Grievance Redressal Mechanism Launched for Filing Appeals before GST Appellate Tribunal (GSTAT)

By | February 18, 2026
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Grievance Redressal Mechanism Launched for Filing Appeals before GST Appellate Tribunal (GSTAT)

 

The Office of the Commissioner of GST and Central Excise (Appeals–I), Chennai, has issued Public Notice No. 02/2025-26 (dated February 06, 2026) to address technical and procedural hurdles taxpayers face while filing appeals before the newly operational GST Appellate Tribunal.

1. Context and Deadlines

  • Under Section 112 of the CGST Act, appeals to the GSTAT must be filed within three months of the first appellate authority’s order or by June 30, 2026, whichever is later.

  • Appeals must be submitted online through the GSTAT Portal with the mandatory pre-deposit.

2. Identified Issues for Redressal

The mechanism aims to solve common difficulties, including:

  • Manual Filing Complications: Issues arising when the first appeal (Section 107) was filed manually instead of online via Form APL-01.

  • Portal Discrepancies: Non-reflection of Form APL-04 (the order summary) on the GST portal, which prevents taxpayers from proceeding to the next appellate stage.

  • Technical Grievances: Any other system-related blocks impacting timely filings.

3. How to Report Grievances (Specific to Chennai/Puducherry Jurisdiction)

Taxpayers under Chennai North and Puducherry Commissionerates should email commrappl1-cexchn@nic.in with the subject line: “Grievance regarding Appeal filed Manually / online with Chennai -I Appeals.”

The email must include:

  • GSTIN and DRC-07 Number.

  • APL-01 ARN (if filed online).

  • Full details of the technical or procedural issue.

4. Significance

This proactive measure is intended to ensure a smooth transition to the GSTAT framework. By appointing nodal officers and creating a dedicated email channel, the department aims to clear the backlog of appeals and prevent taxpayers from being time-barred due to portal glitches.