GST Update - Ministry of Finance issues GSTAT Notification extending time limit for filing Appeals before April 01, 2026
- Parul Aggarwal
- 3 days ago
- 2 min read
Ministry of Finance (Department of Revenue), under the Central Goods and Services Tax Act, 2017, GSTAT Notification (Origin) – Dated 17.09.2025 vide. Gazette Reference: S.O. 4220(E) dated 17.09.2025
Issued under Section 112(1) of CGST Act, the Government notified the time limit for filing appeals before GSTAT as follows:
For orders communicated before 01.04.2026 - Appeal can be filed up to 30.06.2026
For orders communicated on or after 01.04.2026 - Appeal to be filed within 3 months from date of communication
This clarification acts as a crucial transitional relief since GSTAT has not been fully operational for years and there is a huge backlof of appeals pending at High Courts. However, for proper functioning of GSTAT, there was a need for transitional appeal window till the time the structured jurisdiction of benches prevails. Accordingly, the Govt. has issued this notification in order to strealime GSTAT framework.
Key Impact:
The limitation of filing appeal before GSTAT stands stautorily extended by virtue of Notification S.O. 4220(E) and therefore, any appeal filed up to 30.06.2026 cannot be treated as time-barred, irrespective of the original limitation period. This Notification creates a complete code of limitation during the transitional phase of GSTAT and must be given full effect, since through this Notification No. 4220(E) dated 17.09.2025, the Government itself has extended the period of limitation and hence the Department is estopped from arguing delay in filing of Appeal. This update comes in handy in ensuring the revival of old GST disputes and any contrary interpretation of the aforesaid Notification defeats the very purpose of issuance of this Notification S.O. 4220(E) dated 17.09.2025.
Download the actual GST Notification S.O. 4220(E) dated 17.09.2025:
(This GST Update is intended for informational and educational purposes only and does not constitute legal or professional advice. Neither the author, nor the firm or Company, its employees and/ or its affiliates, accept any liability for any loss or damage on account of use of any information/ analysis cited in this Article, nor for any action taken in reliance thereon.)
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