As the June 30 deadline approaches, Finance Ministry officials are preparing for a surge in appeals to the Goods and Services Tax Appellate Tribunal (GSTAT). Currently, only 7,800 appeals have been filed, with taxpayers delaying submissions due to concerns over the mandatory 20% pre-deposit requirement on disputed taxes. GSTAT President Justice Sanjaya Kumar Mishra noted that nearly 5.82 lakh cases have been resolved at the first appellate stage, and around 2 lakh appeals are anticipated before the deadline. Experts emphasize the urgency for taxpayers to file appeals promptly to avoid the risk of being time-barred, as GSTAT can only condone delays of up to three months. Infrastructure challenges at GSTAT benches, with only one fully operational, further complicate the situation. Industry professionals are urging the government to provide clarifications on various legal and technical issues, including pre-deposit requirements, to facilitate smoother appeal processes.