Goods and Services Tax : The article explains that the Statement of Facts forms the foundation of every GST appeal. It emphasizes that accurate, evidence-b...
Goods and Services Tax : GSTAT offers broader powers than the First Appellate Authority but faces challenges relating to pre-deposit, timelines, and digita...
Goods and Services Tax : The article explains that GSTAT can condone delay only within the statutory extension under the CGST Act, unlike CESTAT....
Goods and Services Tax : The Government has extended the deadline for filing eligible GSTAT appeals to 31 July 2026. The extension applies only to specifie...
Goods and Services Tax : The GSTAT committee proposed digital filing, relaxed certified copy requirements, and longer defect rectification timelines to str...
Goods and Services Tax : The representation requests extension of the GSTAT appeal filing deadline to 31 December 2026, citing persistent technical issues ...
Goods and Services Tax : A representation seeks extension of the GSTAT appeal filing deadline to 31 December 2026, citing persistent technical issues on th...
Goods and Services Tax : The Advocates Tax Bar Association has requested extension of the GSTAT appeal filing deadline to 31 December 2026, citing persiste...
Goods and Services Tax : The GSTAT Bar Association has urged CBIC to extend the GST Tribunal appeal deadline due to persistent technical glitches on the GS...
Goods and Services Tax : A GST Bar Association has sought a three-month extension for filing GSTAT appeals, citing procedural complexities and evolving fil...
Goods and Services Tax : The Gauhati High Court held that sufficient cause for delay may be explained in the memorandum of appeal itself. It ruled that an ...
Goods and Services Tax : The Telangana High Court declined to entertain the writ petition because the GST Appellate Tribunal (GSTAT) is now functional and ...
Goods and Services Tax : The Telangana High Court refused to entertain a writ petition challenging a GST appellate order due to delay and the availability ...
Goods and Services Tax : GSTAT held that retaining the same ticket prices after GST reductions amounted to profiteering under Section 171 of the CGST Act. ...
Goods and Services Tax : The Court held that writ petitions need not continue once the GSTAT becomes operational and statutory appeal timelines are availab...
Goods and Services Tax : The Government has fixed 31 July 2026 as the last date for filing GST Appellate Tribunal appeals and applications in specified old...
CA, CS, CMA : KSCAA has urged the Government to extend the GSTAT appeal filing deadline by three months, citing technical glitches, procedural a...
Goods and Services Tax : GSTAT instructed scrutiny officers not to raise defects where appellants have uploaded the required documents in prescribed form. ...
Goods and Services Tax : GSTAT Mumbai Bench has officially commenced functioning, making it mandatory for taxpayers within its jurisdiction to file appeals...
Goods and Services Tax : The Committee recommended replacing daily cause lists with weekly schedules and permitting supplementary lists when necessary. The...
The article explains that the Statement of Facts forms the foundation of every GST appeal. It emphasizes that accurate, evidence-backed facts are essential before legal arguments and precedents can be considered.
GSTAT offers broader powers than the First Appellate Authority but faces challenges relating to pre-deposit, timelines, and digital infrastructure.
The article explains that GSTAT can condone delay only within the statutory extension under the CGST Act, unlike CESTAT.
The Government has extended the deadline for filing eligible GSTAT appeals to 31 July 2026. The extension applies only to specified older cases, while newer appeals remain subject to the normal limitation period.
The GSTAT committee proposed digital filing, relaxed certified copy requirements, and longer defect rectification timelines to streamline appellate procedures. The proposals await formal notification.
The Government has fixed 31 July 2026 as the last date for filing GST Appellate Tribunal appeals and applications in specified older cases, while preserving the statutory filing timelines for later orders.
Section 112 prescribes strict timelines for GSTAT appeals, with limited power to condone delay. Taxpayers must file within the statutory period to avoid dismissal without consideration of merits.
This update summarizes the latest GST advisories issued during June 2026, including changes relating to E-Way Bills, GSTAT procedures, and Show Cause Notices. Taxpayers should review these updates to ensure timely compliance and smooth GST filings.
The representation requests extension of the GSTAT appeal filing deadline to 31 December 2026, citing persistent technical issues on the e-filing portal. It argues that taxpayers should not lose their statutory right of appeal due to system failures.
A representation seeks extension of the GSTAT appeal filing deadline to 31 December 2026, citing persistent technical issues on the e-filing portal. It argues that taxpayers should not lose their statutory right of appeal due to system failures.
