Tag Archives: CGST

Supreme Court Permits GSTAT Appeal Without Pre-Deposit Pending Special Leave Petition Determination

By | September 22, 2026
0 Comment

Supreme Court Permits GSTAT Appeal Without Pre-Deposit Pending Special Leave Petition Determination Supreme Court Permits GSTAT Appeal Without Pre-Deposit Pending Special Leave Petition Determination Issue Whether a writ petition under Article 226 is maintainable to bypass the alternative statutory remedy under Section 112 of the CGST Act, and whether an appellate tribunal can be directed… Read More »

Directory Three-Month Timeline for Deciding Rectification Does Not Render Authority Functus Officio Post Expiry

By | September 19, 2026
0 Comment

Directory Three-Month Timeline for Deciding Rectification Does Not Render Authority Functus Officio Post Expiry Directory Three-Month Timeline for Deciding Rectification Does Not Render Authority Functus Officio Post Expiry Issue Whether the three-month timeframe prescribed under Section 161 for deciding a rectification application is mandatory—thereby rendering the authority functus officio upon its expiry—or directory, requiring a… Read More »

Writ petition challenging assessment is non-maintainable as GSTAT is functional with notified appeal timelines.

By | August 18, 2026
0 Comment

Writ petition challenging assessment is non-maintainable as GSTAT is functional with notified appeal timelines. Writ petition challenging assessment is non-maintainable as GSTAT is functional with notified appeal timelines. Issue Whether a writ petition challenging an appellate order under GST can be entertained by the High Court when the Goods and Services Tax Appellate Tribunal (GSTAT)… Read More »

Appeal Against CESTAT Order Determining Taxability of Service Lies to Supreme Court Under Section 35L

By | August 11, 2026
0 Comment

Appeal Against CESTAT Order Determining Taxability of Service Lies to Supreme Court Under Section 35L Issue Whether an appeal against a final order of CESTAT determining the taxability of a service is maintainable before the High Court under Section 35G or lies exclusively before the Supreme Court under Section 35L of the Central Excise Act,… Read More »

12 GST notifications/Circulars/Order issued on 28th June 2019 by CBIC

By | June 30, 2019
0 Comment

12 GST notifications/Circulars/Order issued on 28th June 2019 by CBIC CBIC has issued 7 GST Central Tax Notifications, One Removal of Difficulty Order and 4 Central GST Circulars on 28th June 2019 to Give effect to 35th GST Council Decisions and to clarify certain issues in GST. Vide these notifications CBIC has notified due dates… Read More »