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...
GSTAT directed the DGAP to recompute the profiteered amount after noting that only the services component of the ₹89 crore pre-GST value was considered. A revised report under Rule 133(2A) must be filed within one month.
The Tribunal directed DGAP to re-examine calculation issues after the Respondent challenged the method of computing profiteering. Questions on service ITC deduction and price comparison require fresh scrutiny.
GSTAT held that claims of increased royalty, rent, and commissions were unsupported by cogent evidence. The supplier failed to rebut the presumption that GST rate reduction must result in commensurate price cuts.
The Tribunal accepted DGAP findings that total profiteering was ₹5.20 crore, though ₹6.63 crore had already been passed on. Only ₹5.80 lakh remains payable to certain buyers.
Appeals dismissed as time-barred through FORM GST APL-02, without a reasoned order under Section 107, may deny taxpayers access to GSTAT. The key issue is whether an acknowledgment can substitute a statutory appellate order.
सेमिनार में अधिवक्ताओं ने अपील फाइलिंग, फीस त्रुटि और क्षेत्राधिकार संबंधी समस्याओं को उठाते हुए पोर्टल सुधार और समय विस्तार की मांग की।
The GSTAT found that ITC reversal claimed by the developer was not factored into the original computation. The matter was remanded for verification and submission of a revised report.
The anti-profiteering investigation calculated profiteering due to enhanced ITC under GST. As the developer passed on the full benefit, including disputed sums with interest, the Tribunal disposed of the proceedings.
The Tribunal held that early GST filing errors could be inadvertent due to manual systems and remanded the matter for fresh adjudication.
The Tribunal held that mere return mismatch cannot trigger Section 74 without proof of fraud or suppression. Penal proceedings require clear evidence of intent to evade tax.
