Complete GSTAT Appeal Manual covering Form GST APL-05, limitation, 10% pre-deposit, court fees, documents, online filing, scrutiny, defect re-filing, hearings, orders, rectification and further appeals under GST law.
The Gujarat High Court has treated a holding-company guarantee for its subsidiary as a related-party supply under Section 7(1)(c) read with Entry 2 of Schedule I of the Central Goods and Services Tax Act, 2017 (CGST Act). The Bombay High Court, on materially particular facts involving express contractual exclusion of consideration and in-house guarantees, held that no taxable supply arose. The terms of the guarantee, the parties’ relationship, the commercial setting and the relevant period therefore remain central.
An in-depth analysis of pre-deposit requirements for GSTAT appeals under Section 112, covering statutory quantum, Electronic Credit Ledger disputes, adjustment of prior payments, deemed stay of recovery, remedies during the Tribunal’s non-operational phase, penalty-only cases, temporal applicability of amendments, and emerging GSTAT rulings.
Pre-deposit for filing GSTAT Appeals under Section 112 of CGST Act, 2017 Read Post »
An in-depth analysis of pre-deposit requirements for GST appeals under Section 107, covering computation of the mandatory 10%, payment through electronic credit or cash ledgers, adjustment of earlier deposits, deemed stay of recovery, penalty-only disputes, procedural safeguards, and refund after a successful appeal.
