{"id":91105,"date":"2026-11-15T07:30:00","date_gmt":"2026-11-15T02:00:00","guid":{"rendered":"https:\/\/www.taxaj.com/learn\/?p=91105"},"modified":"2026-11-15T07:30:00","modified_gmt":"2026-11-15T02:00:00","slug":"gst-appeal-gstat-kolkata-bench","status":"publish","type":"post","link":"https:\/\/www.taxaj.com/learn\/gst-appeal-gstat-kolkata-bench\/","title":{"rendered":"GST Appeal in West Bengal and the GSTAT Kolkata Bench: First Appeal, Pre-Deposit, Time Limits and Tribunal Filing"},"content":{"rendered":"

If a GST officer in West Bengal passes a demand order you disagree with, the first appeal goes to the Appellate Authority (Joint or Additional Commissioner, Appeals) in Form APL-01 within three months, with a pre-deposit of 10% of the disputed tax. If the first appeal fails, the next stage is the GST Appellate Tribunal (GSTAT). Its Kolkata bench began functioning on 23 March 2026 at Alipore and hears appeals from West Bengal, Sikkim and the Andaman and Nicobar Islands. A further 10% of the disputed tax must be deposited at the tribunal stage.<\/strong> Appeals against orders communicated before 1 April 2026 had a special deadline of 30 June 2026; later orders follow the normal three-month limit.<\/p>\n

The appeal ladder<\/h2>\n
\n\n\n\n\n\n\n\n\n
Stage<\/th>\nForum<\/th>\nForm<\/th>\nTime limit<\/th>\nPre-deposit<\/th>\n<\/tr>\n<\/thead>\n
Order<\/td>\nAdjudicating officer (state or central)<\/td>\nDRC-07<\/td>\n\u2014<\/td>\n\u2014<\/td>\n<\/tr>\n
First appeal<\/td>\nAppellate Authority<\/td>\nAPL-01<\/td>\n3 months, condonable by 1 month<\/td>\n10% of disputed tax, subject to a cap<\/td>\n<\/tr>\n
Second appeal<\/td>\nGSTAT, Kolkata bench<\/td>\nTribunal e-filing<\/td>\n3 months, condonable by 3 months<\/td>\nFurther 10% of remaining disputed tax, subject to a cap<\/td>\n<\/tr>\n
Further<\/td>\nCalcutta High Court (questions of law)<\/td>\nAppeal<\/td>\n180 days<\/td>\n\u2014<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n

Pre-deposit is calculated on the tax in dispute, not on interest or penalty. Where only penalty is in dispute, specific rules apply.<\/p>\n

GSTAT Kolkata bench<\/h2>\n
\n\n\n\n\n\n\n\n\n\n\n
Point<\/th>\nDetail<\/th>\n<\/tr>\n<\/thead>\n
Started<\/td>\n23 March 2026 (Public Notice 01\/2026)<\/td>\n<\/tr>\n
Jurisdiction<\/td>\nWest Bengal, Sikkim, Andaman and Nicobar Islands<\/td>\n<\/tr>\n
Location<\/td>\nJudges Court Road, Alipore, Kolkata<\/td>\n<\/tr>\n
Filing<\/td>\nOnline through the GSTAT e-filing portal<\/td>\n<\/tr>\n
Rules<\/td>\nGSTAT (Procedure) Rules, 2025<\/td>\n<\/tr>\n
Bench<\/td>\nDivision bench for disputes above \u20b950 lakh or involving a question of law; single member for smaller cases without a question of law<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n

Matters such as place of supply are reserved for the Principal Bench in Delhi.<\/p>\n

The 30 June 2026 deadline<\/h2>\n

Since the tribunal was not functioning for years, a transitional rule allowed appeals against first appellate orders communicated before 1 April 2026 to be filed by 30 June 2026. That date has passed. If you missed it, take advice immediately on condonation or other remedies, because delay beyond the permitted extension is not condonable.<\/p>\n

Preparing a first appeal<\/h2>\n
    \n
  1. Get the order (DRC-07) and the summary of the order downloaded from the portal.<\/li>\n
  2. Identify the grounds: facts not considered, wrong law, no hearing given, calculation errors, limitation.<\/li>\n
  3. Pay the pre-deposit through the electronic cash or credit ledger in APL-01.<\/li>\n
  4. File APL-01 online with the statement of facts and grounds, and upload documents.<\/li>\n
  5. Attend the hearing and file written submissions.<\/li>\n<\/ol>\n

    Recovery of the balance demand is stayed once the pre-deposit is paid and the appeal is filed.<\/p>\n

    Preparing a tribunal appeal<\/h2>\n