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No Stampede at the Tribunal: GSTAT Staggers Appeal Filing to Keep the New Portal Running Smoothly
The GST Appellate Tribunal (GSTAT) is finally gearing up to hear the enormous pipeline of second-appeal matters flowing from orders of the first Appellate Authorities (Section 107) and decisions of Revisional Authorities (Section 108). Recognising that a "first week rush" could overwhelm the National Informatics Centre (NIC)-built portal, the President of GSTAT has invoked Rule 123 of the GSTAT (Procedure) Rules, 2025...... Read More
"No GSTAT, No Coercion": Delhi HC shields taxpayer from refund recovery till Tribunal goes live
When appellate doors are shut, writ jurisdiction becomes the safety valve. In a significant interim order, the Delhi High Court has restrained GST authorities from taking coercive recovery steps where a sanctioned refund was later reversed in appeal, until the GST Appellate Tribunal (GSTAT) becomes functional. The Court’s approach recognises the statutory design of a three-tier appeal under the CGST Act,...... Read More
Pre-Deposit Refund Delayed? Courts Say That's Unconstitutional
"Justice delayed is justice denied," they say. But what if it's delayed not by courts-but by portals, procedural rigidity, and a misinterpretation of the word "may"? This is the story of a taxpayer who fulfilled every requirement under the law, won their appeal fair and square, and yet had to knock on the doors of the High Court just to get back what was rightfully theirs-a statutory pre-deposit................... Read More