The Ministry of Finance has notified the GSTAT (Procedure) Rules, 2025, marking a crucial step toward making the GST Appellate Tribunal (GSTAT) operational. The flyer outlines essential procedures, requirements, and timelines for taxpayers preparing to file appeals.
Key Provisions:
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Benches: Principal and State Benches; Principal Bench will handle anti-profiteering and place of supply disputes.
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Pre-deposit: 10% of the disputed amount (max ₹20 crores for CGST & SGST each), in addition to admitted tax, interest, etc.
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Limitation Period: 3 months (extendable by another 3) from a date to be notified.
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Filing Mode: Online through the GSTAT portal.
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Hearing: Physical or virtual (with permission).
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Appeal Fees: ₹1,000 per ₹1 lakh of disputed amount (min ₹5,000, max ₹50,000).
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Order Timeline: To be issued within 30 days from final hearing.
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Further Appeals: To High Court (State Bench) or Supreme Court (Principal Bench).
IndusLaw’s Role:
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Assisting with appeal readiness.
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Strategic advisory on pre-deposit, documentation, and limitations.
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Representing clients across jurisdictions through in-house or external counsels.
Experience Credentials:
IndusLaw has represented clients in landmark tax litigation before High Courts, Tribunals, and the Supreme Court across sectors including FMCG, telecom, manufacturing, and more.
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