GST Appellate Tribunal Archives

Case Briefs Tribunals/Commissions/Regulatory Bodies

‘Post-decisional hearing at appellate stage cannot cure absence of RFD-08 notice’; GSTAT Thane remands 39 refund appeals of 100 per cent EOU

The Tribunal held that the adjudicating authority has no jurisdiction or discretion to reject a refund claim, wholly or partly, without first issuing a notice in Form GST RFD-08 and granting a hearing, and that an appellate hearing cannot cure this omission.

Legislation Updates Notifications

GSTAT Allows Leniency in Appeal Scrutiny Until July 2026

GST Appellate Tribunal has issued an order allowing lenient scrutiny of appeal documents on the GSTAT Portal for six months, limiting objections to substantive defects only.

Legislation Updates Notifications

Next-Gen GST in Action: Goods and Services Tax Appellate Tribunal Launched for Fairness and Certainty

With GSTAT now operational, India’s tax administration takes a decisive step toward fairness, predictability, and responsiveness.

Legislation Updates Notifications

Age of appointment of President, Judicial Member & Technical Member increased vide CGST (Second Amendment) Act, 2023

CGST (Second Amendment) Act, 2023 mandates 10 years of substantial experience in litigation for appointment of Judicial Member of GST Appellate Tribunal

Legislation Updates Notifications

Government constitutes State Benches of GST Appellate Tribunal with effect from 14-9-2023

On 14-9-2023, the Central Government, on recommendations of the Goods and Services Tax (‘GST’) Council, constitutes the State Benches of the Goods