GSTAT Resources
Checklist for Evaluating Merit
Comprehensive checklist to evaluate the merits of your GSTAT appeal before filing
Legal Grounds Assessment
Evaluate these key legal aspects before proceeding with your appeal.
Substantial Question of Law
Does your case involve interpretation of statutory provisions or conflicting tribunal decisions?
Procedural Compliance
Were proper procedures followed by the appellate authority in passing the impugned order?
Evidence Evaluation
Was relevant evidence properly considered or was there perversity in findings?
Financial Impact Analysis
Cost Considerations
Filing fee: Rs. 1,000 per Rs. 1,00,000 of tax in dispute OR difference in rate of tax (min Rs. 5,000, max Rs. 25,000)
Pre-deposit: 10% of disputed tax amount (capped at ₹20 crore each for CGST/SGST and ₹40 crore for IGST) OR 10% of disputed penalty amount for penalty-only orders
Additional filing fees: Rs. 5,000 each for replies, cross-objections, rejoinders
Legal fees and representation costs
Benefit Analysis
Potential tax liability reduction
Interest and penalty savings
Precedent value for future cases