Notes on Indian law filed under GST disputes, published by Juris Eagle.https://juriseagle.com/insights/practice/gst-disputesen-inMon, 09 Nov 2026 12:40:42 GMThttps://juriseagle.com/disclaimerhttps://juriseagle.com/insights/gst-appeals-pre-deposit-and-the-tribunalhttps://juriseagle.com/insights/gst-appeals-pre-deposit-and-the-tribunalA goods and services tax (GST) demand under the Central Goods and Services Tax Act, 2017 (CGST Act) is appealed first to the Appellate Authority under section 107 within three months, which one further month can extend, on payment of the admitted amount and 10 per cent of the remaining tax in dispute, capped at INR 20 crore of central tax. The second appeal lies to the Goods and Services Tax Appellate Tribunal (GSTAT) under section 112 within three months, which three further months can extend, on a further 10 per cent with a further cap of INR 20 crore of central tax. The State tax in an intra-State demand is appealed under the corresponding provisions of the State Goods and Services Tax Act, which carry their own deposit. Each payment stays recovery of the balance, and since 1 October 2025 an order that demands only a penalty carries the same 10 per cent deposit on the penalty.Mon, 02 Nov 2026 00:00:00 GMTAdv. Ravi KumarTaxtaxation-and-fiscalgst-disputes2024 Juris Eagle. This website is intended solely for informational purposes and does not constitute solicitation or advertisement under applicable Bar Council regulations. The transmission or receipt of information through this platform does not create an advocate-client relationship. Legal advice is rendered only upon formal written engagement with the firm.