GSTAT | Gogra Legal

Appeal in Goods and Services Tax Appellate Tribunal: E-filing and Law

For the first time, the nation will witness the use of Section 112 of the CGST Act, 2017, which provides the right to appeal in GSTAT against an order passed by the appellate authority. What needs to be analyzed is whether the GSTAT Procedure Rules, 2025, relevant provisions of the GST Act, and the e-filing portal, align with the constitutional scheme of GST, which was meant for ease of doing business in India. This post puts many questions on the table which may lead to potential need for reforms in GST laws for proper delivery of justice. https://taxguru.in/goods-and-service-tax/appeal-goods-services-tax-appellate-tribunal-e-filing-portal-law.html

21 Apr, 2026