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The GST Appellate Tribunal : A Comprehensive Overview

The GST Appellate Tribunal is an authority specialized in resolving disputes related to GST at the appellate level. It serves as the second level of appeal under GST laws and stands as the initial common platform for dispute resolution between the Centre and the states. It functions as a unified forum to ensure consistency in resolving disputes and expedite case resolutions. The GST Appellate Tribunal is headquartered in New Delhi.



The composition of the GST Appellate Tribunal includes a National Bench based in New Delhi, comprising the President (who serves as the Head), a Judicial Member, and two Technical Members, one representing the state and the other representing the Centre.

Additionally, there may be State Benches composed of two Judicial Members and two Technical Members, with one representing the Centre and the other representing the state.



NRI/OCI/RI investors may contribute up to 100% in the corpus of IFSC-based FPIs without the FPI required to submit the above-mentioned documents by setting up Retail Schemes, Restricted Schemes, and Exchange Traded Funds subject to the following conditions:

  1. The Tribunal operates independently of the Code of Civil Procedure, 1908, yet upholds the principles of natural justice and maintains the autonomy to govern its proceedings.
  2. The Tribunal holds powers akin to those of a civil court under the Code of Civil Procedure, 1908, concerning actions such as summoning individuals, requesting document submission, and accepting evidence via affidavits.
  3. The Tribunal has the authority to request public records, issue commissions for witness testimony, and adjudicate representations for default or dismissal.
  4. Orders issued by the Tribunal can be enforced similarly to court decrees, with the Tribunal possessing the authority to pursue execution within the local jurisdiction.
  5. All proceedings conducted before the Tribunal are classified as judicial proceedings, and for specific legal intents, the Tribunal is recognized as a civil court.



The government appoints members to the GST Appellate Tribunal, including a Judicial Member and two Technical Members, one representing the Centre and the other the state.

The National Bench, led by the President, specializes in matters concerning the place of supply, while regional and state benches handle appeals within designated areas.

The allocation of duties among members is determined by the President and state Presidents. In case of a member’s absence, an appeal may be heard by two members, or in certain situations, by a single member.

The government retains the flexibility to transfer members for administrative convenience, recognizing variations in roles and needs between the Centre and the states.



If a taxpayer is dissatisfied with the decision of the First Appellate Authority, they have the opportunity to appeal for a revision by applying to the Appellate Tribunal under GST.

However, for the application to be accepted, it must be submitted within three months from the date of the appeal, accompanied by the applicable fee and the FORM GST APL-05.

Any application submitted after this timeframe will not be entertained. Upon registration of the appeal, the applicant will receive an acknowledgement number.



To file an appeal with the Appellate Tribunal, applicants must pay a fee comprising the entire amount, encompassing tax, fines, interest, and penalties from the initial order.
In case of any disagreement, the appellant is obligated to pay 20% of the disputed amount as GST appeal fees.

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Our GST & Indirect Tax Services team focuses on resolving practical issues faced by taxpayers and businesses while ensuring due compliance with complex legislation. Our services extend from timely and systematic support for GST compliances to advisory on a wide range of contemporary indirect tax issues and GST litigation support.


Our team of GST Consultants possesses in depth experience across diverse sectors and offer tailored solutions for tax optimization while ensuring due compliance with this complex and dynamic legal transaction regime law. To know more about our services, visit https://dpncglobal.com/gst-indirect-tax/


DISCLAIMER: The information contained herein is in summary form and is prepared based on the provisions of GST law and related Rules, Circulars, Notifications therein. For details, please refer the relevant provisions. While the information is believed to be accurate to the best of our knowledge, we do not make any representations or warranties, express or implied, as to the accuracy or completeness of this information. Reader should conduct and rely upon their own examination and analysis and are advised to seek their own professional advice. We accept no responsibility for any errors it may contain, whether caused by negligence or otherwise or for any loss, howsoever caused or sustained, by the person who relies upon it.