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 guideline clarifies that GSTAT appeals must be filed online with proper formatting, documentation, and procedural compliance for successful registration.
GSTAT directed the DGAP to re-examine the profiteering computation after questions were raised about ignored cost increases, negative values, and supply channel considerations.
GSTAT concluded that elimination of entertainment tax and other levies reduced the effective tax incidence, requiring suppliers to pass on the benefit to subscribers.
Goa notifies 30 June 2026 as deadline to file GST Appellate Tribunal appeals for orders communicated before 1 April 2026 under Section 112 of the Goa GST Act.
GSTAT issued instructions mandating submission of SCN, OIO, OIA, and appeal grounds in APL-05. It held that incomplete documentation may lead to defects unless properly justified. The ruling ensures standardized and error-free appeal filings.
The court held that a taxpayer should approach the GST Appellate Tribunal for interim relief when an appeal is pending. It ruled that the Tribunal has inherent power to grant interim protection against recovery proceedings.
A representation has urged reconsideration of GSTAT Procedure Rules requiring all relied-upon documents to be filed with the appeal. It argues that the requirement could risk loss of statutory appeal rights within the limited filing period.
The Tribunal found merit in the respondent’s argument that ITC comparison should be based on identical goods and services and directed DGAP to re-investigate.
GSTAT held that although profiteering of ₹1.70 crore was computed, the developer had passed on ₹2.02 crore to home-buyers. With compliance under Section 171 CGST established, no penalty was imposed, though interest must be paid.
The Tribunal accepted the DGAP report finding no extra ITC benefit after GST implementation and held that Section 171 was not violated.
