Delhi HC Issues Notice on Challenge to June 30 GSTAT Deadline

The Delhi High Court has issued notice on a writ petition filed by the GST Appellate Tribunal (GSTAT) Bar Association, Delhi, challenging the June 30, 2026, deadline prescribed for filing appeals before the GST Appellate Tribunal in cases where the impugned orders were communicated before April 1, 2026. However, the Court declined to grant any interim relief and said it would consider the matter after receiving responses from the Union Government and the Central Board of Indirect Taxes and Customs (CBIC).

A vacation bench comprising Justices Mini Pushkarna and Vinod Kumar observed that no interim order was warranted at this stage. The Bench directed the respondents to file their replies, granted liberty to the petitioner to file a rejoinder thereafter, and listed the matter before the regular roster bench on July 27, 2026.

The petitioner contended that although Section 112 of the CGST Act has provided a statutory right of appeal to the GST Appellate Tribunal since 2017, the Tribunal became operational in Delhi only on April 2, 2026. It was further submitted that the detailed procedure for e-filing appeals was explained to taxpayers and professionals only during a National Workshop held on June 15, 2026.

According to the petitioner, stakeholders were effectively left with only 15 days to file appeals relating to orders accumulated over several years due to the non-functioning of the Tribunal. The writ petition describes the June 30 deadline as “palpably unjust, unfair and unreasonable,” considering the complexity of the newly introduced e-filing process.

The petition also highlights that the GSTAT’s online filing mechanism remains cumbersome and prone to technical glitches. It points out that the Tribunal itself had acknowledged the practical difficulties faced by appellants in a communication dated May 14, 2026.

In view of these circumstances, the GSTAT Bar Association has sought an extension of the appeal filing deadline by at least three months from June 15, 2026, along with other consequential reliefs. The High Court will examine the issue after the respondents file their replies.