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Clear out junk files and repair common Windows errorsFree Scan →Fix the driver behind crashes, sound loss and screen glitchesFind Drivers →Under India’s GST framework, the proper officer or other designated adjudicating authority makes the original decision. If you are entitled to challenge that order, the usual first appeal is to the prescribed Appellate Authority under section 107 of the CGST Act; further statutory routes may lead to GSTAT and, in limited circumstances, a High Court or the Supreme Court. The correct forum and deadline depend on the order, statutory provision, tax period and jurisdiction.
What is the difference between GST adjudication and an appeal?
Adjudication is the original determination; an appeal is a statutory review of an existing decision or order. In adjudication, the designated authority considers the notice and response and determines liability under the applicable provision. At appeal, an eligible person asks a different, prescribed forum to review the order.
Section 107(1) of the CGST Act says: “Any person aggrieved by any decision or order passed under this Act … by an adjudicating authority may appeal to such Appellate Authority as may be prescribed…” (CGST Act, section 107).
Which authority handles each stage?
The ordinary route is a sequence, not a choice among interchangeable offices. The order’s legal basis determines which route is available.
Do these 3 things before closing this tab:
1Repair Windows errors before they cause bigger problems2Scan for outdated or missing drivers - takes under a minute3Clear out junk files and repair common Windows errors| Stage | Authority | Role and route |
|---|---|---|
| Original decision | Proper officer or adjudicating authority | Makes the first-instance determination and issues the order under the applicable GST law. The exact officer depends on the relevant law and administrative assignment. |
| First appeal | Prescribed Appellate Authority | Reviews an eligible adjudicating authority decision or order under section 107. Taxpayers generally use FORM GST APL-01 for the demand-order appeal workflow. |
| Further appeal | Goods and Services Tax Appellate Tribunal (GSTAT) | Section 112 provides an appeal from specified orders, including relevant Appellate Authority orders under section 107 and revisional orders under section 108. |
| Specified appeal on a question of law | High Court | Section 117 provides a route from a State Bench GSTAT order where a substantial question of law is involved. |
| Further appeal in defined cases | Supreme Court | Section 118 provides routes for specified Tribunal Principal Bench orders or a case certified by a High Court; it is not a general next appeal for every GST dispute. |
The CGST framework is not the whole picture in every dispute: corresponding State or Union Territory GST provisions and integrated tax rules may also apply. Check the order and jurisdiction before deciding which authority is competent.
Where do you appeal a GST demand order?
For an appealable adjudication order, the usual first forum is the prescribed Appellate Authority under section 107—not the officer who issued the original order. The GST Portal describes the demand-order APL-01 filing process and eligibility for taxpayers and certain unregistered persons. Check the Portal’s current instructions for the live workflow: GST Portal appeal FAQ.
Do not assume every notice or order can be appealed through the same route. Identify the provision cited, the authority that issued the order and whether the statute provides an appeal from that kind of decision. If the matter has already gone through a first appeal, section 112 and the Tribunal’s applicable commencement and filing rules may become relevant.
How long do you have to appeal a GST order?
First appeal under section 107
Ordinarily, the appeal must be filed within three months from communication of the order. The Appellate Authority may allow up to one additional month if sufficient cause for delay is shown. These are statutory periods; confirm the communication date, applicable law and any case-specific issue before calculating a deadline. See section 107 of the CGST Act.
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Appeal to GSTAT under section 112
The section 112 period is tied to communication of the order or a date notified by the Government for Tribunal filings, whichever is later, and the Tribunal’s commencement arrangements matter. Check the current GSTAT and CBIC notices for the applicable start event and deadline. A GSTAT notice previously showed an extension to 31 July 2026; that date has passed, and it should not be treated as the current deadline without a newer applicable notice. Consult the GSTAT e-filing portal and CBIC GST updates.
Appeal to a High Court under section 117
For the specified appeal from a State Bench GSTAT order, section 117 states a period of 180 days from receipt of the order. The High Court may entertain a late appeal if sufficient cause is shown, but the route requires a substantial question of law; it is not simply another general merits review. See section 117 of the CGST Act.
What payments are required before an appeal?
Section 107 requires payment of admitted amounts and a statutory pre-deposit to file a first appeal. Section 112 also contains pre-deposit requirements for Tribunal appeals. The amount depends on the order and the law in force, so do not rely on a generic figure: check the applicable statutory provision and current Portal instructions, and obtain advice on how the order’s disputed and admitted components are treated. The relevant provisions are section 107 and section 112.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Why the tax period and allegation matter
The statutory provision in the notice matters as much as the forum. Under the consolidated CGST Act, section 74 applies to determination relating to periods up to financial year 2023–24 where the specified fraud, wilful misstatement or suppression-to-evade-tax basis is alleged. Section 74A is the newer framework referenced for later periods. Read the notice and order to establish the tax period and legal basis rather than assuming every demand follows section 74. See section 74 of the CGST Act.
What to check before choosing a route
- Read the order’s issuing authority, statutory section, tax period and tax head.
- Confirm that the order is appealable and identify the prescribed forum for that order.
- Record when the order was legally communicated; limitation periods may run from that event.
- Check current Tribunal notifications if considering a section 112 appeal.
- Establish admitted dues and the required pre-deposit under the provision governing the appeal.
- Check whether CGST, SGST/UTGST or IGST rules and jurisdiction affect the route.
For statutory wording, use the relevant consolidated Act provisions and current official Portal notices. NACIN’s Handbook of GST Law and Procedures is also available as a reference; verify that any edition you consult reflects amendments applicable to your period.
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