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...
GSTAT rules M/s Hotel Babylon Inn Pvt. Ltd. profiteered ₹31,28,631 by not passing GST rate reduction benefit to consumers. Details and judgment analysis.
A GST Appellate Tribunal ruling finds that an approved resolution plan under the Insolvency and Bankruptcy Code (IBC) extinguishes anti-profiteering claims not listed in the plan.
The GSTAT has ruled against cosmetics distributor Raj & Co. for not passing on GST rate reductions to consumers, imposing a fine and interest. This case reinforces the legal precedent for anti-profiteering accountability in the supply chain.
GSTAT ruled that Raj & Company failed to pass on GST rate cut from 28% to 18% on cosmetics, profiteering ₹3.31 lakh. Distributor directed to deposit with interest.
An overview of the GST Appellate Tribunal (GSTAT) covering its two-tier structure, jurisdiction, key procedural rules, and the digital roadmap for dispute resolution.
The Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) has upheld a ruling against a Subway franchisee, M/s Urban Essence, for failing to pass on the benefit of a GST rate reduction from 18% to 5% to its consumers. The tribunal confirmed the anti-profiteering amount of ₹5,47,005 after multiple investigations found the company increased its base prices to offset the tax cut.
The Appointments Committee of the Cabinet has approved new appointments for the Goods and Services Tax Appellate Tribunal (GSTAT) including Technical and Judicial Members for both the Principal and State Benches
Orissa High Court challenges the GSTAT Judicial Member selection process, questioning a second interview round for some candidates and staying the final appointment decision.
GSTAT benches face delays due to legal challenges and amendments. Interim measures include relaxed ITC limits, reduced appeal pre-deposits, and an amnesty scheme
Understand the GSTAT Procedure Rules, 2025, effective April 24, 2025. This guide covers filing appeals, Registrar functions, required documents, and Tribunal procedures.
