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GSTAT Appeal e-Filing User Manual | How to File GST Appeal | GSTAT e-Filing Portal
Procedure for review, revision and appeal against orders passed by Common Adjudicating Authorities (CAA) – CBIC clarifies
Manipur Goods and Services Tax (Amendment) Ordinance, 2025
GST ITC fraud worth Rs. 7.85 crore; Chartered Accountant (CA) arrested
When does GSTAT start accepting appeals under GST? – March, 2025 update
Recent Case Laws with 🧠AI Summary:
When there is no response from the tax payer to the notice sent through a particular mode, the Officer who is issuing notices should strictly explore the possibilities of sending notices through some other mode as prescribed in Section 169(1) of the CGST Act – Tvl. Neka Sri Coir Suppliers Vs. The Deputy State Tax Officer-1 (ST) (FAC) and Anr. – Madras High Court
Whether the Proper Officer/Adjudicating Officer has the power to adjudicate on the penalty provision provided under Section 122 of the CGST Act? | Whether dropping of proceedings under Section 74 of the CGST Act, 2017 will ipso facto abate the proceedings under Section 122 of the CGST Act? – Patanjali Ayurved Ltd. Vs. Union of India and Ors. – Allahabad High Court
There is no scope for entertaining writ petitions after the expiry of the limitation period – Thirumalai Balaji Constructions Vs. The Deputy Commissioner (ST) and Anr. – Madras High Court
Whether the service of show cause notice and assessment order by uploading on the GST common portal alone constitutes sufficient and effective service under Section 169 of the GST Act – Tvl. The Ponnappan Stores Vs. Deputy State Tax Officer and Ors. – Madras High Court
Whether the offence under Section 138 of the Negotiable Instruments Act, 1881 (NI Act), is attracted when the dishonour of the cheque is due to the account being frozen by a GST Dept. and not due to insufficiency of funds or willful default by the drawer – Best Buildwell Pvt. Ltd. and Ors. Vs. R.D. Sales – Delhi High Court
Hotel Rudra and Anr. Vs. Deputy Commissioner, State Tax and Ors. – Calcutta High Court
Ozone Pharmaceuticals Ltd. Vs. Union of India and Anr. – Himachal Pradesh High Court
Mangal Deep Vs. Union of India and Ors. – Delhi High Court
Recent GST Amendments:
Corrigendum in Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025
GSTAT Procedure Rules, 2025 | Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025
CGST Notification No. 09/2025 – Central Tax dated 11.02.2025
CGST Notification No. 08/2025 – Central Tax (Rate) dated 16.01.2025
AAAR/ AAR Rulings:
In re: Aadinath Agro Industries – Rajasthan AAR (GST)
In re: Build Layer Constructions – Rajasthan AAR (GST)
In re: Lakhera Edutech Pvt. Ltd. – Gujarat AAR (GST)
In re: Royal Enterprise – Gujarat AAR (GST)
In re: Saket International – Gujarat AAR (GST)
In re: Zen Tobacco Pvt. Ltd. – Gujarat AAR (GST)
In re: Yanfeng Seating (India) Pvt. Ltd. – Gujarat AAR (GST)
In re: Enerzi Microwave Systems P Ltd. – Gujarat AAR (GST)
Recent Notifications & Circulars:
Reviewing Authority, Revisional Authority and Appellate Authority in respect of orders passed by Common Adjudicating Authority (CAA) for show cause notices issued by DGGI – Circular No. 250/07/2025-GST dated 24.06.2025
Generation and quoting of DIN on any communication issued by the officers of the CBIC to tax payers and other concerned persons – Circular No. 249/06/2025-GST dated 09.06.2025
Instructions for processing of applications for GST registration – GST Instruction No. 03/2025 dated 17.04.2025
Various issues related to availment of benefit of Section 128A of the CGST Act, 2017 – Circular No. 248/05/2025-GST dated 27.03.2025
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Decoding GST Case Laws
25 GST Acts Amendments, 2500+ Amendments in Rules, 500+ Notifications, 300 Circulars and 500 other
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