- GSTAT expects sharp surge in appeals (pre-1 Apr 2026 orders).
- 8,000 appeals filed so far – numbers likely to rise fast.
- Delay mainly due to mandatory pre-deposit (10% + 10%).
- 20% tax gets blocked → working capital pressure.
- Delay can be condoned only up to 3 months.
- Risk: Appeals may become time-barred if delayed.
