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 Court held that once the GST Appellate Tribunal became operational, disputes must be pursued through the statutory appeal mechanism. It directed filing of appeal within prescribed timelines.
The framework enables wider access to GST appeals through online filing. However, procedural and portal limitations may hinder smooth justice delivery for taxpayers.
GSTAT bridges a long-standing gap by providing a dedicated appellate forum, eliminating the need to directly approach High Courts. This streamlines GST dispute resolution and reduces litigation costs.
The Tribunal held that maintaining ticket prices by increasing base price after GST reduction violated Section 171. It directed deposit of profiteered amount while denying penalty due to non-retrospective applicability.
The issue was whether unregistered individuals could exercise appellate rights. The Court held that procedural hurdles like absence of login access must be resolved, ensuring effective and meaningful remedy.
The Allahabad High Court allowed appeal filing before the GST Tribunal after its constitution. It held that appeals filed by June 30, 2026, must be accepted without limitation objections.
The case addressed increased ITC benefits post-GST without corresponding price reduction. The tribunal ruled this violated Section 171, mandating refund, interest at 18%, and potential penalty.
The dispute concerned failure to reduce prices after GST. The Tribunal held that documentary evidence showed benefit was already transferred to buyers.
GSTAT held that no anti-profiteering violation arises where construction, agreement, and payments occur entirely in the GST regime. Since prices already factored ITC, no benefit was required to be passed on.
The issue involved a calculation error in the final order. The Tribunal clarified the correct per sq. ft. benefit including GST and directed proper computation.
