Delhi High Court Issues Notice On Plea Seeking Extension Of GSTAT Appeal Deadline, Refuses Interim Relief

The Delhi High Court on Wednesday issued notice on a plea filed by the GST Appellate Tribunal (GSTAT) Bar Association, Delhi, challenging the June 30, 2026 deadline for filing appeals before the GSTAT in respect of orders communicated prior to April 1, 2026 and seeking extension of the filing period by at least three months from June 15, 2026, when the e-filing procedure was formally explained to stakeholders.

However, the court declined to grant any interim relief at this stage.

A vacation bench of Justices Mini Pushkarna and Vinod Kumar observed that it would consider the issue after receiving replies from the respondents.

"I am not granting any interim relief. Let them file a reply, we'll see. In case it is to be done, we'll see that," the bench ruled.

The court issued notice to the Union of India represented through the Ministry of Finance and the Central Board of Indirect Taxes and Customs (CBIC). It directed the respondents to file their replies and granted liberty to the petitioner to file a rejoinder thereafter. The matter has been listed before the roster bench on July 27, 2026.

Counsel for the petitioner submitted that although Section 112 of the CGST Act has provided a right of second appeal since 2017, the GSTAT commenced operations in Delhi only on April 2, 2026 and the procedure for e-filing appeals was formally explained during a National Workshop conducted on June 15, 2026. It was argued that stakeholders were effectively left with only 15 days to file appeals that had accumulated over several years due to the non-functioning of the Tribunal.

Referring to the challenge raised in the writ petition, counsel relied upon the plea that, “The time allowed for filing of appeal up to 30th June 2026 is palpably unjust, unfair and unreasonable having regard to the complicated procedure adopted by the GSTAT.” The petition further states that “practically only 15 days time is available to the stakeholders and professionals to file appeals which have been piled up over the years on account of non-functioning of GSTAT.”

The petitioner further contended that the GSTAT e-filing process remains cumbersome and susceptible to technical glitches. It pointed out that GSTAT itself had acknowledged difficulties faced by appellants in e-filing through a communication dated May 14, 2026 and sought extension of the filing period by at least three months from June 15, 2026, apart from other consequential reliefs.