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A Tribunal is a quasi-judicial body constituted to adjudicate disputes within a specialised domain. Unlike conventional courts, tribunals are designed to combine judicial independence with subject-matter expertise.
The Directorate General of Taxpayer Services – Mumbai Zonal DGTS, in Collaboration with
Maharashtra National Law University invites you to a webinar on “Decoding GST Appeal Procedure under GSTAT & Commissioner (Appeals)”
from 3:00 PM onwards on Friday, March 06, 2026.
Can time limit provided for filing of application for rectification of order under the GSTAT Procedure Rules, 2025 be lesser than the time limit provided under the provisions of Section 161 of CGST Act, 2017 for filing of application for rectification of order.
In a significant relief to taxpayers facing teething issues with the newly-operationalised Goods and Service Tax Appellate Tribunal (GSTAT), which hears appeals against orders of the first appellate authority under GST, its principal Bench has issued an office order directing registries across all Benches to adopt a lenient approach while scrutinising appeal documents during the initial phase.
Considering the difficulties being faced by the appellants in the initial phase for filing of appeals on the GSTAT Portal, the President is pleased to direct that, the Registry shall keep a lenient view during scrutiny of the appeal documents for an initial period of 6 months..
The Hon’ble Supreme Court in the case of Madras Bar Association held that the provisions of the Tribunals Reforms Act, 2021 that reintroduced clauses previously struck down by the Court are unconstitutional.
Adv. (CA) Rakesh Garg & Sandeep Garg, CMA, FCA published 6th Edition of GST Manual updated till 01.01.2026 containing following law –
The GST Appellate Tribunal Delhi in the case of DGAP held that the respondent cinema’s reliance on state-fixed ticket caps does not absolve it of liability for not passing on GST rate reduction benefits to consumers, reaffirming that maintenance charges are also part of the taxable value. Profiteered sums and limited interest were directed to be deposited as per law.
The GST Appellate Tribunal Delhi in the case of DGAP held that the respondent, a hotel service provider, profiteered by not passing the benefit of GST rate reduction on hotel accommodation service and that inflationary pricing due to COVID-19 and …
Rule 3 of the GSTAT (Procedure) Rules, 2025 provide for the computation of time period. The said rule provides that where a period is…