GSTAT News & Orders

GSTAT appeal filing - Recording of intent to file appeal

New additional mechanism introduced to capture intention to file appeal till 31 July 2026. Token to be generated and appellant gets 60 days thereafter to complete appeal filing.

No GST on assignment of leasehold rights in land and building: Supreme Court dismisses Department’s appeal

The Supreme Court of India has yesterday (21 July 2026) dismissed Revenue department’s appeal filed against the Gujarat High Court decision in case of Union of India and Anr. v. Gujarat Chamber of Commerce and Industry and Ors. in Diary No. 33270-2025, wherein the High Court had held that assignment of leasehold rights of the plot of land allotted on lease by Gujarat Industrial Development Corporation (GIDC) and building constructed thereon by the lessee or its successor (assignor) to a third party (assignee) on payment of lump-sum consideration is not liable to GST.

Healthcare services through another hospital are also exempt; Classification of service must follow its substance

The Karnataka High Court has allowed benefit under Sl. No. 74 of Notification No. 12/2017-Central Tax (Rate) to the assessee in a case where the assessee was providing healthcare services to patients through a Medical Services Agreement with another hospital and was receiving an amount from the hospital as consideration for rendering medical services.

GSTAT appeal filing extended to 31st July 2026

The Government has extended the due date for filing of appeals before the Goods and Services Tax Appellate Tribunal (GSTAT) under Section 112(1) read with Section 112(3) to 31.07.2026.

Partners of a company (taxable person) can be imposed penalty under Section 122(1A) and for periods before the said provision

The Gauhati High Court has answered in affirmative the question as to whether partners of a company (taxable person) can be imposed penalty under Section 122(1A) of the CGST Act, 2017. The Court for this purpose noted the following:

Snapshot of GSTAT E-Appeal filing process

Please note that this advisory is only a snapshot for the entire appeal filing process. For detailed understanding and in order to have a seamless experience on the portal, users are advised to refer to the E-filling user manual, FAQs and user videos.

GSTAT Advisory - Higher court exemption or correction of pre deposit amount

This advisory explains how to review and proceed when the pre-deposit amount is auto-populated from the GSTN portal, and how to upload the document when an exemption has been granted by a higher court or when the user identifies a variance in the auto-fetched amount

Court fees - GSTAT Advisory regarding online payment on portal

Taxpayers are hereby informed that in cases where online payment of court fees has been made but the payment status is not reflected as “Success”, the following may be noted:

ITC when supplier not paid tax: Gujarat HC declines to read down Section 16(2)(c) and advises govt. to implement tracking mechanism

The Gujarat High Court has declined to read down Section 16(2)(c) of the CGST Act and thus not declaring it ultra vires Part III of the Constitution of India, including Article 14 thereof. Not agreeing with the contentions of the assessee that they cannot be subjected to denial of ITC solely on the ground that the supplier had failed to deposit the tax with the State Government, the Court observed the following:

Common/consolidated SCN for multiple FYs/tax periods permissible, however, each period forming part of notice must satisfy limitation

The Karnataka High Court has answered in affirmative the question as to whether it would be permissible to issue consolidated/common show cause notice under Sections 73 and 74 of the CGST Act covering multiple financial years or multiple tax periods. The Division Bench of the Court in Commissioner v. Chimney Hills Education Society observed the following:

Damages paid in settlement of arbitral award do not constitute ‘supply’ for GST liability

The Bombay High Court has answered in negative the question as to whether the settlement between the parties in the proceedings under Sections 47 and 48 of the Arbitration and Conciliation Act, 1996, under which the arbitral award for damages stood settled between the parties, would amount to ‘supply’ under Section 7(1) of the CGST Act, 2017.

Release of detained consignment under Section 129: Adjudication of ownership is not relevant

The Calcutta High Court has held that adjudication on ownership of goods is of no relevance in a case where the petition was filed for release of detained consignment in terms of Section 129 of the CGST Act, 2017. The Department had disputed ownership, quality and quantity of the subject goods and objected the authenticity and veracity of tax invoices and e-way bills.

Dress code policy for Authorized Representatives appearing before the GSTAT, Ranchi

Dress code policy for Authorized Representatives appearing before the GST Appellant Tribunal, Ranchi

Formation of Benches for hearing appeals - Categories and week days specified.

All GST appeals will first be screened by a 2-member bench, divided into 3 categories to be heard on different week days.

GSTAT extends ease of filing appeals procedure till 31 December 2026

GSTAT extends ease of filling appeal submission till 31 December 2026.

Corporate Guarantees issued without consideration not taxable under GST: Bombay High Court (Nagpur Bench)

The Nagpur Bench of the Bombay High Court has held that executing a corporate guarantee to its subsidiary, without a ‘consideration’, is not in the nature of supply and supply of service taxable under Section 9 of the CGST Act, 2017.

GSTAT Principal Bench also empowered to hear appeals as the National Appellate Authority.

GSTAT Principal Bench also empowered to hear appeals as the National Appellate Authority with effect from 1st April 2026.

GSTAT Communication

GSTAT has issued a communication clarifying that, under Rule 23(1) of the GSTAT (Procedure) Rules, 2025, any impugned order issued in Hindi or a regional language must be accompanied by a certified English translation at the time of filing an appeal.

Consolidated show cause notice for multiple financial years/tax periods: Bombay High Court refers issue to its Larger Bench

The Division Bench of the Bombay High Court has referred to the Larger Bench the question of issuance of consolidated show cause notices by the Revenue department for multiple financial years/tax periods.

GST Appeal Filling (Form APL-01)- Pre-Deposit Percentage Now Editable.

The GST Portal now allows taxpayers to edit the pre-deposit percentage while filing Form APL-01, effective April 6, 2026.

GSTAT Agra bench starts operation

Functioning of GSTAT, Agra Bench

ISD: ‘Distribution in a month’ in Rule 39(1)(a) to mean distribution in the month when the registered person becomes entitled to ITC in terms of Section 16(2)

The Madras High Court has rejected the submission of the Revenue department that for distribution of Input Tax Credit under ISD mechanism, only the date of issuance of invoice is relevant. According to the Court, use of the expression ‘distribution of credit shall be upon receipt of invoices’ does not mean that distribution must take place even before the registered person is entitled to Input Tax Credit under Section 16(2) of the CGST Act, 2017.

GSTAT_Order_01/2026

GSTAT Lucknow Bench

Lucknow Bench of GSTAT commences operation

GSTAT Ernakulam Bench starts operation

This notice sensitizes the trade/taxpayers and departments about existence and functional status of GSTAT Ernakulam Bench.

GSTAT Kolkata Bench start operation

This notice sensitizes the trade/taxpayers and departments about existence and functional status of GSTAT Kolkata Bench.

Appointment of Vice-Presidents

Appointment of Judicial Members as Vice Presidents in State Benches.

Office Order Dated 23.03.2026 regarding Vice President

Public Notice Number 01/2026

GSTAT Rajkot Bench starts operation

This notice sensitizes the trade/taxpayers and departments about existence and functional status of GSTAT Rajkot Bench.

Refund: Limitation under Section 54 is not applicable when tax mistakenly paid twice, once through ITC and second time by cash

The Orissa High Court has observed that the nature of refund claim in a case where tax was mistakenly paid twice, once by utilizing credit ledger and second time though cash, falls within the fold of Article 265 of the Constitution of India, and not under Section 54 of the CGST Act, 2017.

Salary payment to foreign national employees when does not attract IGST

The Karnataka High Court has recently overruled the Revenue Department’s contention that the assessee (a multi-national company) was liable to pay IGST under reverse charge mechanism (‘RCM’) based on the remuneration paid to the foreign national employees for the period 2018-19 to 2022-23 as the same tantamounts to import of Manpower Recruitment and Supply Services. The assessee was represented by Lakshmikumaran & Sridharan Attorneys here in Huawei Technologies India Private Limited v. State of Karnataka. Allowing assessee’s petition, the Court quashed the show cause notice while it observed the following:

GSTAT Order Dated 20-01-2026

Lenient scrutiny of appeals

GSTAT Registrar has asked for lenient scrutiny of appeal documents. Defects of substance only and not for form to be raised.

Lenient scrutiny of appeals

GSTAT Registrar has asked for lenient scrutiny of appeal documents. Defects of substance only and not for form to be raised.

Staggering of GSTAT Appeals filling order revoked

Order revoking Staggering of GSTAT Appeals (Rule 123)" to reflect the new date and content.

Office Order No. 03/2025: Allocation of Benches to GSTAT Members

Allocates Judicial and Technical Members to specific GSTAT benches, signalling operational readiness of GSTAT and enabling taxpayers to identify the functional bench and likely forum for their appeals.

Order revoking Staggering of GSTAT Appeals (Rule 123)

Removes uncertainty caused by staggered appeal filing; confirms that appeals filed earlier will remain valid, reducing litigation risk arising from procedural rejection.

Presidential Order 315/2025

Interest and penalty recovered by foreman from defaulting chit fund subscribers are not liable to GST

The Andhra Pradesh High Court has held that the interest and penalty, recovered by a foreman, in relation to default in payment of installments by the chit fund subscribers would not be exigible to tax under the GST provisions. The assessee was represented by Lakshmikumaran & Sridharan Attorneys here.

IGST, and not CGST, is payable when goods handed over to common carriers for transportation to another State

In a case where the assessee handed over the goods to the common carrier for the purpose of delivery to the ultimate destination outside the State of Karnataka, the Karnataka High Court has held that the supply of goods was inter-State supply and not intra-State supply so as to attract CGST/KGST. The assessee was represented by Lakshmikumaran & Sridharan Attorneys here.

Notification No. 16/2025-Central Tax

Brings specified provisions of the Finance Act, 2025 into force, completing the legislative backbone for GST adjudication and appellate mechanisms.

Notification No. S.O. 4220(E): Time Limit for Filing GSTAT Appeals

Provides long-awaited certainty on limitation periods for GSTAT appeals, protecting taxpayers from time-bar risks for legacy orders passed during GSTAT’s non-functioning phase.

Time limit for SCN and adjudication under Section 73: Notifications Nos. 9 and 56/2023-CT are illegal

The Madras High Court has held that Notifications Nos. 9 and 56/2023-Central Tax, issued for the purpose of increasing the time limits for issuance of SCN and adjudication under Section 73 of the CGST Act, 2017 are illegal and are vitiated for the following reasons.

Secondment of expats from overseas group entities when is not liable to GST

The Karnataka High Court has on 15 July 2025 allowed the writ petition against the demand of IGST in the case involving secondment of expats by the assessee from the overseas group entities. The Department in the case Alstom Transport India Limited v. Commissioner had alleged that the activity amounted to receipt of manpower and recruitment services from abroad and was thus liable to IGST under reverse charge. The assessee was represented by Lakshmikumaran & Sridharan Attorneys here.

Telecommunication towers are not immovable property: ITC is not deniable under Section 17(5)(d)

The Delhi High Court has held that telecommunication towers would not fall within the ambit of Section 17(5)(d) of the CGST Act and thus denial of input tax credit is consequently not sustainable. Several petitioners were represented by Lakshmikumaran & Sridharan Attorneys here.

Notification S.O. 3048(E): Constitution of GST Appellate Tribunal & State Benches

Formally establishes GSTAT and its nationwide bench structure, unlocking the long-pending statutory right of second appeal under GST law.

Circular No. 224/18/2024-GST: Recovery Guidelines Pending GSTAT

Provides interim relief from coercive recovery where first appeals are decided but GSTAT was non-operational, safeguarding cash flows through deemed stay mechanisms.