GST Appellate Tribunal: Structure and Functions Explained

GST Appellate Tribunal: Structure and Functions Explained

The Goods and Services Tax Appellate Tribunal (GSTAT) is a key judicial body created to resolve disputes under the GST law. It serves as the second level of appeal for taxpayers and tax authorities who are dissatisfied with decisions from the initial GST authority. Role and Functions The GSTAT’s main objective is to provide a … Read more

Supreme Court: Financial Hardship No Excuse for Tax Appeal Pre-Deposit

Supreme Court: Financial Hardship No Excuse for Tax Appeal Pre-Deposit

Filing a tax appeal? Don’t expect financial hardship to get you out of paying the mandatory pre-deposit. That’s the clear message from the Supreme Court in the recent case of Altafhusen Mayuddin Khatri v. Union of India & Anr. The Court held that financial inability is not a valid reason to waive or reduce the … Read more