GST Appeal Ladder: From APL-01 to GSTAT and the High Court 26 Sep 2026 Arpan Bohra and Co GST Comments Off on GST Appeal Ladder: From APL-01 to GSTAT and the High Court GST appeals explained: first appeal APL-01 under section 107, GSTAT APL-05 under section 112, High Court under section 117, time limits, pre-deposit and strategy.