NOTIFICATION

Notification No. Subject

G.S.R.340(E)-Central Tax dt. 21.06.2024

 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.

Circular No. 224/18/2024-GST dt.11.07.2024

 Guidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation.

Circular No. 207/01/2024-GST dt.26.06.2024

 Reduction of Government Litigation - fixing monetary limits for filing appeals or applications by the Department before GSTAT, High Courts and Supreme Court

Circular No. 132/02/2020-GST dt. 18.03.2020

 To issue clarification in respect of appeal in regard to non-constitution of Appellate Tribunal

COMMUNITY INSIGHTS

Topic

Publish Date

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

 05.06.2025

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

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.