GSTAT has No Jurisdiction to Extend Due Date: 30th June last date to clear backlog of appeals:

GSTAT has No Jurisdiction to Extend Due Date: 30th June last date to clear backlog of appeals

The GSTAT has officially clarified that it does not have the jurisdiction to extend the due date of filing a second appeal under Section 112 of the CGST act; taxpayers are urged to file appeals before June 30, 2026.

Taxpayers Advised to File Section 112 Second Appeal Before June 30

authorSaloni KumaridateJun 11, 2026
Last update on Jun 11, 2026
GSTAT has No Jurisdiction to Extend Due Date: 30th June last date to clear backlog of appeals The GST Appellate Tribunal (GSTAT) in a recent announcement has clarified that it does not have authority or jurisdiction to extend the due date of filing a second appeal under Section 112 of the Central Goods and Services Tax (CGST) Act.
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The due date for filing eligible backlog appeals before the Tribunal through the e-filing system is June 30, 2026. It has been strictly asserted that appeals filed after this date will not be entertained; consequently, taxpayers/tax officials who are appellants are advised to file the appeals before the prescribed deadline, as they will not be granted any extra time limit thereafter.
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The GSTAT further highlighted that appellants should not wait until the last moment to submit their appeals, as this can result in unnecessary delays and technical issues. All eligible appellants are urged to make use of the e-filing portal and submit their second appeals well before the deadline to avoid a last-minute rush and procedural complications. Deadlines for GSTAT appeals: 1. Backlog Appeals
  • The due date to file an appeal challenging the GST orders issued before April 01, 2026, is June 30, 2026.
2. New Appeals
  • Taxpayers are given the time limit of three months (from the date of issuance of the GST orders) to file an appeal challenging the orders issued on or after April 01, 2026. An additional three months' extension can be granted for these types of appeals if the taxpayer has a relevant and genuine reason for delay.

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Saloni Kumari

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Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].
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