GSTAT Special Bench to Decide Delay Condonation Beyond Section 107(4)

The Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) has constituted a Special Bench to decide a crucial jurisdictional question that could impact hundreds of pending GST appeals across the country—whether the Appellate Tribunal, while exercising powers under Section 112 of the CGST Act, 2017, can condone delay beyond the maximum condonable period prescribed under Section 107(4) of the Act.

The issue assumes considerable importance as taxpayers whose first appeals were filed beyond the statutory condonable period have approached the GSTAT seeking relief. The Tribunal has now decided to authoritatively determine whether such appeals can still be entertained despite the limitation prescribed under Section 107(4). 

Common Question of Law Before Multiple Benches

The Special Bench observed that the same legal issue is pending before several State Benches of the GSTAT. Since identical questions of law are arising in numerous appeals filed under Section 112 of the CGST Act, the Principal Bench decided that the matter should be heard by a Special Bench to ensure consistency in the interpretation of the law. 

The order records that the central issue is: Whether the GST Appellate Tribunal has jurisdiction under Section 112 of the CGST Act, 2017 to condone delay beyond the statutory cap prescribed under Section 107(4) while dealing with appeals.

504 Appeals Already Identified Nationwide

The Tribunal was informed that a substantial number of appeals involving this identical legal issue are already pending before different State Benches.

As on 1 July 2026, 504 appeals had been identified across the country, distributed as follows:

GSTAT Bench	Number of Appeals
Hyderabad	257
Bhopal	75
Kolkata	46
Chennai	35
Raipur	22
Guwahati	21
Ranchi	17
Vijayawada	16
Dehradun	15
Total	504

The figures underscore the widespread significance of the limitation issue and its potential impact on GST appellate proceedings throughout India.

Principal Bench Directs Collection of All Similar Appeals

Recognising the nationwide implications of the controversy, the Principal Bench directed the Registry to immediately obtain details of all similar appeals pending before the various State Benches.

Additionally, reminders have been ordered to be issued to every State Bench Registry directing them to identify all appeals involving this common question of law and forward the particulars to the Principal Bench at the earliest. 

The matter has been adjourned to 20 July 2026, by which time the complete nationwide data is expected to be placed before the Special Bench. 

Why the Issue Matters

Section 107 of the CGST Act governs appeals before the First Appellate Authority. Under sub-section (4), the Appellate Authority is empowered to condone delay only up to the additional statutory period prescribed by the Act. The controversy now is whether, after such an appeal reaches the GST Appellate Tribunal under Section 112, the Tribunal possesses any independent jurisdiction to overlook or condone delays beyond that statutory ceiling.

Source : https://www.jurishour.in/gst/gstat-special-bench-delay-section-107-4-condoned/