**Executive Summary**
The Directorate General of Taxpayer Services (DGTS) Mumbai and Ahmedabad, in collaboration with WIRC-ICMAI, held a webinar on June 29, 2026, focused on "Best Appellate Practices for GSTAT: Do's & Don'ts." The session aimed to clarify appellate procedures and statutory requirements essential for effective representation before the Goods and Services Tax Appellate Tribunal (GSTAT). Key action items included the review of mandatory filing components and pre-filing checklists to ensure the timely delivery of justice and reduced litigation.
**Key Points / Main Content**
* **Operationalisation of GSTAT**
* The GSTAT marks a milestone in providing an efficient and transparent appellate mechanism within India's GST regime.
* Clear understanding of procedures is vital for effective representation and the reduction of avoidable litigation.
* **Jurisdiction and Procedural Accuracy**
* The webinar clarified the specific jurisdictions belonging to the Principal and State Benches.
* Factual accuracy was highlighted as a critical requirement in all appellate proceedings.
* **Compliance with Form GST APL-05**
* The form contains mandatory components that must be strictly followed to avoid the rejection of appeals.
* Common deficiencies cited for rejection include incomplete compliance with pre-deposit requirements.
* **Technical and Practical Facilitation**
* A practical pre-filing checklist was shared to streamline the submission process.
* Guidance was provided on managing portal synchronisation issues.
* A facilitative approach is currently being taken regarding the rectification of minor formatting deficiencies.
* **Taxpayer Outreach Initiatives**
* DGTS Mumbai has organized multiple specialized webinars to strengthen taxpayer facilitation and professional capacity building.
* The ongoing goal is to promote voluntary compliance and enhance stakeholder engagement through awareness.
**Impact Analysis**
**Stakeholder: Trade and Industry Professionals (Chartered Accountants, Cost Accountants, and Advocates)**
**Impact**
These stakeholders gain a deeper understanding of the statutory requirements and best practices needed to represent clients effectively before the GSTAT. They are made aware of common errors that lead to the rejection of appeals.
**Action Required**
Professionals must utilize the provided pre-filing checklists and ensure rigorous compliance with pre-deposit requirements and the mandatory components of Form GST APL-05.
**Stakeholder: Departmental Officers**
**Impact**
Officers receive updated information on the tribunal's operational milestones and the facilitative approach regarding minor formatting errors.
**Action Required**
Officers are expected to support an efficient and transparent appellate mechanism by adhering to the clarified procedures and jurisdictional guidelines.
**Stakeholder: Students and Trade Associations**
**Impact**
These groups benefit from capacity-building initiatives and increased awareness of the evolving GST appellate framework.
**Action Required**
Stakeholders should continue to participate in DGTS outreach programs to stay informed on voluntary compliance and taxpayer facilitation measures.
Key Entities Referenced
Goods and Services Tax Appellate Tribunal (GSTAT): The specialized appellate body providing a transparent mechanism for resolving disputes under India's GST regime.
Directorate General of Taxpayer Services (DGTS): The primary government department responsible for taxpayer outreach and facilitating awareness of GST appellate procedures.
Form GST APL-05: The mandatory statutory form required for filing appeals before the GSTAT, highlighting essential compliance and pre-deposit requirements.
The Institute of Cost Accountants of India (ICMAI): The professional body that co-organised the initiative to enhance professional capacity building for effective representation before the Tribunal.
Ministry of Finance
DGTS Mumbai and Ahmedabad Zonal Units, in
Association with WIRC-ICMAI, Organise Webinar
on "Best Appellate Practices for GSTAT: Do's &
Don'ts"
प्रव तथ: 29 JUN 2026 6:56PM by PIB Mumbai
Mumbai, 29 June 2026
The Directorate General of Taxpayer Services (DGTS), Mumbai Zonal Unit (MZU) and
Ahmedabad Zonal Unit (AZU), in association with the Western India Regional Council (WIRC) of
The Institute of Cost Accountants of India (ICMAI), successfully organised a webinar on "Best
Appellate Practices for GSTAT: Do's & Don'ts" on June 29, 2026. The webinar witnessed
enthusiastic participation from representatives of trade and industry, tax professionals,
Chartered Accountants, Cost Accountants, advocates, departmental officers, members of trade
associations and chambers of commerce, students and other stakeholders from across the
country.
Welcoming the distinguished speakers and participants, Shri Sumit Kumar, Principal Additional
Director General, Directorate General of Taxpayer Services, Mumbai and Ahmedabad Zonal
Units, said that the operationalisation of the Goods and Services Tax Appellate Tribunal (GSTAT)
marks a significant milestone in India's GST regime by providing an efficient and transparent
appellate mechanism. He emphasised that a clear understanding of appellate procedures and
statutory requirements is essential for effective representation before the Tribunal, reducing
avoidable litigation and ensuring timely delivery of justice.Shri Sumit Kumar expressed his appreciation to the Western India Regional Council (WIRC) of
The Institute of Cost Accountants of India for co-organising the webinar and acknowledged the
support of CMA Shri Mihir Narayana Vyas, Chairman, WIRC, in promoting taxpayer awareness
and professional capacity building. He also thanked the eminent speakers and participants
whose active engagement contributed to the success of the programme.
The webinar featured expert presentations by Shri Pramod Kumar Rai, Hon'ble Member
(Judicial), GST Appellate Tribunal, Rajkot; Shri Kishori Lal, Hon'ble Member (Technical), GST
Appellate Tribunal, Rajkot; and Shri Deepak Mata, Deputy Commissioner, Office of the Chief
Commissioner, Mumbai Zone.
During the technical sessions, Shri Pramod Kumar Rai explained the jurisdiction of the Principal
and State Benches and highlighted the importance of factual accuracy in appellate proceedings.
Shri Kishori Lal provided an overview of Form GST APL-05, highlighting its mandatory
components and common deficiencies leading to rejection of appeals, including incomplete
compliance with pre-deposit requirements. Shri Deepak Mata shared a practical pre-filing
checklist, addressed portal synchronisation issues and explained the current facilitative
approach towards rectification of minor formatting deficiencies.
Highlighting DGTS's sustained taxpayer outreach efforts, Shri Sumit Kumar informed
participants that DGTS, Mumbai Zonal Unit, has already organised four specialised webinars on
various aspects of GST appellate procedures. The present webinar builds on these initiatives by
focusing on best practices for effective representation before the GST Appellate Tribunal.
DGTS, Mumbai Zonal Unit, continues to undertake taxpayer outreach and awareness initiatives
to strengthen taxpayer facilitation, promote voluntary compliance and enhance stakeholder
engagement.
* * *
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