GST Appellate Tribunal

Memorandum of Appeal (Form APL-05) under Sec 112, delay condonation, stay applications, compilation of authorities, and oral argument scripts.

Total

Aggregate Demand

₹ 8.12 Cr

Avg Risk

84%

Hearings Set

Matter	Issue	Demand	Risk	Status	Limitation
Apex Textiles Pvt Ltd vs. GSTAT, Delhi-NCR Bench GSTAT Diary No. 202400122	Classification dispute — man-made fibre vs. cotton blend; ITC reversal	₹ 8.12 Cr	84%	Hearing	28 Oct 2026