GSTAT Appeal Filing in Vijayawada - Overview
TL;DR
The Vijayawada GSTAT Bench is the designated appellate forum for businesses across 26 Andhra Pradesh districts that have received adverse GST demand orders. The bench is operational since January 2026 with Judicial Member Bhaskar Reddy Vemireddy. File your appeal in Form APL-05 on efiling.gstat.gov.in within 3 months of the order date. Pre-deposit of 20% of disputed tax under S.112(8) CGST Act is mandatory. Patron Accounting's CA team and of-counsel specialists handle proceedings end-to-end at both Vijayawada main bench and Visakhapatnam circuit bench.
| Parameter | Details |
|---|---|
| Bench | Vijayawada GSTAT Bench (Andhra Pradesh State Bench) |
| Jurisdiction (Main) | Krishna, NTR, Guntur, Palnadu, Bapatla, Prakasam, Sri Potti Sriramulu Nellore, Kurnool, Nandyal, Ananthapuramu, Sri Sathya Sai, YSR Kadapa, Annamayya, Tirupati, Chittoor (15 districts) |
| Circuit Bench | Visakhapatnam - covers Srikakulam, Vizianagaram, Parvatipuram Manyam, Alluri Sitharama Raju, Visakhapatnam, Anakapalli, Kakinada, Dr. B.R. Ambedkar Konaseema, East Godavari, West Godavari, Eluru (11 districts) |
| Bench Status | Operational (January 2026). Judicial Member: Bhaskar Reddy Vemireddy. Temporary location: Vinayagar Brindavan Apartments, Labbipet, Vijayawada. |
| Pre-deposit | 20% of disputed tax mandatory under S.112(8) CGST Act (cumulative: 10% at first appeal + 10% at GSTAT). Cap: Rs 20 crore each CGST and SGST. |
| Limitation Period | 3 months from date of order under S.112(1). Backlog appeals: deadline 30 June 2026. |
| Filing Mode | Online only via efiling.gstat.gov.in - Form APL-05 |
| SGST Authority | Chief Commissioner of State Tax (AP), Edupugallu, Vijayawada |
| CGST Commissionerates | Visakhapatnam CGST Commissionerate + Guntur CGST Commissionerate |
The Vijayawada GSTAT Bench operates under the Guntur CGST Commissionerate and the Andhra Pradesh Chief Commissioner of State Tax, with jurisdiction extending from Krishna and Guntur in the coastal belt to Kurnool and Ananthapuramu in Rayalaseema. Andhra Pradesh recorded post-settlement SGST revenue of Rs 33,301 crore in FY 2024-25, reflecting the scale of GST compliance and enforcement activity in the state. With the bench now operational, businesses no longer need to approach the Andhra Pradesh High Court under writ jurisdiction for second-stage GST appeals. The Visakhapatnam circuit bench covers 11 additional districts in the Godavari and North Andhra region, bringing total GSTAT coverage to 26 Andhra Pradesh districts.
Trusted by 10,000+ Businesses for GST Litigation
Patron Accounting's CA team manages your case end-to-end from pre-deposit computation through final GSTAT order. With deep expertise in Andhra Pradesh's dual-bench structure, our team correctly routes your appeal to either the Vijayawada main bench or the Visakhapatnam circuit bench based on your district of registration.
With offices in Pune, Mumbai, Delhi, and Gurugram, Patron Accounting coordinates GSTAT representation nationally, including at the Vijayawada and Visakhapatnam benches. Our team understands the specific demand patterns in the AP jurisdiction - from ITC reversal demands by the Guntur CGST Commissionerate to classification disputes on marine exports from the Visakhapatnam zone.