No Pre-Deposit For Revenue In GSTAT Appeals; Principal Bench Issues Instructions For Filing Appeals

The Goods and Services Tax Appellate Tribunal (GSTAT), Principal Bench has clarified that appeals filed by the Revenue will not require payment of pre-deposit or court fee while issuing instructions on the documents that must accompany appeals filed before the Tribunal under Section 112 of the Central Goods and Services Tax Act.

In instructions dated March 10, 2025, the tribunal stated that appeals filed through Form APL-05 (appeal filed by Revenue) must include soft copies of the Show Cause Notice, Order-in-Original, Order-in-Appeal, statement of facts, and grounds of appeal.

Proof of pre-deposit and court fee is required, unless a higher court has granted exemption, in which case “flag (defect) should not be raised.”

Dealing with appeals filed by taxpayers under Section 112(1), the Tribunal said that where scanned certified copies of the Order-in-Original or Order-in-Appeal are uploaded, and the scrutiny officer is satisfied with the endorsement made by the issuing authority, no defect should be flagged.

It also directed that the appellant taxpayer must upload an authorization in favour of a tax professional, or a vakalatnama executed in the name of an advocate.

For appeals filed by the department under Section 112(3), the tribunal listed the documents that must be submitted, including the Show Cause Notice, Order-in-Original, Order-in-Appeal, statement of facts, grounds of appeal, and the opinion of the Commissioner directing that the appeal be filed. The instructions make it clear that “No Court Fee / Pre Deposit is required in appeal filed by the Revenue (Department).”

The tribunal further stated that a single verification and digital signature of the appellant will be sufficient.

Click Here To Read/Download Instructions