CGST Act · Chapter XVIII
Appeals and Revision
s. 107Appeals to Appellate Authority
Section 107 is the first appeal against an adjudication order. The appeal must be filed within three months, with the admitted dues and a pre-deposit of 10% of the disputed tax; the balance is then stayed. The Appellate Authority can confirm, modify or annul, but cannot send the case back.
- Under section 107(1) of the CGST Act, 2017 any person aggrieved by a decision or order of an adjudicating authority may appeal within three months of its communication (Form GST APL-01, Rule 108).
- The Commissioner may direct a departmental appeal within six months (section 107(2)–(3)).
- Delay may be condoned for sufficient cause by one further month only (section 107(4)); the Appellate Authority has no power beyond that, following Singh Enterprises v CCE (Supreme Court, 2007) on the identical excise provision.
- The appellant must pay the admitted amount in full and 10% of the disputed tax, capped at Rs. 20 crore from 01.11.2024 (Rs. 25 crore before); from 01.10.2025, for an order demanding only penalty, 10% of the penalty (section 107(6)). Recovery of the balance is then stayed (section 107(7)).
- The Appellate Authority cannot remand the case (section 107(11)); it should decide within one year where possible (section 107(13)).
s. 108Revisional Authority
Section 108 lets a senior officer re-examine an order — not appealed by the department — that is erroneous and prejudicial to the revenue, after hearing the taxpayer.
- Under section 108(1) of the CGST Act, 2017 the Revisional Authority may call for and examine records and, if a decision is erroneous in so far as it is prejudicial to the revenue, illegal or improper, or has not taken into account material facts, pass an order after giving an opportunity of being heard.
- No revision is permitted where the order is under appeal under section 107, 112, 117 or 118, where the appeal period has not expired, where more than three years have passed since the order, or where it was already revised (section 108(2)).
- Revisional orders are appealable to the Appellate Tribunal (section 112).
s. 109Constitution of GSTAT
Section 109, recast in 2023, constitutes the GST Appellate Tribunal. Years after GST began, the Tribunal was finally set up and began taking appeals in 2025, with a Principal Bench at New Delhi and State Benches across the country.
- Under section 109 of the CGST Act, 2017 (substituted by the Finance Act, 2023 from 01.08.2023) the Government establishes the GST Appellate Tribunal with a Principal Bench at New Delhi (President, a Judicial Member, a Technical Member (Centre) and a Technical Member (State)) and State Benches of two Judicial and two Technical Members.
- Appeals involving place of supply are heard only by the Principal Bench; anti-profiteering matters under section 171(2) also go only to the Principal Bench (second proviso to section 109(5), inserted by the Finance (No. 2) Act, 2024).
- Appeals up to Rs. 50 lakh not involving a question of law may be heard by a single member (section 109(8)).
- The President, Justice (Retd.) Sanjaya Kumar Mishra, took oath on 06.05.2024; the Principal Bench and thirty-one State Benches have been notified.
s. 110President and Members of GSTAT
Section 110 governs who may sit on the GST Appellate Tribunal and how they are chosen, serve and may be removed. The CBIC text has not caught up with the 2023 amendment that raised the age limits and opened Judicial Member posts to advocates.
- Under section 110(1) of the CGST Act, 2017 (substituted from 01.08.2023) the President must have been a Judge of the Supreme Court or Chief Justice of a High Court; a Judicial Member must have been a High Court Judge or a District or Additional District Judge for a combined ten years; Technical Members are senior central or State tax officers with twenty-five years in Group A.
- The CGST (Second Amendment) Act, 2023 made advocates with ten years of substantial experience in indirect tax litigation eligible as Judicial Members, set a minimum age of fifty, and raised the retirement age to seventy for the President and sixty-seven for Members.
- Appointments are made on the recommendations of a Search-cum-Selection Committee chaired by the Chief Justice of India or a Supreme Court Judge nominated by him (section 110(2), (4)).
- The President and Members hold office for four years, subject to the age limits, and may be reappointed for two years (section 110(9)–(10)).
s. 111Procedure before GSTAT
Section 111 frees the Tribunal from the technicalities of civil procedure while giving it the powers of a civil court.
- Under section 111 of the CGST Act, 2017 the Appellate Tribunal is guided by natural justice, not bound by the Code of Civil Procedure, and may regulate its own procedure.
- It has civil court powers to summon, examine on oath, require documents, receive affidavits, issue commissions, review its decisions and dismiss or restore matters; its orders may be enforced as decrees (section 111(2)–(3)).
- Its proceedings are judicial proceedings for the purposes of perjury and contempt, and it is a civil court for section 195 and Chapter XXVI of the CrPC (section 111(4)).
s. 112Appeals to GSTAT
Section 112 is the second appeal, to the GST Appellate Tribunal. Because the Tribunal did not function for years, appeals against orders passed meanwhile were allowed until a notified date — finally 31.07.2026 for most of the backlog.
- Under section 112(1) of the CGST Act, 2017 a person aggrieved by an order under section 107 or 108 may appeal within three months of communication, or by the date notified by the Government, whichever is later (Form GST APL-05).
- By notification issued in June 2026, superseding the notification of 17.09.2025, appeals against orders communicated before 01.05.2026 could be filed until 31.07.2026, and departmental applications against orders passed before 01.02.2026 likewise; later orders follow the normal limits.
- The Tribunal may refuse to admit appeals involving Rs. 50,000 or less (section 112(2)), and may condone delay of up to three months (section 112(6)); cross-objections may be filed within forty-five days (section 112(5)).
- The appellant must pay a further 10% of the disputed tax (20% before 01.11.2024), capped at Rs. 20 crore (Rs. 50 crore before); for penalty-only orders, a further 10% of the penalty from 01.10.2025 (section 112(8)). Recovery of the balance is stayed until disposal (section 112(9)).
s. 113Orders of GSTAT
Section 113 sets out what the Tribunal may do on appeal. Unlike the first appellate authority, it may remand a case.
- Under section 113(1) of the CGST Act, 2017 the Appellate Tribunal, after hearing the parties, may confirm, modify or annul the order, or refer the case back for fresh adjudication.
- No more than three adjournments may be granted to a party (section 113(2)).
- It may rectify an error apparent on the record within three months of its order (section 113(3)); it should decide appeals within one year where possible (section 113(4)).
- Its orders are final, subject to appeals under sections 117 and 118 (section 113(6)).
s. 114Financial and Administrative Powers
Section 114 gives the President of the Tribunal the financial and administrative powers needed to run its Benches.
- Under section 114 of the CGST Act, 2017 (substituted from 01.08.2023) the President exercises the prescribed financial and administrative powers over the Principal Bench and State Benches, as may be prescribed.
s. 115Interest on pre-deposit refund
Section 115 compensates an appellant who wins: the pre-deposit is refunded with interest from the day it was paid.
- Under section 115 of the CGST Act, 2017, where a pre-deposit under section 107(6) or 112(8) is to be refunded because of an order of the Appellate Authority or Tribunal, interest at the rate under section 56 (6%) is payable from the date of payment until the refund.
s. 116Authorised Representative
Section 116 says who may represent a taxpayer before GST officers, the Appellate Authority and the Tribunal.
- Under section 116(1) of the CGST Act, 2017 a person may appear through an authorised representative, except when required to appear personally for examination on oath.
- Authorised representatives include a relative or regular employee; an advocate; a chartered accountant, cost accountant or company secretary holding a certificate of practice; a retired officer of a State commercial tax department or of the Board who served at least two years in a Group-B gazetted post or above (not within one year of retirement); and an enrolled GST practitioner (section 116(2)).
- Persons dismissed from government service, convicted of offences connected with GST proceedings, found guilty of misconduct, or insolvent are disqualified (section 116(3)).
s. 117Appeal to High Court
Section 117 provides the third tier for State Bench decisions: an appeal to the High Court, but only on a substantial question of law.
- Under section 117(1) of the CGST Act, 2017 an appeal lies to the High Court from an order of a State Bench of the Appellate Tribunal if the case involves a substantial question of law.
- It must be filed within 180 days of receipt of the order; delay may be condoned for sufficient cause (section 117(2)).
- The High Court formulates the question and hears the appeal on it, before a Bench of at least two Judges (section 117(3)–(7)).
s. 118Appeal to Supreme Court
Section 118 provides the final appeal. Principal Bench decisions — which include all place-of-supply cases — go straight to the Supreme Court.
- Under section 118(1) of the CGST Act, 2017 an appeal lies to the Supreme Court from any order of the Principal Bench of the Appellate Tribunal, and from a judgment of a High Court under section 117 which it certifies as fit for appeal to the Supreme Court.
- The Code of Civil Procedure applies to such appeals as far as may be (section 118(2)).
s. 119Sums due notwithstanding appeal
Section 119 makes clear that a further appeal does not of itself suspend payment of what a Tribunal or High Court order requires.
- Under section 119 of the CGST Act, 2017, notwithstanding an appeal to the High Court or Supreme Court, sums due to the Government under an order of the Principal Bench or a State Bench of the Tribunal, or of the High Court, are payable in accordance with that order.
s. 120Monetary limits
Section 120 lets the CBIC set monetary limits for departmental appeals, so that small disputes are not litigated further. Not appealing in one case does not bind the department in others.
- Under section 120(1) of the CGST Act, 2017 the Board, on the Council's recommendation, may fix monetary limits for appeals and applications by central tax officers.
- Circular 207/1/2024-GST fixed the limits at Rs. 20 lakh for the Appellate Tribunal, Rs. 1 crore for the High Court and Rs. 2 crore for the Supreme Court, subject to exceptions such as constitutional validity of a provision.
- A decision not to appeal under these limits does not preclude an appeal in another case on the same issue, and no one may argue that the department acquiesced (section 120(2)–(4)).
s. 121Non-appealable orders
Section 121 lists administrative decisions against which no statutory appeal lies; they may be challenged only by writ.
- Under section 121 of the CGST Act, 2017 no appeal lies against an order or decision of a central tax officer relating to: (a) an order of the Commissioner transferring proceedings from one officer to another; (b) an order for seizure or retention of books, documents or registers; (c) a decision to sanction prosecution; or (d) an order allowing payment in instalments under section 80.