Goods and Services Tax : Ambiguity under Section 112(8)(b) of the CGST Act has created confusion over GSTAT pre-deposit calculations after reduction of tax...
Goods and Services Tax : GSTAT directed service through registered post/speed post after notices sent via portal and email failed to receive any effective ...
Goods and Services Tax : Taxpayers and professionals are facing multiple procedural doubts regarding GSTAT appeal filing requirements, including affidavits...
Goods and Services Tax : GSTAT के नए आदेश के अनुसार सभी लंबित और नई अपीलें पहले...
Goods and Services Tax : The Andhra Pradesh High Court held that Customs authorities are responsible for levy and assessment of IGST on imported goods. The...
CA, CS, CMA : ICAI has recommended mandatory verification of the Certificate of Practice for Chartered Accountants appearing before GSTAT to ens...
Goods and Services Tax : A representation has urged reconsideration of GSTAT Procedure Rules requiring all relied-upon documents to be filed with the appea...
Goods and Services Tax : A tax bar body has sought reduction of GSTAT appeal and application fees, citing affordability concerns. The key takeaway is that ...
Goods and Services Tax : यह कि जीएसटी के अंतर्गत अपीलीय ट्रिब्यूनल ट्रिब...
Goods and Services Tax : Issues ranging from mandatory declarations to certification and translation requirements have been flagged. The core message is th...
Goods and Services Tax : GSTAT held that failure to pass on additional Input Tax Credit benefits to eligible homebuyers violated Section 171 of the CGST Ac...
Goods and Services Tax : The Court held that once the GST Appellate Tribunal became operational and timelines were extended, disputes should be pursued thr...
Goods and Services Tax : The Madhya Pradesh High Court dismissed a writ petition challenging GST registration cancellation after noting the availability of...
Goods and Services Tax : The Tribunal allowed service of notice through registered post and speed post after no response was received regarding verificatio...
Goods and Services Tax : GSTAT upheld anti-profiteering findings after the developer accepted the DGAP report concerning ITC benefits in a housing project....
Goods and Services Tax : The GST Appellate Tribunal issued a detailed order constituting benches across India and classifying GST disputes into three categ...
Goods and Services Tax : The Principal Bench of GSTAT instructed scrutiny officers not to raise defects where appellants upload required soft copy document...
Goods and Services Tax : The Central Government has authorized the GSTAT Principal Bench, New Delhi, to hear appeals under Section 101B of the CGST Act. Th...
Goods and Services Tax : The government has appointed 22 Judicial Members as Vice Presidents of GSTAT benches. The move aims to improve efficiency and stre...
Goods and Services Tax : Goa notifies 30 June 2026 as deadline to file GST Appellate Tribunal appeals for orders communicated before 1 April 2026 under Sec...
The analysis explains why all GST appeals relating to orders communicated before 1 April 2026 must be filed by 30 June 2026, despite the staggered filing schedule. It clarifies how Section 112 timelines, Rule 123, and the 2025 notification interact, offering a clear compliance roadmap.
Tribunal introduced a phased filing schedule to prevent system congestion on new electronic platform. The directive ensures orderly submission of pending appeals with a final deadline of 30 June 2026.
The tribunal closed the anti-profiteering case as the supplier could not be located, preventing the DGAP from verifying whether GST benefits were passed on. The ruling emphasizes the need for traceable business records.
GSTAT upheld DGAP’s findings that residual ITC benefit of ₹3.55 lakh was passed on by contractor to IOCL, closing anti-profiteering proceedings under Section 171.
GSTAT holds no profiteering under Section 171 CGST Act in IREO’s Skyon, Ireo City Central, and Managed Service Apartment projects as post-GST ITC benefit did not increase.
GSTAT ruled that no additional input tax credit benefit accrued to developer after GST implementation, leading to closure of anti-profiteering proceedings under Section 171 of CGST Act.
Finance Ministry notifies phased schedule for GSTAT appeals under Section 112. Appeals to be filed online at efiling.gstat.gov.in in stages till June 30, 2026, to prevent system overload.
GSTAT accepted DGAP’s repeated findings that the company did not contravene Section 171 of the CGST Act, confirming that GST rate reductions were passed on to recipients as required.
The Goods and Services Tax Appellate Tribunal (GSTAT) accepted the DGAP’s final report, concluding that IREO Victory Valley Pvt. Ltd. did not contravene anti-profiteering provisions under Section 171 of the CGST Act, 2017, as the project received no additional Input Tax Credit (ITC) benefit post-GST.
BCAS urges GSTAT to add a dedicated dashboard for Authorized Representatives to streamline case tracking, enhance transparency, and improve digital efficiency.
