Appeal limitation: the working sheet
Six fields. Fill them the day the order is uploaded.
For every order, record the date of communication, the forum, the limitation period, the condonable period, the pre-deposit computation and the last safe filing date. The last safe filing date is not the limitation date; it is the date by which the pre-deposit must be paid and the memorandum ready.
The fields
Date of the order, and date of communication or upload. Limitation runs from communication, and in practice the portal date is the one that will be used against you.
Forum, and the applicable limitation: three months for the first appeal and for the Tribunal, one hundred and eighty days for the High Court.
Condonable period: one month for the first appeal, three months for the Tribunal, and the court's discretion for the High Court.
Disputed tax, admitted amounts, and the pre-deposit computation with the cap.
The last safe filing date, set at least fifteen days before the limitation date, to allow for defects and for the payment to reflect.
The transitional filing window, where the order predates the Tribunal becoming functional, verified against the current notification.
Discipline
One person owns the diary. Not the consultant, not the business, one named person inside the company.
The diary is reviewed weekly against the portal, because orders appear there without notice.
Every order gets its sheet on the day it is discovered, even if the decision to appeal has not been taken.
The pre-deposit is arranged before the memorandum is finalised, because an appeal without the deposit is defective.
What to do on Monday
Open a limitation sheet for every order on the day it is discovered.
Set the last safe filing date fifteen days before limitation.
Review the portal weekly for every registration under a named owner.
Arrange the pre-deposit before finalising the memorandum.
This page states the general position. A reader with a specific question on their own facts may write to the GST practice at AMLEGALS.
Write to the GST practiceQuestions we are asked on this
Why a last safe filing date rather than the limitation date?
Because defects, portal failures and payment clearing all consume days, and none of them extend limitation.
Does the condonable period give us extra time?
It gives the authority a discretion, not you a right. Plan to the limitation date.
Who should monitor the portal?
A named employee, weekly, for every registration including dormant ones.
In this cluster
- GST appeals in 2026: the complete route from DRC-07 to the Supreme Court
- GSTAT appeals in 2026: limitation, pre deposit and the filing discipline that survives scrutiny
- Pre-deposit under Sections 107 and 112: the corrected arithmetic
- Penalty only demands and the pre-deposit for appeal
- Condonation of delay in GST appeals: what persuades, and what does not
- Drafting grounds of appeal in GST: the structure that wins
- GSTAT Procedure Rules, 2025: the practitioner's walkthrough
- Stay of recovery pending appeal: Section 107(7) and beyond
- Additional evidence before the appellate authority under Rule 112
- Departmental appeals and the review mechanism under Section 107(2)
GST Insights is published by AMLEGALS for general information. Law stated as on 3 September 2026. Not advice on any particular set of facts; not an advertisement or a solicitation under Rule 36 of the Bar Council of India Rules. Readers with a question on their own facts may write to the GST practice of their own accord.