Part O.6 — Timeline of an appeal

Order to rectification, with the provision governing each transition. Rules of the GSTAT (Procedure) Rules, 2025 unless marked otherwise.

O.6.1 The chain

   ORDER-IN-APPEAL (s.107) or REVISIONAL ORDER (s.108)
        |
        |  communicated to the party           <- limitation starts here, s.112(1)
        v
   PRE-DEPOSIT              s.112(8)(a) admitted amounts in full
        |                   s.112(8)(b) 10% of disputed tax, IN ADDITION to s.107(6),
        |                               capped at Rs.20 crore
        |                   s.112(9)   recovery of the balance deemed stayed
        v
   APPEAL FILED ONLINE      r.18(1) on the GSTAT Portal, in the prescribed Form
        |                   r.18(2),(3) one appeal per order-in-appeal; one Form per
        |                               order-in-original; no joint appeals
        |                   r.20 contents; r.21 documents; r.22 endorsement
        |                   r.19 date endorsed by the Registrar ONLY if filed manually -
        |                       largely SPENT: Notn 13/2025-CT omitted the manual-filing
        |                       provisos in CGST rr.110, 111 w.e.f. 22.09.2025
        |                   CGST r.110(4) provisional ack in Part A of FORM GST APL-02A;
        |                       final ack in Part B; appeal "treated as filed ONLY when"
        |                       the final ack issues. Order not on the portal -> upload a
        |                       self-certified copy within 7 DAYS or the filing date moves
        |                   r.21(2) fee: CGST r.110(5) - Rs.1,000 per Rs.1 lakh,
        |                       max 25,000, min 5,000; flat 5,000 if no demand
        v
   SERVICE ON THE OTHER SIDE   r.34 - "as soon as they are filed", on the respondent
        |                             AND the concerned Commissioner
        v
   SCRUTINY                 r.24(1) defect -> notice -> return -> 7 working days
        |                   r.24(2) Registrar's outer limit: 30 days from filing
        |                   r.24(3) failure -> decline to register, reasons in writing
        |                   r.24(4) personal hearing -> listed with defects before the Bench
        |                   r.32    alternative route: Form accepted defective, 30 days
        |                           to complete; r.32(5) representation to the Bench
        |                           -- ASK FOR THE ORIGINAL NUMBER (r.21(3), r.32(5))
        v
   REGISTRATION             r.25 numbered and entered in the register
        |                   GSTAT CDR-03 (provisional) -> GSTAT CDR-04 (registered)
        v
   PLEADINGS                r.36(1) respondent's reply, 1 month from receipt
        |                   r.36(2) applicant must specifically admit, deny or rebut
        |                   r.37    rejoinder, 1 month or as the Bench directs
        |                   r.35    cross-objections (s.112(5): 45 days from notice)
        v
   LISTING                  r.38(1) daily cause list, GSTAT CDR-01
        |                   r.38(2) order of priority; r.38(4) coram
        |                   r.12    urgent listing: before 12 noon -> next working day
        |                   r.39    new cause list where the Bench does not sit
        v
   HEARING                  r.41(1) appellant heard first
        |                   r.41(2) respondent, then appellant in reply
        |                   r.31    grounds not in the Form need leave
        |                   r.45    additional evidence
        |                   r.42    appellant absent -> dismissal for default OR decide
        |                           on merits; proviso -> restoration on sufficient cause
        |                   r.43    respondent absent -> ex parte
        |                   r.47    adjournment on such terms as the Bench thinks fit
        |                   s.113(2) SUFFICIENT CAUSE, REASONS IN WRITING, AND A CAP OF
        |                            THREE ADJOURNMENTS PER PARTY - not in these Rules
        v
   ORDER                    r.99-r.102 disposal, operative portion, costs
        |                   r.51    order signed and dated by every Member
        |                   r.103   pronouncement; certified copy to the parties
        |                   r.104,r.105 pronouncement by one Member; Member unavailable
        |                   r.112   format of the order
        |                   s.113(1) confirm, modify, annul - OR REMAND
        |                   s.113(6) final and binding, save ss.117-118
        v
   RECORD CLOSES            r.110  Court officer's entries, immediately on pronouncement
        |                   r.111  transmission of the order
        |                   r.113  indexing after disposal, on communication
        |                   r.114  copy of every final order to the library
        |                   r.65,r.66 preservation, retention, weeding
        v
   WITHDRAWAL?              CGST r.113A - any time BEFORE the s.113(1) order, in
   (optional, any time      FORM GST APL-05/07W. After the final acknowledgement it
    before the order)       needs the TRIBUNAL'S APPROVAL, decided within 15 days.
        |                   A fresh appeal after withdrawal must STILL be within
        |                   s.112(1)/(3) - withdrawal does NOT reset limitation
        v
   RECTIFICATION            r.108(2) party's application: GSTAT FORM-01, ONLINE,
        |                            1 MONTH from the final order
        |                   s.113(3) the Tribunal's own power: 3 MONTHS - and a party
        |                            must be heard before any enhancement
        v
   ONWARD                   s.117  State Bench -> High Court, 180 days from RECEIPT,
                                   substantial question of law, delay condonable
                                   without outer limit
                            s.118  Principal Bench -> Supreme Court DIRECTLY
                            s.119  sums due payable notwithstanding the further appeal

O.6.2 The six transitions people get wrong

1. Communication, not the date on the order. The chain starts at communication (s.112(1)). Everything downstream is computed from a date that must be proved, so keep the proof.

2. Service under r.34 is immediate, not at the hearing. "As soon as they are filed", on the respondent and the concerned Commissioner. The respondent's month under r.36(1) runs from receipt, so late service delays the appellant's own matter.