GSTAT

National Appellate Authority For Advance Ruling- Under GST

Goods and Services Tax - The provision of National Appellate Authority has been created by virtue of Section 104 of the Finance (NO.2) Act, 2019 and in section 95 (a) of the CGST Act,2017 after the words ‘Appellate Authority’, the words ‘or the National Appellate Authority’ has been inserted. The “National Appellate Authority” means th...

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Preparation of an appeal before GST Appellate Tribunal

Goods and Services Tax - Preparation of an appeal before the Tribunal 1) Introduction: Once an order or proceedings is received from an appellate authority or revisional authority against which appeal lies to GST Appellate Tribunal (for short GSTAT) and the appellant has reason to be aggrieved by any finding, conclusion or observation made by the authority passin...

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Goods and Services Tax Appellate Tribunal (GSTAT)

Goods and Services Tax - GST was introduced in India with the main objective of One Tax One Nation, lower legal compliances and reduction in litigations, no check posts and transparency in tax structure etc. However, we all have witnessed how in haste the historic indirect tax regime has been implemented in India, thus teething problems are inevitable. Those teet...

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Allahabad HC Restrains Govt. From Establishing GSTAT in UP

Awadh Bar Association Vs U.O.I. (Allahabad High Court) - Having considered the arguments advanced and also the instructions communicated to us on behalf of respondent nos. 1 and 2, we deem it appropriate to direct respondent nos. 1 and 2 for not establishing Goods and Services Tax Appellate Tribunal for the State of Uttar Pradesh without leave of this Cou...

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Within what time U.P. GSTAT would be constituted: Allahabad HC Ask

Jai Baba Amarnath Industries Vs State of U.P. (Allahabad High Court) - In the present case a provision has been made in Section 109 for creation of the GST, Appellate Tribunal, but the reasons best known to the respondents only for the State of U.P. said Appellate Tribunal has not been constituted....

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HC ask govt to provide status on Constitution of GSTAT & Benches

Bharatiya Vitta Salahkar Samiti & Anr Vs Union of India & Ors. (Delhi High Court) - On 02.05.2019, this Court directed that the respondents shall not, without prior intimation to this Court, proceed to appoint persons to the GST Appellate Tribunal till the next date. The interim order was made absolute till the disposal of the writ petition on 26.07.2019....

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Examine feasibility of vesting powers under GST to VAT Tribunals/CESTAT

Hari Om Ispat Udyog Vs State of Punjab and Other (Punjab and Haryana High Court) - Hence, we request Mr. Satya Pal Jain, Additional Solicitor General to examine the feasibility of vesting the powers under GST regime to the already functional VAT/Sales Tax Tribunals/CESTAT as a temporary measure....

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CESTAT can be temporary GSTAT if GST Council agrees- Suggestion in Delhi HC

Bharatiya Vitta Salahkar Samiti & Anr Vs Union of India & Ors. (Delhi High Court) - He has also made a suggestion that instead of constituting a separate tribunal to deal with GST matters, the CESTAT could be empowered to deal with the same since several cases involve issues relating to customs duties and GST as well....

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CBIC clarifies on Calculation of time for filing of Appeal with GSTAT

Order No. 09/2019-Central Tax/S.O. 4340(E) - (03/12/2019) - Last date for filing appeal in GSTAT- Removal of Difficulties Order issued to implement the decision of 37th GST Council regarding GST Appellate Tribunal (GSTAT) vide Order No. 09 /2019-Central Tax dated 03rd December, 2019. Extension of the last date for filing of appeals before the GST Appellate T...

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GST Council notifies creation of State Benches of GSTAT

Notification No. S.O. 3009(E) - (21/08/2019) - GST Council, hereby notifies the creation of the State Benches of the Goods and Services Tax Appellate Tribunal (GSTAT) as per the details contained in the table 1 below and Area Benches...

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GSTAT (Appointment and Conditions of Service of President and Members) Rules, 2019

G.S.R. 584(E) - (21/08/2019) - These rules may be called the Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2019....

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Recent Posts in "GSTAT"

Allahabad HC Restrains Govt. From Establishing GSTAT in UP

Awadh Bar Association Vs U.O.I. (Allahabad High Court)

Having considered the arguments advanced and also the instructions communicated to us on behalf of respondent nos. 1 and 2, we deem it appropriate to direct respondent nos. 1 and 2 for not establishing Goods and Services Tax Appellate Tribunal for the State of Uttar Pradesh without leave of this Court....

Read More

National Appellate Authority For Advance Ruling- Under GST

The provision of National Appellate Authority has been created by virtue of Section 104 of the Finance (NO.2) Act, 2019 and in section 95 (a) of the CGST Act,2017 after the words ‘Appellate Authority’, the words ‘or the National Appellate Authority’ has been inserted. The “National Appellate Authority” means th...

Read More

Preparation of an appeal before GST Appellate Tribunal

Preparation of an appeal before the Tribunal 1) Introduction: Once an order or proceedings is received from an appellate authority or revisional authority against which appeal lies to GST Appellate Tribunal (for short GSTAT) and the appellant has reason to be aggrieved by any finding, conclusion or observation made by the authority passin...

Read More

Within what time U.P. GSTAT would be constituted: Allahabad HC Ask

Jai Baba Amarnath Industries Vs State of U.P. (Allahabad High Court)

In the present case a provision has been made in Section 109 for creation of the GST, Appellate Tribunal, but the reasons best known to the respondents only for the State of U.P. said Appellate Tribunal has not been constituted....

Read More

CBIC clarifies on Calculation of time for filing of Appeal with GSTAT

Order No. 09/2019-Central Tax/S.O. 4340(E) 03/12/2019

Last date for filing appeal in GSTAT- Removal of Difficulties Order issued to implement the decision of 37th GST Council regarding GST Appellate Tribunal (GSTAT) vide Order No. 09 /2019-Central Tax dated 03rd December, 2019. Extension of the last date for filing of appeals before the GST Appellate Tribunal against orders of Appellate Auth...

Read More

HC ask govt to provide status on Constitution of GSTAT & Benches

Bharatiya Vitta Salahkar Samiti & Anr Vs Union of India & Ors. (Delhi High Court)

On 02.05.2019, this Court directed that the respondents shall not, without prior intimation to this Court, proceed to appoint persons to the GST Appellate Tribunal till the next date. The interim order was made absolute till the disposal of the writ petition on 26.07.2019....

Read More

Examine feasibility of vesting powers under GST to VAT Tribunals/CESTAT

Hari Om Ispat Udyog Vs State of Punjab and Other (Punjab and Haryana High Court)

Hence, we request Mr. Satya Pal Jain, Additional Solicitor General to examine the feasibility of vesting the powers under GST regime to the already functional VAT/Sales Tax Tribunals/CESTAT as a temporary measure....

Read More

CESTAT can be temporary GSTAT if GST Council agrees- Suggestion in Delhi HC

Bharatiya Vitta Salahkar Samiti & Anr Vs Union of India & Ors. (Delhi High Court)

He has also made a suggestion that instead of constituting a separate tribunal to deal with GST matters, the CESTAT could be empowered to deal with the same since several cases involve issues relating to customs duties and GST as well....

Read More

Constitution of GST Appellate Tribunals is Unconstitutional: Madras HC

Revenue Bar Association Vs Union of India (Madras High Court)

(i) Section 110(1)(b)(iii) of the CGST Act which states that a Member of the Indian Legal Services, who has held a post not less than Additional Secretary for three years, can be appointed as a Judicial Member in GSTAT, is struck down. (ii) Section 109(3) and 109(9) of the CGST Act, 2017, which prescribes that the tribunal shall consis...

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Goods and Services Tax Appellate Tribunal (GSTAT)

GST was introduced in India with the main objective of One Tax One Nation, lower legal compliances and reduction in litigations, no check posts and transparency in tax structure etc. However, we all have witnessed how in haste the historic indirect tax regime has been implemented in India, thus teething problems are inevitable. Those teet...

Read More

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