Chartered Accountants in India, working with clients across Europe

CA for GSTAT Appeals: Tribunal Representation | NDSA
CA for GSTAT appeals

Before the Tribunal, fully prepared.

A Tribunal appeal is heard by judicial and technical members who read the record closely. Preparation decides most cases. Check how ready yours is.

ReadinessChecked first
Paper bookPrepared by us
BenchWe appear
Is your appeal ready?

A guide only. We review the full record.

01 · What we do

Our role at the Tribunal.

BeforeMerits review

Whether to go to the Tribunal.

YouDecide
FilingAPL-05

Memorandum, grounds and deposit.

OnlineGSTAT portal
RecordPaper book

Indexed evidence and law.

ReadyBefore hearing
HearingArguments

Before the bench.

ThenOrder
We also file cross-objections when the department appeals.
02 · Examples

Tribunal matters we’ve prepared.

BBasalt ToolsGraz parent
Situation
Classification dispute lost at first appeal.
What we did
Prepared technical evidence and a focused paper book.
Outcome
Matter argued before the bench.
MMeridian LabsLeuven parent
Situation
Refund rejection confirmed in first appeal.
What we did
Showed export receipts and formula errors.
Outcome
Refund allowed by the Tribunal.

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

03 · Common myths

GSTAT representation myths.

Wherever you live in Europe

Tribunal support across Europe.

We represent Indian entities of groups in every EU country, Switzerland and Norway.

BerlinMunichFrankfurtHamburgStuttgartAmsterdamRotterdamThe HagueEindhovenBrusselsAntwerpLuxembourgParisLyonToulouseDublinCorkStockholmGothenburgCopenhagenHelsinkiOsloZurichGenevaViennaMilanRomeMadridBarcelonaLisbonPortoWarsawKrakówPragueBudapestBucharestTallinnVilniusAthensValletta
04 · FAQs

CA for GSTAT questions answered.

Can a CA appear before GSTAT?
Yes, as an authorised representative.
What do you prepare?
APL-05, grounds and the paper book.
Do you compute the deposit?
Yes.
Can you file cross-objections?
Yes.
Do we need to attend?
No, we appear for you.
What if we’re late?
We seek condonation where possible.
Are refund appeals different?
They usually need no deposit.
What comes after GSTAT?
The High Court, on law.
Do you report to HQ?
Yes.
How do we start?
Send us both orders.

Heading to the Tribunal? Let’s prepare.

Send us the orders. We’ll check readiness and file.

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.