Chartered Accountants in India, working with clients across Europe

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GST Appeal Services: From First Appeal to Tribunal | NDSA
GST appeals · The ladder

Disagree with a GST order? Climb the ladder.

GST disputes move through set levels, each with its own form, deadline and pre-deposit. The GST Appellate Tribunal has been hearing appeals since 2025. Here is the ladder.

Plan my appeal WhatsApp us
3 monthsFirst appeal
10%Pre-deposit
GSTATNow working
The GST appeal ladderFrom order to court
Appellate AuthorityFirst appeal in APL-01, 10% pre-deposit
GST Appellate TribunalSecond appeal in APL-05, further 10%
High CourtOn substantial questions of law
Supreme CourtFinal appeal
RevisionBy senior officers, on their side

Paying the pre-deposit stays recovery of the rest while the appeal is pending.

01 · Levels

The appeal levels compared.

First appealGSTAT
FormAPL-01APL-05
Time limitThree monthsThree months
Pre-deposit10% of disputed taxFurther 10%
FiledGST portalGSTAT e-filing portal
DecidesFacts and lawFacts and law
02 · How we work

Running your appeal.

  1. 1
    Assess

    The order

    Strength and exposure.

  2. 2
    Draft

    Grounds

    Specific and complete.

  3. 3
    Deposit

    Pre-deposit

    Correctly computed.

  4. 4
    File

    Online

    With documents.

  5. 5
    Argue

    At hearing

    And follow through.

03 · Examples

Appeals we’ve handled.

PPolaris PumpsGothenburg parent
Situation
Credit denied for supplier non-filing.
What we did
Showed receipt, payment and supplier tax payment.
Outcome
Demand set aside.
FFerro Group IndiaVienna parent
Situation
Intercompany secondments treated as taxable supply.
What we did
Argued employment relationship with contracts and payroll.
Outcome
Relief in appeal.

Illustrative examples with names changed. Every case depends on its own facts.

04 · Common myths

GST appeal myths.

Related services

More on GST appeals.

Related pages.

Credit and refunds

Audits and assessments

Demands

Appeals

Wherever you live in Europe

GST appeals across Europe.

We handle appeals for Indian entities of groups in every EU country, Switzerland and Norway.

BerlinMunichFrankfurtHamburgStuttgartAmsterdamRotterdamThe HagueEindhovenBrusselsAntwerpLuxembourgParisLyonToulouseDublinCorkStockholmGothenburgCopenhagenHelsinkiOsloZurichGenevaViennaMilanRomeMadridBarcelonaLisbonPortoWarsawKrakówPragueBudapestBucharestTallinnVilniusAthensValletta
05 · FAQs

GST appeals questions answered.

What is the first appeal?
An appeal to the Appellate Authority.
What is the time limit?
Three months from the order.
What is the pre-deposit?
10% of disputed tax at each level.
Is GSTAT working?
Yes, since 2025.
Which form for GSTAT?
APL-05.
Does pre-deposit stop recovery?
Yes, for the balance.
Can delay be condoned?
Within limits.
Is pre-deposit refunded if I win?
Yes.
When can I go to the High Court?
On substantial questions of law.
Can you handle our appeal?
Yes.

Order against you? Plan the appeal now.

Send us the order. We’ll assess it and file in time.

Plan my appeal +91 9819 000 511

General guidance based on the rules as they stand, including the Income-tax Act, 2025 and the Income-tax Rules, 2026. It is not legal, tax or financial advice for your situation; please contact us before acting on it.