The next step when the first appeal does not resolve it.
TaxIf you disagree with the first appellate order, a second appeal can be filed before the GST Appellate Tribunal (GSTAT) in Form GST APL-05 within the time allowed, with an additional pre-deposit and filing fee. Tribunal appeals need careful drafting and complete records.
Grounds and merits for a second appeal.
Calculating the additional pre-deposit and fee.
Drafting, paper book and filing.
Through authorised representatives.
Tick off what you already have.
Send the notice and the period it covers. Note the reply date written on it.
We explain what is being asked and what records will answer it.
We draft the reply with supporting documents and agree it with you.
We file it on the portal and track the response.
Further appeals to the High Court are possible on questions of law, in specific circumstances.
It depends on the bench and its workload. We keep you updated at every stage.
Usually yes, an additional pre-deposit applies at the tribunal stage.
This page is general information, not legal or tax advice for your situation. Rules change; talk to AROBA before acting on it. Last updated 10 November 2026.
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