GSTAT

Section 112(8) pre-deposit
Case BriefsTribunals/Commissions/Regulatory Bodies

The Tribunal held that the proviso inserted to Section 112(8) of the CGST Act by the Finance Act, 2025 does not operate retrospectively. Since the proceedings had commenced prior to 01-10-2025, the appellant’s vested right of appeal could not be burdened by a subsequently introduced condition requiring pre-deposit of 10 % of the penalty.

GSTAT Appeals Deadline Extended
Legislation UpdatesNotifications

The Government has extended the last date for filing appeals before the GST Appellate Tribunal (GSTAT) from 30 June 2026 to 31 July 2026, citing technical difficulties arising from a surge in filings on the GSTAT portal.

GSTAT appeal scrutiny leniency
Legislation UpdatesNotifications

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.

GST Appellate Tribunal
Legislation UpdatesNotifications

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

ministry of finance
Legislation UpdatesRules & Regulations

President or a Member of the Appellate Tribunal can recuse himself in certain cases.

ministry of finance
Legislation UpdatesNotifications

Government establishes Goods and Services Tax Appellate Tribunal.

Legislation UpdatesNotifications

S.O. 1359(E)— In exercise of the powers conferred by Section 109 of the Central Goods and Services Tax Act, 2017, the Central