GST Appellate Tribunal (GSTAT) Appeals | N D Savla & Associates
Appeal at GSTAT · Maharashtra

Appeals Before the GST Appellate Tribunal — Compiled. Presented. Contested.

Second-stage appeals before the GST Appellate Tribunal, including paper book compilation, pre-deposit at the tribunal stage, stay applications and hearing representation.

Book Free Consultation

The Tribunal is the first independent forum in the GST appeal chain and the last that decides questions of fact. Everything that a business wants considered on the facts of its case has to be brought fully on record here.

At N D Savla & Associates, we prepare and present tribunal appeals for businesses across Maharashtra — drafting the memorandum, compiling the paper book and appearing with counsel where the matter calls for it.

Presentation carries real weight at this stage. A well-indexed paper book with the record, the orders below and the authorities relied on makes the case far easier to follow than a bundle assembled at the last moment.

Our Tribunal Appeal Services

Appeal Viability Review

Assessment of the merits and the threshold for taking the matter to the tribunal.

Memorandum of Appeal

Drafting of the memorandum with grounds arising from the appellate order.

Paper Book Compilation

Compilation and indexing of the record, orders and authorities relied upon.

Pre-Deposit Computation

Computation of the additional pre-deposit applicable at the tribunal stage.

Stay Applications

Applications for stay of recovery pending disposal of the appeal.

Condonation Applications

Applications for condonation of delay where limitation has run.

Hearing Representation

Representation at hearings, with counsel briefed where appropriate.

Departmental Appeals

Defence where the department appeals against a favourable order.

Our Tribunal Appeal Process

1

Order & Merits Review

The appellate order is reviewed and the grounds for tribunal appeal identified.

2

Drafting

The memorandum of appeal and statement of facts are drafted.

3

Pre-Deposit & Filing

The additional pre-deposit is paid and the appeal filed with annexures.

4

Paper Book & Hearing

The paper book is compiled and the matter argued at hearing.

5

Order & Further Remedy

The tribunal order is reviewed and further remedy advised if needed.

Why It Matters

An independent forum on questions of fact
Grounds drawn from the appellate order itself
Pre-deposit computed for the tribunal stage
Recovery addressed through a stay application
A paper book that presents the case clearly
Counsel briefed where the matter warrants it
Departmental appeals defended on the same record
Advice on further remedy after the order

Frequently Asked Questions

It is the appellate forum constituted under the Act to hear appeals against orders passed by the first appellate authority or the revisional authority.
An appeal is to be filed within the period prescribed from the date of communication of the order appealed against, with a limited extension where sufficient cause is shown.
An additional pre-deposit of a percentage of the remaining tax in dispute applies at the tribunal stage, over and above the amount paid at the first appeal.
The Act permits the tribunal to refuse to admit an appeal where the amount involved does not exceed the threshold prescribed for that purpose.
The department may appeal against an order it considers unsustainable, subject to the monetary limits and authorisations applicable to departmental appeals.
An appeal from the tribunal lies to the High Court or the Supreme Court in the circumstances provided under the Act, generally on questions of law.

Taking a matter to the Tribunal?

Send us the appellate order — we’ll assess the grounds and prepare the appeal.