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...
Due to non-constitution of Tribunal, petitioner is deprived of his statutory remedy under Sub-Section (8) and Sub-Section (9) of Section 112 of B.G.S.T. Act.
Andhra Pradesh High Court allowed the writ petition in the matter of cancellation of GST registration on account of non-filing of GST return as GST Tribunal has not been constituted.
Petitioner approached HC against order passed by appellate authority as GST Tribunal has not been constituted till date. Revenue contended that writ petition should not be admitted in wake of alternate remedy.
Get insights into the amended provisions related to the GST Tribunal (GSTAT). The Finance Bill 2023, passed by Lok Sabha on 24.03.2023, introduces changes in Section 109 of the CGST Act, 2017. Learn about the constitution of Tribunal Benches, their composition, jurisdiction, and powers. Highlights include the establishment of Principal and State Benches, their composition, and the distribution of business. Understand the jurisdiction of benches, the role of single and double benches, and the power to transfer technical members.
Telangana High Court in the case of suo motu cancellation of GST registration due to non-filing of GST returns, remanded the matter for fresh decision as due to non-constitution of GST tribunal, petitioner is left without any remedy.
HC set aside order cancelling GST Registration of assessee due to non-filing of GST Returns for continuous period of 6 months, on the ground that GST Tribunal has not been constituted and assessee should not be left without remedy.
ICAI request to Amend section 110 of the CGST Act, 2017 to qualify Chartered Accountants as Technical Member to GST Appellate Tribunal
Evan after 5 year of GST introduction Goods and Service Tax Appellate Tribunal (GSTAT) not established which is a must
GST Council constitutes a Group of Ministers (GoM) to look into the issues involved with reference to changes required in provisions pertaining to the GST Appellate Tribunal in the GST Laws to bring it in conformity with judgements of the Courts in relation to various aspects concerning Tribunals. A-50050/150/2018-CESTAT-DOR Government of India Ministry of Finance […]
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.
