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GST Appeal | GST Appeal Lawyers & GST Appeal Advocates

GST Appeal


Bhatt & Joshi Associates provides a wide range of litigation support services to their clients at the GST Appeal, Ahmedabad. Our experienced team of lawyers assists clients in filing an appeal, representing them in hearings, and providing legal advice throughout the process. We offer various services such as drafting, filing, and submission of GST Appeal petitions before the appropriate authorities, preparing and filing replies to show cause notices, and more.


The Goods and Services Tax (GST) Appeal is an application to a higher court for a reversal of the decision of a lower court regarding any legal disputes related to tax and procedural obligations. Disputes arise when there are actual or perceived non-compliance situations. The initial resolution of the dispute is done by a departmental officer through a quasi-judicial process that results in the issuance of an initial order known by various names. Bhatt & Joshi Associates is a leading law firm in Gujarat, Ahmedabad providing legal services – litigation support to their prospective clients at the GST Appeal, Ahmedabad.

Overview of GST Appeal Laws:

The GST Act defines the phrase “adjudicating authority” as any authority competent to pass any order or decision under this Act, but does not include the Board, the First Appellate Authority, and the Appellate Tribunal. Every appeal under GST passes through different levels, starting from the Adjudicating Authority to the Supreme Court, depending on the nature of the case. A taxpayer can appeal to the First Appellate Authority, National Appellate Tribunal, High Court, and Supreme Court, respectively.


Steps of appeals under GST

Appeal level

Orders passed by….

Appeal to ——-

Sections of Act


Adjudicating Authority

First Appellate Authority



First Appellate Authority

Appellate Tribunal



Appellate Tribunal

High Court



High Court

Supreme Court



Powers of GST Appeal:

GST Appeal has primary jurisdiction over tax-related and procedure-related obligations. The taxpayer’s compliance with these obligations is verified by the tax officer through audit, anti-evasion, examining, etc. Sometimes there are situations of actual or perceived non-compliance. If the difference in views persists, it results in a dispute, which is then required to be resolved. The GST Appeal has the power to adjudicate cases such as cancellation of registration, best judgment assessment, decision on a refund claim, imposition of a penalty, etc.

Filing of GST Appeal:

To file an appeal under GST to the Appellate Authority, the applicant can follow the procedure detailed in the GST Act. An applicant can file an appeal within three months from the date of communication of the disputed order. The Appellate Authority may condone a delay of up to one month if they are satisfied that there was sufficient cause for such delay.

General Rules for Filing GST Appeals:

All appeals must be made in prescribed forms along with the required fees. The fees will be the full amount of tax, interest, fine, fee, and penalty arising from the challenged order, as admitted by the appellant, and 10% of the disputed amount. In cases where an officer or the Commissioner of GST is appealing, then fees will not be applicable. 

Authorized Representative:

Any person required to appear before a GST Officer/First Appellate Authority/Appellate Tribunal can assign an authorized representative to appear on his behalf, unless he is required by the Act to appear personally. An authorized representative can be a relative, a regular employee, a lawyer practicing in any court in India, any chartered accountant/cost accountant/company secretary, with a valid certificate of practice, any retired officer of the Tax Department of any State Government or of the Excise Dept. whose rank was minimum Group-B gazetted officer, or any tax return preparer. Retired officers cannot appear in place of the concerned person within one year from the date of their retirement.

Withdrawal of GST Appeal:

In the 48th GST Council meeting, held on December 22, 2020, the issue of the high number of pending GST appeals was discussed. It was noted that there were around 4.5 lakh GST appeals pending before various appellate forums, including the GST Appellate Tribunal, the High Courts, and the Supreme Court.

To address this issue, the GST Council decided to withdraw all appeals filed by the Central Government or the State Governments or the Union Territory Governments, which are pending as on January 31, 2020, and are below the threshold limit of Rs. 1 crore. This decision was taken with the objective of reducing litigation and easing the burden on the appellate authorities.

The taxpayers were given an option to either pursue their appeals or accept the decision of the lower authorities, subject to certain conditions. If the taxpayer chose to pursue the appeal, they were required to give an undertaking that they would withdraw the appeal if the relief granted by the appellate forum was equal to or less than the amount of tax or input tax credit involved in the appeal.

This move by the GST Council was seen as a positive step towards reducing the burden on the appellate authorities and promoting ease of doing business.


GST Appeals at Bhatt & Joshi Associates:

At Bhatt & Joshi Associates, we understand that GST appeals can be complex and time-consuming. We have a team of experienced GST appeal lawyers who are well-versed in the GST laws and regulations. Our lawyers can help you at every stage of the appeal process, from filing the appeal to representing you in front of the appellate authorities.

We provide our clients with customized legal solutions that are tailored to their specific needs. Our lawyers work closely with our clients to understand their business and their objectives, and then develop a legal strategy that is designed to achieve those objectives.

Our team of GST appeal lawyers has a track record of success in handling complex and challenging appeals. We have a deep understanding of the GST laws and regulations and can provide our clients with sound legal advice that is based on our extensive experience.

If you are looking for the services of the best GST appeal lawyers in Ahmedabad, look no further than Bhatt & Joshi Associates. We are committed to providing our clients with high-quality legal services that are designed to help them achieve their objectives. Contact us today to schedule a consultation with one of our experienced GST appeal lawyers.

“Equal justice under law is not merely a caption on the facade of the Supreme Court building, it is perhaps the most inspiring ideal of our society.” – Lewis F. Powell Jr.

About Practice

Bhatt & Joshi Associates, Ahmedabad assemble the finest team of lawyers that have the capability to represent the clients at the High Court of Gujarat.

We, the team of Bhatt & Joshi Associates, Ahmedabad, Gujarat are well-known for our experienced and knowledgable High Court Lawyers with a detailed understanding of Constitutional Law, Administrative Law, Civil Law, Criminal Law, Service Law, Corporate & Company Law, Service Law, Tax Law, and others. Our competent and expert legal team of High Court Lawyers assists and provides advisory to litigants in seeking enforcement of their rights through the various legal and constitutional remedies that they can procure before the High Court of Gujarat. It must be noted and considered that our esteemed High Court lawyers represent the appeal in writ also known as LPA – Letters Patent Appeal. We aim to not just bud our business but provide advisory that is most suited for our client. We analyze and make an informed decision of whether litigation is absolutely necessary to be taken to the High Court or could the matter be resolved internally or through any other strategy whatsoever. We work on the principles of time value, work ethics, transparency and are highly disciplined in our functioning.

About Our Work

We do rigorous and thorough research and aim to deliver timely results to our clients which are not just satisfactory but apt to the circumstance of the case. Our professional High Court lawyers regularly have cross forum experience to enhance their potentials and capabilities. We appear in matters of various corporates, companies, and Individuals to provide the following litigation support services at the High Court of Gujarat:

  • Writ Petitions
  • Civil Appeals
  • Criminal Appeals
  • Bail and Anticipatory Applications
  • Civil Revision Application
  • Criminal Revision Application
  • Criminal Misc. Applications
  • Civil Misc. Applications

We operate in multiple domains of law practice. Our Practice Areas in the High Court of Ahmedabad, Gujarat are mentioned below:

  • Civil Law
  • Criminal Law
  • White-Collar Offence
  • Writ and Constitutional Law
  • Administrative Law
  • Property Law
  • Service Law
  • Land Revenue Law
  • Corporate & Company Law
  • Bankruptcy and Insolvency Law 
  • Constitutional Matters –
  • Taxation Law
  • Direct and Indirect Taxation
  • Customs
  • Arbitration

Why Us?

A combination of experienced as well as young, and dynamic high court lawyers. They should be skilled at fact collection as sometimes there is more than one conceivable arrangement. Thus, a High Court Lawyer ought to have the ability to assess each pointer before presenting the case. They must have crisp research abilities- understand and analyze important case laws, references, corrections to help the contentions. It must be noted that the High Court is the Court of Record and therefore an intricate understanding and thorough revision is essential to present the argument. Parallelly, representing the argument with utmost convincing ability in front of the presiding judge is equally necessary. Any important fact missed out at the stage of original application affects the case at every stage of appeal. Thus, should be carefully drafted. The High Court Lawyer must have a strong grip over the diverse areas of law and in-depth knowledge of the same. The parameter that could work as a remedy to achieve victory might alter and thus, all possibilities are important.

“A modern economy is marked by the feasibility of endogenous change: Modernization brings myriad arrangements from expanded property rights to company law and financial institutions.”

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