GSTAT Patna Bench Appeal Procedure, Documents & Remedy in Bihar

What is the GSTAT Patna Bench?

The GSTAT Patna Bench is the State Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) for the State of Bihar. It was constituted under Section 109(4) of the CGST/BGST Act, 2017 and became operational in 2025-2026.

The GSTAT Patna Bench is the sole appellate tribunal for all GST disputes from 38 Bihar districts. It hears appeals against orders passed by the First Appellate Authority (Additional Commissioner (Appeal)) under Section 107 or the Revisional Authority under Section 108.

For Bihar taxpayers, the bench represents the final fact-finding appellate forum before the jurisdictional High Court. Any further appeal against the order of the State Bench lies before the Patna High Court and then the Supreme Court.

Why the GSTAT Patna Bench matters for Bihar taxpayers

• It is the second appellate forum after the First Appellate Authority under Section 107
• It provides a specialised tribunal for GST disputes with judicial and technical members
• It hears backlog appeals against orders passed between 2017 and 2026
• A well-drafted appeal can result in relief without High Court litigation
• It creates a record of the taxpayer's defence for the Patna High Court writ remedy

Section 112 and GSTAT Procedure Rules 2025 — the legal framework

The GSTAT Patna Bench is governed by Section 112 of the CGST/BGST Act, 2017 and the GSTAT (Procedure) Rules, 2025. Section 112 provides the substantive right of second appeal. The Procedure Rules prescribe the forms, timelines and filing procedure.

Bench constitution and members

The GSTAT Patna Bench was constituted with members allotted by Office Order No. 03/2025 dated 26 December 2025. The bench composition includes:

• Manoj Shankar — Vice President, Bihar Bench
• Manoj Kumar Sinha — Judicial Member
• Sanjay Kumar Mawandia — Technical Member (State)
• Ajay Dixit — Technical Member (Centre)

GST GSTAT Patna Bench procedure — step by step for Bihar taxpayers

The GST GSTAT Patna Bench procedure for Bihar taxpayers involves several steps from receipt of the appellate order to final disposal.

Step 1 — Read the APL-04 order and note the deadline

Extract the APL-04 order number, date of communication, demand amount and grounds. Calculate the three-month deadline under Section 112(1). For backlog appeals against orders passed before 1 April 2026, the absolute cut-off was 30 June 2026.

Step 2 — Prepare grounds of appeal

Draft the statement of facts and grounds of appeal. Each ground should address a specific legal or factual error in the appellate order, supported by statutory provisions and case law.

Step 3 — Compile GSTAT Patna Bench documents

Gather all GSTAT Patna Bench documents — the APL-04 order, APL-01 appeal, grounds of appeal, affidavit and supporting evidence. The documents must be indexed, paginated and cross-referenced.

Step 4 — Calculate and pay pre-deposit

Calculate the 10% pre-deposit of the remaining disputed tax under Section 112(8), capped at ₹20 crore. Pay through Form GST PMT-06 from the Electronic Cash Ledger.

Step 5 — File Form GST APL-05 on the GSTAT portal

Log in to the GSTAT portal at efiling.gstat.gov.in and file Form GST APL-05. The appeal must be filed electronically. Upload the grounds, annexures and proof of pre-deposit.

Step 6 — Attend admission hearing and final hearing

The bench will list the appeal for admission. On admission, the bench may grant interim relief. The final hearing follows, where the bench passes a reasoned order.

GSTAT Patna Bench documents — complete checklist for Bihar taxpayers

The GSTAT Patna Bench documents required depend on the nature of the appellate order. The following table sets out the commonly required documents.

Additional documents for GSTAT Patna Bench filing

• Authorisation letter for the authorised representative
• Board resolution or authorisation for the signatory
• Any other appellate orders or writ orders relevant to the matter
• CBIC notification or circular relied upon
• Index of documents with page numbers

Patna High Court on the GSTAT Patna Bench and limitation

The Patna High Court has developed significant precedent on the GSTAT Patna Bench, particularly during the period when the tribunal was not constituted.

MaaSunaina Construction Pvt. Ltd. v. Union of India (2024)

The Patna High Court held that where an appeal under Section 112 could not be filed because the GSTAT Patna Bench was not constituted, the taxpayer was entitled to a stay of recovery on payment of 10% of the disputed tax. The Court directed that the stay would continue until the bench became functional, and the taxpayer must file the appeal within the prescribed period once the bench became operational.

SAJ Food Products Pvt. Ltd. v. State of Bihar

The Patna High Court in SAJ Food Products established the framework for protective orders during the GSTAT vacuum. The Court allowed stay of recovery upon deposit of 20% of the disputed tax, which was later reduced to 10% following the amendment to Section 112(8) effective 1 November 2024.

Patna HC on 10% reduced pre-deposit (2024)

The Patna High Court, in a writ petition decided on 29 October 2024, recognized that Parliament amended Section 112 of the CGST Act to reduce the pre-deposit from 20% to 10%. The Court held that taxpayers should not be compelled to deposit the higher amount merely because the GSTAT Patna Bench was unavailable. The Court directed that payment of 10% would entitle the taxpayer to a stay on recovery.

Patna HC PIL on GSTAT location (2026)

The Patna High Court sought responses from the Centre and the Bihar Government on a Public Interest Litigation seeking establishment and availability of the GSTAT Patna Bench. The Court examined whether the remote location of the bench was causing hardship to taxpayers from across Bihar.

GSTAT Patna Bench remedy — what if the appeal is rejected?

The GSTAT Patna Bench remedy depends on the outcome. If the bench allows the appeal, the demand is set aside. If the appeal is rejected, the taxpayer must pursue the remedy at the next level.

Patna High Court writ as GSTAT Patna Bench remedy

Where the GSTAT Patna Bench order violates natural justice or is without jurisdiction, a writ petition under Article 226 before the Patna High Court may be the appropriate remedy. The Patna High Court exercises jurisdiction over the bench under Article 226.

Supreme Court as GSTAT Patna Bench remedy

Where the Patna High Court order is challenged, or where the GSTAT Principal Bench order is involved, a Special Leave Petition under Article 136 may be filed before the Supreme Court. For State Bench orders, the High Court is the first appellate forum.

Refund of pre-deposit as GSTAT Patna Bench remedy

Where the GSTAT Patna Bench allows the appeal in full, the pre-deposit made under Section 112(8) is refunded with interest under Section 115. The refund is processed through the Electronic Cash Ledger.

GSTAT Patna Bench — jurisdiction and practical context

The GSTAT Patna Bench exercises jurisdiction over all 38 districts of Bihar, including Patna, Gaya, Muzaffarpur, Bhagalpur, Darbhanga, and others. There is no circuit bench for Bihar — the GSTAT Patna Bench is the sole bench for the entire state.

The CGST Patna-I and Patna-II Commissionerates and the Bihar GST authorities operate under the appellate jurisdiction of the bench. The bench hears appeals against orders passed by the First Appellate Authority (Additional Commissioner (Appeal)) under Section 107.

The GSTAT Patna Bench operates from Patna, with hearings conducted both physically and through video conferencing. The Vice President of the Bihar Bench is Manoj Shankar, elevated in March 2026.

Common GSTAT Patna Bench scenarios in Bihar

• Demand orders under Section 73/74 for traders in Kankarbagh and Boring Road
• ITC disallowance for manufacturers in Patna Industrial Area
• Refund rejection for exporters in Fraser Road and Exhibition Road
• Registration cancellation appeals for companies in Patna City and Danapur
• Penalty orders under Section 129 for transporters operating from Patna

Practical checklist before filing your GSTAT Patna Bench appeal

1. Read the APL-04 order and extract the grounds and demand amount.
2. Confirm the three-month deadline for the GSTAT Patna Bench appeal.
3. Prepare the statement of facts and grounds of appeal.
4. Compile the GSTAT Patna Bench documents checklist.
5. Prepare the affidavit verifying the appeal.
6. Calculate the 10% pre-deposit under Section 112(8), capped at ₹20 crore.
7. Pay the pre-deposit through PMT-06 from the Electronic Cash Ledger.
8. File Form GST APL-05 on the GSTAT portal at efiling.gstat.gov.in.
9. Upload the grounds of appeal and all annexures.
10. Track the appeal number and listing.
11. Attend the admission hearing and final hearing before the bench.
12. If rejected, plan the remedy under Article 226 or SLP.

Costs and risks of a deficient GSTAT Patna Bench appeal

A deficient GSTAT Patna Bench appeal carries consequences. The Patna High Court has imposed costs in cases where it found the challenge to be non-bona fide.

• Dismissal on limitation — if the appeal is filed beyond the condonable period
• Registry defect — if the GSTAT Patna Bench documents are incomplete or improperly drafted
• Recovery proceedings — if the appeal is rejected and no stay is granted
• Interest and penalty escalation — if the demand becomes final
• Costs in writ — if a non-bona fide challenge is filed before the Patna High Court

The risk of dismissal is a material consideration in deciding the GSTAT Patna Bench appeal strategy and any subsequent remedy. A careful pre-filing assessment is essential.

Frequently Asked Questions on the GSTAT Patna Bench