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 confirmed that appellants must file English translations of non-English documents. Transitional leniency does not override the statutory rule.
The issue covers the special timeline for filing delayed GSTAT appeals due to earlier tribunal non-functionality. The key takeaway is that missing 30.06.2026 may risk loss of appellate remedy.
The case examines whether additional ITC benefit post-GST was passed to buyers. The Tribunal held that failure to reduce prices amounted to profiteering, requiring refund with interest.
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.
