33 Chhattisgarh districts including Raipur, Bilaspur, Durg, Korba, Rajnandgaon

Bench Status: Becoming operational - members appointed Dec 2025, joining 21 January 2026

Pre-Deposit: 20% of disputed tax under S.112(8), inclusive of 10% paid at first appeal stage

Of-Counsel Specialists: 15+ years indirect tax experience - CESTAT, High Court, and GSTAT bench appearances

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    TL;DR: The Raipur GSTAT bench covers all 33 Chhattisgarh districts. Becoming operational in early 2026, it handles GST appeals under Section 112 CGST Act. Pre-deposit is 20% of disputed tax (inclusive of 10% paid at first appeal), cap Rs 50 crore each CGST/SGST. File within 3 months. Patron Accounting's CA team and of-counsel GST litigation specialists with 15+ years of indirect tax experience handle Raipur bench proceedings end-to-end.
    ParameterDetails
    BenchRaipur GSTAT Bench
    StateChhattisgarh
    JurisdictionAll 33 Chhattisgarh districts
    Bench StatusBecoming Operational - Members appointed Dec 2025, joining 21 Jan 2026
    Pre-deposit20% of disputed tax under S.112(8) (inclusive of 10% at S.107 stage)
    Limitation Period3 months from order date under S.112(1). Legacy cases: 30 June 2026.
    Filing FormForm APL-05 on efiling.gstat.gov.in
    Filing FeesRs 1,000 per Rs 1 lakh of tax or penalty, capped at Rs 25,000

    Businesses in Chhattisgarh that have received an adverse order from the GST Appellate Authority under Section 107 of the CGST Act now have a dedicated appellate forum at the Raipur GSTAT bench. The Raipur bench covers all 33 districts, including key commercial centres such as Raipur, Bilaspur, Durg, Korba, and Rajnandgaon.

    The Commissioner, Commercial Tax-GST, Chhattisgarh and the Principal Commissioner, CGST and Central Excise, Raipur are the primary GST authorities whose orders may be challenged before this bench. With members appointed in December 2025 and a joining date of 21 January 2026, the Raipur bench is now becoming operational, enabling Chhattisgarh businesses to file second appeals directly rather than relying solely on writ petitions before the Chhattisgarh High Court. Learn more about GSTAT Appeal Filing in India.

    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 at Raipur Bench

    Definition: GSTAT - the GST Appellate Tribunal - is the statutory forum established under Section 109 of the CGST Act, 2017 for appeals against orders of the GST Appellate or Revisional Authority. The Raipur bench covers all Chhattisgarh districts. Businesses file appeals here under Section 112 using Form APL-05.

    The Raipur bench was constituted under Notification S.O. 3048(E) dated 31 July 2024, with jurisdictional details specified in S.O. 5063(E) dated 26 November 2024. Chhattisgarh has a single GSTAT bench at Raipur covering all 33 districts with no circuit bench arrangement. Before this bench became operational, the Chhattisgarh High Court at Bilaspur was the only avenue for GST disputes beyond the first appellate level.

    Raipur GSTAT Bench GSTAT Appeal Filing - Raipur Bench

    Who Needs GSTAT Appeal Filing in Raipur

    Any taxpayer or GST-registered business in Chhattisgarh that has received an unfavourable order from the First Appellate Authority under Section 107 or the Revisional Authority under Section 108 of the CGST Act can file a second appeal before the Raipur GSTAT bench under Section 112.

    The Raipur bench holds jurisdiction over all 33 districts of Chhattisgarh. This means businesses registered under GSTIN prefix '22' (Chhattisgarh state code) across Raipur, Bilaspur, Durg, Korba, Rajnandgaon, Surguja, Bastar, Raigarh, Janjgir-Champa, and all other districts file their GSTAT appeals at the Raipur bench. There is no circuit bench arrangement for Chhattisgarh. See also: GST Registration Services.

    Common demand categories triggering GSTAT appeals in Chhattisgarh include ITC reversal demands under Section 16, classification disputes particularly in the mining and steel sectors, fake invoice allegations, export refund denials, and penalty orders under Sections 122 to 127.

    • Manufacturing and steel businesses in Durg-Bhilai facing ITC reversal and classification disputes
    • Mining and mineral sector companies in Korba with rate classification challenges
    • Trading businesses across Raipur with fake invoice allegations
    • Export-oriented steel and industrial units with refund denials
    • Transport operators with e-way bill violation penalties on inter-state routes
    • Businesses in remote districts (Bastar, Dantewada, Surguja) requiring appellate access

    Our GSTAT Appeal Filing Services - Raipur Bench

    ServiceWhat We Do
    Case AssessmentReview demand order from CGST Raipur Commissionerate or Chhattisgarh Commercial Tax-GST. Assess appealability under S.112 and identify strongest grounds.
    Pre-Deposit StrategyCompute 20% pre-deposit under S.112(8), account for 10% already paid at S.107 stage. Advise on hardship waiver and Electronic Cash Ledger compliance.
    APL-05 DraftingDraft grounds of appeal with consecutively numbered paragraphs. Compile all supporting documents as per GSTAT Procedure Rules, 2025 checklist.
    E-Filing CoordinationSubmit Form APL-05 on efiling.gstat.gov.in with Bharatkosh challan and all annexures in PDF format.
    Bench RepresentationOf-counsel GST litigation specialists appear at Raipur bench for admission and final hearings. Hybrid mode available.
    High Court EscalationIf GSTAT order is unfavourable, appeal to Chhattisgarh High Court at Bilaspur under S.113 on substantial question of law.
    Our Process

    GSTAT Appeal Filing Process at Raipur Bench - 6 Steps

    End-to-end process from demand order assessment to Raipur bench hearing

    Step 1

    Assess Appealability

    Verify that the demand order from the CGST or SGST authority in Chhattisgarh is appealable under Section 112 CGST Act. Identify whether the impugned order was passed by the Joint Commissioner (Appeals), Central GST, Raipur or by the Appellate Authority under the Chhattisgarh GST Act. Confirm the order falls within the Raipur bench jurisdiction covering all 33 districts.

    Identify CGST/SGST authorityVerify S.107 order disposed
    Order Reviewed 01
    Step 2

    Calculate Pre-Deposit

    Compute 20% of disputed tax under Section 112(8) CGST Act. Deduct the 10% already deposited at the first appeal stage under Section 107 - net additional deposit is 10% of the original disputed tax. Patron advises on hardship waiver applications and Electronic Cash Ledger payment compliance.

    20% pre-deposit computationCash Ledger compliance
    Pre-Deposit Computed 02
    Step 3

    Prepare Form APL-05

    Draft detailed grounds of appeal with consecutively numbered paragraphs. Compile supporting documents including certified copy of the impugned order, pre-deposit challan, GSTIN certificate, relevant GSTR returns, SCN with reply, and Vakalatnama. All documents in PDF format per GSTAT Procedure Rules, 2025.

    Numbered grounds of appeal29-point document checklist
    APL-05 Drafted 03
    Step 4

    File on GSTAT Portal

    Submit Form APL-05 on efiling.gstat.gov.in with pre-deposit proof within 3 months under S.112(1). For legacy cases: staggered filing till 30 June 2026. Pay filing fees through Bharatkosh portal - Rs 1,000 per Rs 1 lakh, capped at Rs 25,000.

    E-filing on gstat.gov.in3-month deadline tracked
    Appeal Filed 04
    Step 5

    Attend Admission Hearing

    Patron's of-counsel GST litigation specialists with 15+ years of indirect tax experience appear at the Raipur bench for admission proceedings. The GSTAT conducts hearings in hybrid mode - physical at the Raipur bench or virtual from any location.

    Of-counsel representationHybrid hearing mode
    Admission Hearing 05
    Step 6

    Final Hearing and Order

    Represent at the final hearing before the Raipur bench, file written submissions supported by evidence and legal precedent. The bench pronounces its order within 30 days. If adverse, appeal to the Chhattisgarh High Court at Bilaspur under Section 113 on a substantial question of law.

    Order within 30 daysHC escalation if needed
    Order Obtained 06

    Documents Required for GSTAT Appeal at Raipur Bench

    • Form APL-05 - prescribed GSTAT appeal form with cause title, impugned order reference, GSTIN, and numbered grounds
    • Certified copy of impugned order - First Appellate Authority or Revisional Authority order being challenged
    • Pre-deposit payment proof - challan evidencing 20% of disputed tax through Electronic Cash Ledger
    • GSTIN registration certificate - confirming Chhattisgarh registration (state code 22)
    • GST returns - GSTR-1, GSTR-3B, GSTR-9 for the disputed period
    • SCN and reply to SCN - original show cause notice and taxpayer response
    • Original adjudication order (DRC-07) - demand order from the assessing authority
    • Vakalatnama and GSTAT FORM 04 - authorisation for representative to appear
    • Bharatkosh payment receipt - filing fee payment confirmation
    • Chhattisgarh-specific: Affidavit supporting interlocutory applications. English translations with accuracy affidavit for Hindi documents.

    Challenges in GSTAT Appeal Filing for Chhattisgarh Businesses

    Writ-to-Tribunal Transition

    Chhattisgarh businesses accustomed to the Chhattisgarh High Court writ jurisdiction must now navigate the transition to tribunal proceedings. Businesses that obtained interim orders from the HC in the absence of GSTAT need to assess whether those matters should now be moved to the tribunal.

    29-Point Document Checklist

    The GSTAT Procedure Rules, 2025 require all relied-upon documents to be uploaded at filing time. Unlike CESTAT practice, incomplete filings risk return of papers by the Registrar. For businesses in remote districts like Bastar, Dantewada, or Surguja, compiling certified copies within 3 months is challenging.

    Complex Pre-Deposit Calculations

    Cases involving multiple demand heads or overlapping CGST and Chhattisgarh SGST demands make pre-deposit computation complex. Payment through Electronic Cash Ledger (not ITC) requires arranging cash outflow at filing time.

    Critical Warning: 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 courts have applied this restrictively.

    Fees for GSTAT Appeal Filing at Raipur Bench

    The total cost includes statutory components and professional fees for CA-led case management and of-counsel representation.

    ComponentAmount
    Pre-deposit under S.112(8)20% of disputed tax (inclusive of 10% at S.107 stage); cap Rs 50 Crore each CGST/SGST
    Filing FeeRs 1,000 per Rs 1 lakh of tax or penalty, capped at Rs 25,000
    Interlocutory Application FeeRs 5,000 per application
    Certified Copy FeeAs per GSTAT 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 Raipur bench proceedings

    📞 Call +91 945 945 6700

    Why Choose Patron Accounting for GSTAT Appeal Filing in Raipur

    CA-Led Case Management

    Qualified Chartered Accountants coordinate your GSTAT case end-to-end from case assessment through pre-deposit computation, APL-05 drafting, and filing coordination.

    Of-Counsel GST Specialists

    15+ years indirect tax experience including CESTAT, High Court, and GSTAT bench appearances. Deep expertise in ITC reversal, classification, and fake invoice matters.

    Pan-India 32 Bench Coverage

    Offices in Pune, Mumbai, Delhi, and Gurugram. Representation at all 32 GSTAT benches ensuring Chhattisgarh businesses get metropolitan-quality representation.

    Chhattisgarh Jurisdiction Knowledge

    Understanding of the CGST Raipur Commissionerate structure and Chhattisgarh Commercial Tax-GST enforcement patterns across all 33 districts.

    End-to-End Coordination

    From pre-deposit computation through APL-05 filing and final hearing representation - every stage managed with defect-free filing standards.

    HC-to-GSTAT Transition Expertise

    Guidance on transitioning from Chhattisgarh HC writ jurisdiction to GSTAT tribunal proceedings - an angle zero competitors cover.

    Trusted by Businesses Across India

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

    "Patron's team handled our GST demand notice professionally. Their understanding of the appellate process and attention to detail gave us confidence throughout the proceedings."

    - Manufacturing Client, Central India

    With offices in Pune, Mumbai, Delhi, and Gurugram, Patron Accounting coordinates GSTAT representation across India - ensuring Chhattisgarh businesses receive the same quality of representation available at metropolitan benches.

    Patron + Of-Counsel vs Alternatives - Raipur Bench

    CriterionPatron AccountingUnrepresentedGeneral CA Firm
    GSTAT ExperienceOf-counsel specialists, 15+ years indirect tax litigationNo tribunal experienceLimited or no GSTAT experience
    Raipur Bench KnowledgePan-India bench coverage including Raipur jurisdiction mappingNo bench procedure awarenessMay lack Raipur-specific intelligence
    Pre-Deposit AdvisoryStrategic computation with hardship waiver assessmentRisk of miscalculationBasic computation only
    Pan-India CoverageAll 32 GSTAT benchesSingle location onlyTypically local only
    Of-Counsel SpecialistsDedicated GST litigation team with HC/Tribunal experienceSelf-representationGeneralist practitioners
    E-Filing CoordinationEnd-to-end GSTAT portal management, defect-free filingManual, error-proneBasic filing support

    Which districts fall under the Raipur GSTAT bench jurisdiction?

    The Raipur GSTAT bench covers all 33 districts of Chhattisgarh, including Raipur, Bilaspur, Durg, Korba, Rajnandgaon, Bastar, Raigarh, Surguja, Jashpur, Janjgir-Champa, Mahasamund, Dhamtari, Kawardha, Korea, and all recently created districts. There is no circuit bench for Chhattisgarh - all appeals are heard exclusively at Raipur.

    Is the Raipur GSTAT bench operational?

    The Raipur bench is becoming operational as of early 2026. Judicial Member Pradeep Kumar Vyas and Technical Member (Centre) Satish Kumar Agrawal were appointed in December 2025 with a joining date of 21 January 2026. The GSTAT e-filing portal at efiling.gstat.gov.in is accepting appeal filings. Previously, the Chhattisgarh High Court was granting interim protection in GST matters.

    What is the pre-deposit for filing at the Raipur GSTAT bench?

    The pre-deposit is 20% of the disputed tax amount under Section 112(8) of the CGST Act, inclusive of the 10% already paid at the first appeal stage under Section 107. The net additional deposit at the GSTAT stage is 10%. Cap: Rs 50 Crore for CGST and Rs 50 Crore for SGST. Payment must be through Electronic Cash Ledger - not ITC.

    What is the deadline for filing at the Raipur GSTAT bench?

    The standard limitation period is 3 months from the date of communication of the order under Section 112(1) CGST Act. For legacy cases where orders were passed before 1 April 2026, a staggered filing window extends till 30 June 2026. Condonation under S.112(4) is discretionary and requires an affidavit.

    How to file a GSTAT appeal on the e-filing portal?

    Register on efiling.gstat.gov.in with your authenticated email and mobile. Validate your ARN/CRN of APL-01 or APL-03. Complete Form APL-05 with order details and grounds. Upload supporting documents in PDF. Pay fees via Bharatkosh. Sign digitally (DSC mandatory for companies and LLPs) or via EVC.

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

    Yes. Under Section 113 of the CGST Act, an appeal against a GSTAT order lies to the Chhattisgarh High Court at Bilaspur - but only on a substantial question of law. Questions of fact are finally determined by GSTAT. Patron's team advises on whether your case qualifies for a High Court appeal.

    What is Form APL-05 for GSTAT appeal?

    Form APL-05 is the prescribed form for filing appeals before GSTAT under Rule 110 of the CGST Rules, 2017. It requires the cause title, impugned order reference, party details including GSTIN, consecutively numbered grounds, and a separate fact or allegation in each paragraph. Filed electronically on the GSTAT portal.

    What is the GSTAT appeal filing fee for Chhattisgarh businesses?

    The filing fee is Rs 1,000 per Rs 1 lakh of tax or penalty involved, capped at Rs 25,000. Interlocutory applications (stay, condonation, early hearing) cost Rs 5,000 each. All fees payable through the Bharatkosh portal.

    Quick Answers

    Is GSTAT filing mandatory online?
    Yes. Rule 18 of GSTAT Procedure Rules 2025 mandates online filing at efiling.gstat.gov.in. No offline filing accepted.
    Can joint appeals be filed?
    No. Rule 18(3)(b) prohibits joint or combined appeals. Each aggrieved person must file separately.
    Does the Raipur bench do virtual hearings?
    Yes. GSTAT conducts hearings in hybrid mode - physical at Raipur bench or virtual from any location.
    What about existing CG HC writ petitions?
    CG HC directed appellants be given chance to file statutory appeals once GSTAT becomes operational.
    Does Patron have a Raipur office?
    No. Cases coordinated from Pune, Mumbai, Delhi, Gurugram. Of-counsel appear at Raipur bench.
    What is the appeal deadline?
    3 months under S.112(1). Legacy cases till 30 June 2026. Missing it permanently bars appeal.

    Do Not Delay Your Raipur 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. There is no automatic extension.

    Every day of delay increases complexity as interest compounds on the demand. For Chhattisgarh businesses with large outstanding demands, delayed filing means continued exposure to coercive recovery action. The Raipur bench is newly operational - early filers will benefit from shorter listing times.

    Call +91 945 945 6700 or WhatsApp us now.

    File Your GSTAT Appeal at Raipur Bench - Get Expert Help Today

    The operationalisation of the Raipur GSTAT bench marks a watershed moment for GST dispute resolution in Chhattisgarh. Businesses across all 33 districts now have access to a dedicated, specialised appellate forum - a significant improvement over the costly writ petition route through the Chhattisgarh High Court.

    Patron Accounting's CA team and of-counsel GST litigation specialists provide end-to-end GSTAT appeal filing services for Chhattisgarh businesses. From initial case assessment through pre-deposit computation, Form APL-05 preparation, e-filing, and bench representation at Raipur, every stage is coordinated with the expertise tribunal proceedings demand.

    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 or when GSTAT Procedure Rules, bench roster, or CGST/Chhattisgarh GST notification changes affect Raipur bench filing requirements.