The Office of the Commissioner of GST and Central Excise (Appeals–I), Chennai has issued Public Notice No. 02/2025-26 dated February 06, 2026 regarding updation of Orders-in-Appeal on the GST portal and facilitation of grievance redressal for taxpayers.
As per Section 112 of the Central Goods and Services Tax (CGST) Act, 2017, appeals to the GST Appellate Tribunal (GSTAT) are required to be filed within three months from the date of communication of the order of the First Appellate Authority or by 30.06.2026, whichever is later. Such appeals are to be filed online through the GSTAT Portal with the prescribed pre-deposit.
It has been observed that certain difficulties are being faced by members of the Trade and Industry while filing online appeals before the GSTAT. These issues include:
- First appeals under Section 107 having been filed manually instead of online through Form APL-01;
- Non-reflection of Form APL-04 on the GST portal;
- Related technical or procedural grievances impacting timely filing of appeals.
In order to ensure smooth compliance and timely filing of appeals, the Office has instituted a dedicated grievance redressal mechanism as a proactive measure.
All stakeholders falling under the jurisdiction of Chennai North and Puducherry Commissionerates are advised to report issues relating to non-availability of APL-04 on the common portal by sending an email to: commrappl1-cexchn@nic.in (Subject line: “Grievance regarding Appeal filed Manually / online with Chennai -I Appeals”).
The communication must include complete details such as:
- GSTIN
- DRC-07 Number
- APL-01 ARN (if filed online)
- Any other relevant particulars for ease of reference and speedy redressal
For further clarification and guidance, appellants may also contact the office at: 044-28335058
The Commissioner (Appeals–I), Dr. Periasamy M., IRS, has reiterated the Department’s commitment to facilitating trade and ensuring timely redressal of grievances to enable smooth transition to the GST Appellate Tribunal framework.
The Public Notice has been circulated to the Principal Chief Commissioner, GST Chennai Zone; the Principal Commissioner, GST & Central Excise, Chennai North; and the Commissioner, GST & Central Excise, Puducherry, with a request to nominate a Nodal Officer for effective grievance redressal.
The Public Notice can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/02/PUBLIC-NOTICE-NO.2-OF-2025-26_COMMR_APPEALS_I-1.pdf
