NOTIFICATION
| Notification No. | Subject |
| Goods and Services Tax Appellate Tribunal (Recruitment, Salary and other Terms and Conditions of Service of Group "C" Employees) Rules, 2024 |
CIRCULARS
| Circular No. | Subject |
| Circular No. 238/32/2024-GST dt. 15.10.2024 | Clarification of various doubts related to Section 128A of the CGST Act, 2017. |
| Guidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation. | |
| Reduction of Government Litigation - fixing monetary limits for filing appeals or applications by the Department before GSTAT, High Courts and Supreme Court | |
| To issue clarification in respect of appeal in regard to non-constitution of Appellate Tribunal |
CASE LAW
|
Authority |
One liner |
|
2025(02)LCX0003 Gujarat High Court Goodluck India Limited |
Assessee has an alternative remedy under Section 112 for challenging the pre-deposit amount for a GST tribunal appeal. |
|
2024(03)LCX0167 Madras High Court Mmtc-Pamp India Pvt. Ltd. |
If 30% of the disputed tax demand is remitted as per Section 112(8) of GST Act , the statute provides for a stay of any recovery or coercive action until the statutory appeal is disposed of |
|
2020(07)LCX0012 Allahabad High Court Spice Digital Ltd |
Remedy of filing appeal before the Tribunal in terms of the provisions of the Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019. |
STATE CIRCULARS
| Circular No. | Subject |
| Circular No. 01/2024 dt. 11.01.2024 | Clarification in respect of filing of appeal before the Appellate Tribunal |
| Trade Circular No. 20T of 2023 dt. 31.07.2023 | Clarification in respect of appeal in regard to non-constitution of Appellate Tribunal |
CGST REMOVAL OF DIFFICULTY ORDERS
| Order No. | Subject |
| 09/2019 dated 03.12.2019 | Seeks to extend the last date for filing of appeals before the GST Appellate Tribunal against orders of Appellate Authority on account of non-constitution of benches of the Appellate Tribunal |