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...
Telangana High Court directed that no coercive recovery action should be taken against the taxpayer if 10% of the assessed GST liability is deposited within the prescribed period.
Telangana High Court declined to examine the merits of the GST demand and appellate order because an alternative statutory remedy before GSTAT was available. The taxpayer was granted liberty to file an appeal before the GST Appellate Tribunal with statutory pre-deposit.
GSTAT noted inconsistencies in the DGAP’s findings regarding whether the Respondent had actually increased base prices after GST rate reduction. The Tribunal held that such contradictions required comprehensive reinvestigation.
The Tribunal noted that the Applicant repeatedly failed to appear or file objections despite multiple opportunities being granted. In absence of any rebuttal, GSTAT proceeded on the basis of the DGAP report and available records.
The Central Government has authorized the GSTAT Principal Bench, New Delhi, to hear appeals under Section 101B of the CGST Act. The notification gives retrospective effect from 1 April 2026 and strengthens the GST appellate mechanism.
GSTAT held that the builder failed to uniformly pass on additional GST input tax credit benefits to homebuyers in a housing project. The Tribunal directed refund of the remaining profiteered amount with 18% interest.
Explains the complete process for filing appeals before GSTAT, including the three-month limitation period and mandatory pre-deposit requirements. Highlights that compliance with procedural rules is essential for admissibility and automatic stay of recovery.
The Tribunal remanded the case after finding that ITC reversals on unsold inventory were not adequately examined. It directed fresh investigation to verify the impact on profiteering calculations and ensure proper assessment.
The article explains when GSTAT appeals are maintainable and outlines key filing conditions. It highlights timelines, pre-deposit rules, and procedural requirements for valid appeals.
Explains mandatory pre-deposit requirements under GST law and how compliance ensures automatic stay on recovery. Key takeaway: correct payment secures appeal and protection.
