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

Businesses registered under the Uttar Pradesh Goods and Services Tax Act, 2017 (UPGST Act) and the CGST Act across Varanasi, Gorakhpur, Azamgarh, Jaunpur, and Ghazipur now have a dedicated appellate forum at the GSTAT's Varanasi bench. Eastern Uttar Pradesh is home to India's largest handloom and textile cluster (Varanasi silk), GI-registered artisan industries (Gorakhpur terracotta, Azamgarh black pottery, Mirzapur carpets, Bhadohi rugs), and the Sonbhadra heavy industrial corridor.

If you have received an unfavourable order from the first appellate authority under Section 107 or a revision under Section 108 of the CGST/UPGST Act, filing a GSTAT appeal at the Varanasi bench is your statutory remedy under Section 112. 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 Varanasi bench.

Bench Status: Operational. The Varanasi GSTAT bench commenced operations in January 2026. Ananjai Kumar Rai (Member, UP Commercial Tax Tribunal, Bench-IV, Varanasi) serves as Technical Member (State). Uttar Pradesh was among the first states to appoint its Technical Members (State).

Any taxpayer registered under the UPGST Act or CGST Act whose place of business falls within the Varanasi bench jurisdiction can file a second appeal here. This covers a diverse industrial geography - from Varanasi's world-renowned silk weaving and Banarasi saree industry to Gorakhpur's fertiliser and food processing sector, Azamgarh's black pottery and power loom cluster, Jaunpur's perfume (attar) and glass bangle industries, Ghazipur's food processing units, and the Sonbhadra industrial corridor anchored by Grasim Industries and multiple thermal power plants.

Appeals at the Varanasi bench arise from orders passed by the Commissioner, CGST and Central Excise, Varanasi Commissionerate (with divisions at Varanasi, Gorakhpur-I, Gorakhpur-II, Azamgarh, and Mirzapur) and the Commissioner of State Tax, UP (UPGST). 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.

• Varanasi silk weavers facing handloom vs powerloom classification disputes (5% vs 12% GST rate)
• Gorakhpur fertiliser and food processing units with Section 74 fake invoice demands
• Sonbhadra heavy industry units with ITC claims on capital goods
• GI-registered artisan products (Gorakhpur terracotta, Azamgarh black pottery, Mirzapur-Bhadohi carpets) with valuation disputes
• Eastern UP transporters facing e-way bill violations under Sections 129/130

• 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
• Eastern UP-specific documents: For Varanasi silk/handloom disputes - handloom/powerloom classification certificates from Textiles Commissioner. For GI-registered products - GI registration certificate.

Artisan Sector Classification Disputes

Eastern UP's GI-registered products (Varanasi silk, Gorakhpur terracotta, Azamgarh pottery, Mirzapur carpets, Bhadohi rugs) face persistent classification challenges. Whether a product qualifies for the 5% handloom rate or the 12% powerloom rate has significant financial impact for small weavers.

High Pre-Deposit Burden on MSMEs

Eastern UP's economy is dominated by micro and small enterprises. The 10% pre-deposit under S.112(8) on even moderate demands represents a disproportionate working capital impact for artisans and small manufacturers.

Multi-Division Jurisdiction

The CGST Varanasi Commissionerate has five divisions (Varanasi, Gorakhpur-I, Gorakhpur-II, Azamgarh, Mirzapur). Identifying which division passed the original order and ensuring correct documentation requires careful jurisdictional analysis.

Limitation Period Management

The 3-month window under S.112(1) is strict. Failure to file within the 3-month limitation period under S.112(1) CGST Act permanently extinguishes the right of appeal.

Sonbhadra Heavy Industry Complexity

ITC claims on capital goods, inter-unit transfers, and power generation captive consumption create complex valuation disputes that require specialized representation at the Varanasi bench.

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

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"Patron's team handled our handloom classification dispute with the CGST Varanasi division. The classification evidence they compiled was decisive - our demand was overturned."

With offices in Pune, Mumbai, Delhi, and Gurugram, Patron Accounting coordinates GSTAT representation across India.

Patron Accounting offers comprehensive GST litigation and compliance support beyond GSTAT appeal filing:

• GSTAT Appeal Filing Services in India - National hub page
• GSTAT Pre-Deposit Calculation & Advisory
• GSTAT e-Filing Portal Assistance
• GSTAT Appeal Filing in Lucknow - Central/western UP bench
• GSTAT Appeal Filing in Prayagraj - Central-eastern UP bench
• GST Registration Services

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

Do Not Delay Your Varanasi Bench Appeal

For transitional orders, 30 June 2026 is absolute. Earlier filing means earlier listing at the newly operational bench.

Every day of delay increases pre-deposit complexity as interest compounds. Condonation of delay is discretionary under S.112(4) and courts have applied this restrictively.

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