Want To Register GST Grievance? Get Set For A Marathon

Not only is the portal woefully sluggish, but the lengthy process for filing appeals with requirements of unwanted and repetitive information has also further slowed the exercise. 

The litigant also has to deposit 10% of the disputed tax assessment at the time of the first appeal. Another 10% has to be deposited while filing the appeal on the GSTAT portal: https://efiling.gstat.gov.in/mainPage.drt.

The problem has aggravated, with the deadline of June 30 just a few days away. 

“If we are able to file an appeal on the portal, it is actually a cause for celebration. I have over 400 appeals of various clients to be filed, but I’m able to file only one or two appeals per day,” said a tax practitioner in the Gujarat High Court on condition of anonymity. 

He is just one of the thousands of tax practitioners across the country who are worried about filing appeals on behalf of their clients within the deadline. As of now, the government has given no extension of the deadline. 

As of Tuesday, June 23, 2026, a total of 22,924 appeals had been filed across India, of which 10,780 appeals were filed between June 1 and June 23. “This is less than 5% of 4 lakh to 5 lakh appeals expected to be filed on GSTAT portal,” Monish Bhalla, a former Indian Revenue Service (IRS) official, legal expert, and author of several books on GST and legal matters, told The Secretariat. 

In case appeals are not filed on time, businesses will lose the opportunity to register their concern. 

A Difficult Choice

Under such circumstances, they will have to pay a higher tax as decided by the government. This will result in a huge cash outflow for millions of businessmen in the country. 

“Businesses face a very difficult choice, they must either accept a demand that they may genuinely believe is wrong, or they must file an appeal and keep their money locked in pre-deposit for years. For many businesses, this is not just a legal decision. It is a question of financial survival,” Bhalla said. 

Deepak Bapat, an advocate in the Mumbai High Court, pointed out that even after four months of the tribunal being operational, several glitches remain. “E-filing of appeals requires more technical expertise than legal. If there is a single mistake in filing an appeal, an hours-long exercise goes in vain and we have to start from scratch. High Courts and even the Supreme Court allows petitions with errors, which are subsequently rectified. At least, the appeal is accepted. On GSTAT, it is not happening,” claimed Bapat, adding that the right to appeal practically depends on the ability of the businessmen to raise money for the appeal. 

The pre-deposit amount blocks valuable working capital, which is otherwise used to run the business, pay salaries, clear dues, and purchase raw materials. 

“As a result, many taxpayers may be forced to give up even valid appeals, not because their case is weak but because they cannot afford to keep such a large amount locked up,” Bapat reasoned. 

Extension Of Deadline

The question is this: Will the government extend the filing date? There is no clarity. While many feel that the government is in no mood to extend the deadline, others opine that the problems are valid and the date may be extended. The authorities are aware of the issue. 

“The case of businessmen and tax practitioners seems valid. If they present their case to the government, the deadline can be extended. Previously in such situations, the deadlines have been extended,” said P.D. Vaghela, a retired IAS officer who had served as Chief Commissioner, State Tax in Gujarat, a member of the GST Council. 

GST was rolled out on 1 July, 2017, but only on 24 September 2025 did Finance Minister Nirmala Sitharaman launch GSTAT. The Tribunal became operational on 16 February, 2026.