Pending GST Appeals in Gujarat Seven Years, 700+ Cases
The focus keyphrase “Pending GST Appeals” has troubled businesses and professionals in Gujarat for years. Despite seven years since GST implementation in July 2017, over 700 GST appeals remain unresolved in the state, causing uncertainty and blocking working capital.
In this blog, Efiletax explains why these appeals pile up, legal developments around GST Appellate Tribunals (GSTAT), and what taxpayers can do meanwhile.
Why So Many Pending GST Appeals?
Here’s why Pending GST Appeals keep increasing:
- No Functional GSTAT:
As per the CGST Act, 2017 (Section 109–113), appeals against orders of the first appellate authority must go to GSTAT. But due to legal challenges, the Tribunal wasn’t operational for years. - Burden on High Courts:
Taxpayers approached High Courts, but HC intervention is limited to substantial questions of law, not fact-based disputes. - Administrative Delays:
Backlogs, short staffing and Covid disruptions worsened the pile-up.
Fact Check:
As per the Gujarat Commercial Tax Department’s recent data (April 2025), over 720 appeals are still pending at the second appellate level.
Legal Updates on GSTAT
- Constitutional Basis:
Article 323B empowers Parliament to create Tribunals like GSTAT. - New Rules in 2024–25:
The GSTAT (Appointment and Conditions of Service of President and Members) Rules, 2024 notified by CBIC aim to make the Tribunal functional by mid-2025. - Key Supreme Court Cases:
In Madras Bar Association vs. Union of India (2021), SC struck down certain tribunal provisions, leading to delays.
What Should Taxpayers Do While Appeals Are Pending?
Until the GSTAT starts functioning properly:
Timely Compliance:
Continue filing returns and pay admitted taxes to avoid further penalties.
Legal Recourse:
If the matter is urgent and affects working capital, consult a tax lawyer for interim relief via High Court writ petitions.
Documentation:
Maintain all invoices, tax payment proofs, and correspondence to strengthen your appeal once the Tribunal resumes.
Expert View
“Many taxpayers neglect timely hearings assuming the system is slow. But missing deadlines can turn a winnable appeal into a tax demand with penalties. Stay proactive and follow up with your consultant.”
— CA Jitendra Shah, GST Specialist, Ahmedabad
FAQs on Pending GST Appeals
Q1: Where can I track my GST appeal status in Gujarat?
Check on Commercial Tax Gujarat Portal.
Q2: What is the fee for filing an appeal?
As per Rule 108 of CGST Rules, 10% of disputed tax amount must be deposited.
Q3: Can I claim refund if I win the appeal?
Yes. If the appeal is allowed in your favour, the pre-deposit can be claimed back under Section 54.
Key Takeaways
| Issue | Current Status |
|---|---|
| Appeals Pending | 700+ |
| Main Reason | No functional GSTAT |
| Alternative | High Court writs |
| Expected GSTAT Operational | Mid-2025 (as per CBIC) |
Final Words
The backlog of Pending GST Appeals impacts cash flow and peace of mind. Stay updated, maintain records, and consult Efiletax experts for hassle-free appeal filing and compliance support.
Summary
Over 700 Pending GST Appeals in Gujarat await resolution due to delays in setting up GSTAT. Understand the reasons, legal status, and expert tips to manage appeals effectively. Stay compliant and consult Efiletax for end-to-end support.