Section 112 – Appeal to Appellate Tribunal
Section 112 of CGST Act, 2017 – Appeal to Appellate Tribunal
Updated on: February 2026 (as applicable till date)
Prepared by: Yours Tax Consultant
1. Objective of Section 112
Section 112 provides the statutory right to file an appeal before the Goods and Services Tax Appellate Tribunal (GSTAT) against orders passed by:
- The Appellate Authority under Section 107, or
- The Revisional Authority under Section 108
It is the second appellate stage under the GST dispute resolution mechanism.
2. Orders Appealable under Section 112
Appeal to the Appellate Tribunal lies against:
- Orders passed under Section 107 (First Appeal)
- Orders passed under Section 108 (Revision)
However, appeals on place of supply issues are heard by the Principal Bench.
3. Statutory Provision – Section 112 (Overview)
Section 112(1):
Any person aggrieved by an order passed
by the Appellate Authority
or the Revisional Authority
may appeal to the Appellate Tribunal
within three months
from the date on which the order
is communicated to such person.
Section 112(3):
The Commissioner may,
on his own motion,
or upon request,
direct any officer subordinate to him
to appeal to the Appellate Tribunal
within six months
from the date of communication of the order.
4. Time Limit for Filing Appeal
| Category | Time Limit |
|---|---|
| Taxpayer appeal | 3 months from date of communication |
| Department appeal | 6 months from date of communication |
| Condonable delay | Further 3 months (on sufficient cause) |
Appeals beyond the condonable period are barred by limitation.
5. Mandatory Pre-deposit under Section 112(8)
To file an appeal before the Tribunal, the appellant must pay:
- 100% of admitted tax, interest, fine, fee and penalty, and
- 20% of disputed tax (in addition to 10% already paid at first appeal stage)
Total disputed tax pre-deposit: 30% (10% at first appeal + 20% at Tribunal stage)
On payment of pre-deposit, recovery of the balance amount is deemed to be stayed.
6. Form and Manner of Appeal
Appeal shall be filed:
- In FORM GST APL-05 (taxpayer)
- In FORM GST APL-07 (department)
- Electronically on the GST portal
The appeal must include:
- Statement of facts
- Grounds of appeal
- Copy of impugned order
7. Cross-Objections under Section 112(5)
The respondent may file cross-objections within 45 days from the receipt of notice of appeal.
Such cross-objections are treated as an independent appeal.
8. Powers of the Appellate Tribunal
The Appellate Tribunal may:
- Confirm the order appealed against
- Modify the order
- Annul the order
- Remand the case (where permitted)
However, it must:
- Follow principles of natural justice
- Pass reasoned and speaking orders
9. Limitation on Tribunal’s Jurisdiction
The Tribunal:
- Cannot examine constitutional validity of GST law
- Cannot grant relief beyond scope of appeal
Constitutional issues lie before High Courts.
10. Section 112 vs Section 107
- Section 107: First appeal before Appellate Authority
- Section 112: Second appeal before Appellate Tribunal
Section 112 is the final fact-finding stage.
11. Practical Scenarios
- High-value tax demands
- Conflicting interpretation of law
- Adverse first appellate orders
Most GST jurisprudence will evolve at this level.
12. Related Provisions
- Section 107 – Appeals to Appellate Authority
- Section 108 – Revisional powers
- Section 109 – Constitution of Appellate Tribunal
13. Professional Insight
Section 112 is the backbone of GST litigation. Since the Tribunal is the final fact-finding authority, meticulous drafting, proper evidence, and strict compliance with limitation and pre-deposit are absolutely critical. Mistakes at this stage are often irreversible.
Disclaimer: This article is prepared based on the CGST Act, 2017, rules, notifications and prevailing legal position as applicable till date. Tribunal procedures may evolve after full operationalisation of GSTAT.
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