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 accepted the DGAP finding that the ratio of credit availed to purchase value declined after GST implementation. Since no additional ITC benefit accrued, no profiteering was established.
GSTAT held that the retailer failed to pass on the benefit of GST reduction from 28% to 18% through commensurate price cuts. The Tribunal directed deposit of ₹13.61 crore in Consumer Welfare Funds.
The article examines cases where GST appeals filed beyond statutory timelines were revived through writ jurisdiction. The key takeaway is that constitutional courts may intervene to prevent gross injustice.
The Tribunal held that procurement services provided by a foreign group entity were substantive services rendered on its own account and not intermediary services. As a result, the transaction qualified as import of services and the refund claim was rejected.
The Court held that once the GSTAT became functional and appeal timelines were extended, disputes should be pursued before the statutory forum. The petitioner was directed to comply with the pre-deposit requirement under Section 112(8).
GSTAT has extended relaxed scrutiny guidelines for portal-based appeals until 31 December 2026. The key takeaway is that this relief addresses procedural defects only and does not extend the statutory appeal filing deadline.
GSTAT has been constituted as the long-awaited second appellate forum under the GST regime. The key takeaway is that taxpayers now have a specialized mechanism for challenging GST appellate and revisional orders.
Practitioners are reportedly following different methods while completing GSTAT appeal forms because of inadequate guidance. The representation calls for a uniform approach supported by detailed instructions and examples.
GSTAT held that permissions relating to ticket pricing could not override the statutory requirement to pass on GST rate reduction benefits to consumers. The profiteering demand was sustained.
The Court declined to exercise writ jurisdiction where a statutory appeal under Section 112 of the CGST Act was available. Liberty was granted to file the appeal before the prescribed deadline.
