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 Telangana High Court refused to entertain a writ petition challenging a GST appellate order due to delay and the availability of an alternate statutory remedy. The Court directed the petitioner to approach the GST Appellate Tribunal within the prescribed window period after complying with the pre-deposit requirement.
The article explains that taxpayers with orders communicated before 1 April 2026 must file GSTAT appeals by 30 June 2026 to preserve their statutory rights.
GSTAT instructed scrutiny officers not to raise defects where appellants have uploaded the required documents in prescribed form. The move aims to simplify the appeal filing process on the GSTAT Portal.
GSTAT held that retaining the same ticket prices after GST reductions amounted to profiteering under Section 171 of the CGST Act. The Tribunal directed deposit of ₹8.99 lakh with interest after finding that consumers were denied the benefit of lower tax rates.
The GSTAT Committee has recommended sweeping changes to the GSTAT Procedure Rules, 2025 to simplify appeal filing and reduce technical objections. The proposals aim to enhance accessibility, procedural flexibility, and efficiency in GST litigation.
GSTAT Mumbai Bench has officially commenced functioning, making it mandatory for taxpayers within its jurisdiction to file appeals before the Tribunal. The notice outlines filing procedures, scrutiny requirements, and applicable procedural rules.
The Court held that writ petitions need not continue once the GSTAT becomes operational and statutory appeal timelines are available. It directed the petitioner to pursue the appellate remedy after complying with the prescribed pre-deposit requirements.
The Rajasthan GSTAT Bar has urged the Tribunal to adopt a pragmatic approach by accepting pre-deposits made through the Electronic Credit Ledger and refraining from objecting to original Hindi records filed with appeals.
The Committee recommended replacing daily cause lists with weekly schedules and permitting supplementary lists when necessary. The proposal seeks to enhance predictability and administrative efficiency in tribunal proceedings.
The Tribunal held that procurement strategy, supplier oversight, and sourcing support formed part of a substantive procurement service. Since these services were provided on the supplier’s own account, refund of IGST was denied.
