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 provision of National Appellate Authority has been created by virtue of Section 104 of the Finance (NO.2) Act, 2019 and in section 95 (a) of the CGST Act,2017 after the words ‘Appellate Authority’, the words ‘or the National Appellate Authority’ has been inserted. The “National Appellate Authority” means the National Appellate Authority for Advance […]
Preparation of an appeal before the Tribunal 1) Introduction: Once an order or proceedings is received from an appellate authority or revisional authority against which appeal lies to GST Appellate Tribunal (for short GSTAT) and the appellant has reason to be aggrieved by any finding, conclusion or observation made by the authority passing the order, […]
In the present case a provision has been made in Section 109 for creation of the GST, Appellate Tribunal, but the reasons best known to the respondents only for the State of U.P. said Appellate Tribunal has not been constituted.
Last date for filing appeal in GSTAT- Removal of Difficulties Order issued to implement the decision of 37th GST Council regarding GST Appellate Tribunal (GSTAT) vide Order No. 09 /2019-Central Tax dated 03rd December, 2019. Extension of the last date for filing of appeals before the GST Appellate Tribunal against orders of Appellate Authority on […]
On 02.05.2019, this Court directed that the respondents shall not, without prior intimation to this Court, proceed to appoint persons to the GST Appellate Tribunal till the next date. The interim order was made absolute till the disposal of the writ petition on 26.07.2019.
He has also made a suggestion that instead of constituting a separate tribunal to deal with GST matters, the CESTAT could be empowered to deal with the same since several cases involve issues relating to customs duties and GST as well.
Hence, we request Mr. Satya Pal Jain, Additional Solicitor General to examine the feasibility of vesting the powers under GST regime to the already functional VAT/Sales Tax Tribunals/CESTAT as a temporary measure.
(i) Section 110(1)(b)(iii) of the CGST Act which states that a Member of the Indian Legal Services, who has held a post not less than Additional Secretary for three years, can be appointed as a Judicial Member in GSTAT, is struck down. (ii) Section 109(3) and 109(9) of the CGST Act, 2017, which prescribes that the tribunal shall consists of one Judicial Member, one Technical Member (Centre) and one Technical Member (State), is struck down.
GST was introduced in India with the main objective of One Tax One Nation, lower legal compliances and reduction in litigations, no check posts and transparency in tax structure etc. However, we all have witnessed how in haste the historic indirect tax regime has been implemented in India, thus teething problems are inevitable. Those teething […]
GST Council, hereby notifies the creation of the State Benches of the Goods and Services Tax Appellate Tribunal (GSTAT) as per the details contained in the table 1 below and Area Benches
