Today, I have submitted a formal representation to the Hon'ble Union Finance Minister, Smt. Nirmala Sitharaman — with copies to the Hon'ble Prime Minister, the GST Council, CBIC, GSTN, and NIC — on a crisis the tax community has been living with for weeks.

The reality: The GST Appellate Tribunal stayed non-functional for nearly nine years. In that time, over 4.8 lakh appeals piled up. The Government has fixed 30 June 2026 as the last date to file them. The clock is almost at zero.
 

But the GSTAT e-filing portal is not reliable. Day after day, taxpayers, advocates, and chartered accountants are defeated not by any adverse order, but by the portal itself — DSC failures, Aadhaar errors, ARNs that never generate, Bharatkosh payments that vanish from the dashboard, session time-outs, upload limits, and a Form APL-05 that does not match the options on screen.
 

The official explanation for the low number of filings is "lack of awareness." With respect, that is false. Professionals know exactly how to file. They simply cannot, because the system fails. This is not a lack of awareness; it is the portal's incapacity. And the authorities know it. The Department's own advisory admits that payments may not reflect. The relaxed-scrutiny window has been extended three times. The Delhi High Court has issued notice on a writ, but granted no interim relief, and listed it for 27 July, after the deadline will already have passed.
 

A valid appeal defeated by a server is still a denial of justice. In my representation, I have urged the Government to:
 

1- Extend the deadline from 30 June to 31 December 2026. 
2- Treat appeals attempted but blocked by portal failure as filed in time, and allow physical/e-mail filing where the portal fails. 
3-Stay recovery against affected taxpayers until they have a working opportunity to appeal. 
4- Audit and fix the portal — now.
 

The right of appeal under Section 112 is a statutory right and a facet of Articles 14 and 21 of the Constitution. It cannot be allowed to lapse because a website would not load.
 

The portal must be made to suit the taxpayer, not the taxpayer to suit the portal. I urge every tax professional and taxpayer to raise their voice.
 

@nsitharaman @PMOIndia @FinMinIndia @cbic_india

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