Taxation Bar Association, Agra represented by General Secretary Adv. Akhilesh Bhatnagar made representation to Hon’ble Smt. Nirmala Sitharaman vide Letter dated 22.06.2026.
To,
Hon’ble Smt. Nirmala Sitharaman, Union Minister of Finance, Government of India, North Block, New Delhi – 110001
Subject: Request for Extension of the Last Date for filing of appeals before the Goods and Services Tax Appellate Tribunal (GSTAT) beyond 30.06.2026
Respected Madam,
On behalf of the members of the Taxation Bar Association, I most respectfully submit this representation seeking extension of the last date for filing appeals before the Goods and Services Tax Appellate Tribunal (GSTAT), which is presently fixed as 30.06.2026.
At the outset, we sincerely appreciate the Government of India for establishing the GST Appellate Tribunal, which fulfills a long-awaited need under the GST regime and provides an effective statutory forum for resolution of tax disputes. However, despite the operationalization of the GSTAT, taxpayers and professionals across the country have been facing several genuine technical and practical difficulties, due to which a large number of appeals could not be filed within the prescribed time.
The GSTAT e-filing portal has become reasonably stable only during the last one month. Prior to that, taxpayers and professionals continuously encountered several technical glitches, making the filing of appeals extremely difficult. The statutory limitation period has thus substantially elapsed without taxpayers being able to effectively utilize the online filing facility.
The major practical difficulties experienced by taxpayers and professionals are as follows:
- Frequent failure of Aadhaar OTP authentication, resulting in repeated interruption of the filing process.
- Digital Signature Certificate (DSC) related issues, including failure in DSC registration, validation, signing and successful submission of appeals.
- Frequent portal login failures, session expiry, server errors and unexpected technical interruptions, compelling taxpayers to restart the entire filing process repeartedly.
- Difficulties in uploading appeal documents, annexures and supporting records due to file validation errors and portal restrictions.
- Since the GSTAT portal remained unstable for a considerable period after its launch, taxpayers and tax professionals could not effectively utilize the statutory period available for filing appeals.
- A substantial number of appeals pertain to old adjudication and appellate orders passed over the last several years. Preparation of such appeals requires collection of assessment records, certified copies, show cause notices, replies, evidence and other supporting documents, which is a time-consuming exercise.
- Since GSTAT is a newly constituted appellate forum, taxpayers as well as professionals also required sufficient time to understand the new filing procedure, portal requirements and technical compliances.
- Limited availability of GSTAT Benches has also created serious practical difficulties. At present, there is one Principal Bench at New Delhi and only 31 State Benches for the entire country. In the State of Uttar Pradesh, only three State Benches have been notified at Lucknow, Ghaziabad and Varanasi, while Agra and Prayagraj have been notified as Circuit Benches. Consequently, taxpayers residing in cities where no regular Bench is available are compelled to identify and engage advocates practicing at the concerned Bench location. Considerable time is consumed in identifying competent counsel, coordinating documents, executing authorizations, finalizing pleadings and completing the filing process. These practical difficulties have significantly affected the timely filing of appeals.
- Many taxpayers belong to small towns and rural areas, where obtaining old records, coordinating with professionals and completing procedural formalities requires additional time and effort.
It is respectfully submitted that the right of appeal is a valuable statutory right and an essential component of the principles of natural justice. Genuine taxpayers should not be deprived of this valuable right merely because of technical and procedural difficulties beyond their control.
It is further submitted that extension of the limitation period would not cause any loss of revenue to the Government, whereas refusal to grant such extension may compel thousands of taxpayers to approach the Hon’ble High Courts seeking condonation of delay or appropriate relief, thereby resulting in avoidable litigation and unnecessary burden upon the judiciary as well as the Government.
In view of the above facts and circumstances, we most humble request your kind intervention to extend the last date of filing appeals before the Goods and Services Tax Appellate Tribunal from 30.06.2026 to at least 30.12.2026, or for such further period as the Central Government may deed fit in the interest of justice.
Such an extension would uphold the principles of fairness, natural justice and ease of doing business, while ensuring that no genuine taxpayer loses the valuable statutory right of appeal due to reasons beyond his control.
We are confident that your goodself, who has always been committed to promoting a taxpayer-friendly and transparent tax administration, will kindly consider this genuine request sympathetically in the larger interest of justice.
We shall remain ever grateful for your kind consideration.
With highest regards,
Your faithfully,
(Adv. Akhilesh Bhatnagar)
General Secretary
Taxation Bar Association, Agra
Copy to:
- The Hon’ble Minister of State for Finance : Ministry of Finance, Government of India, New Delhi
- The Revenue Secretary: Ministry of Finance, Government of India, North Block, New Delhi.
- The Chairman: Central Board of Indirect Taxes & Customs (CBIC), North Block, New Delhi.
- The President: Goods and Services Tax Appellate Tribunal (GSTAT), New Delhi.
- The Secretary: GST Council Secretariat, New Delhi
- The Pre Commissioner, CGST & Central Excise, Agra Zone
Share this content: