Currently many litigations are going on. Many tax payers filed appeal before GST Commissioner (Appeal) which had been rejected. Now such tax payers are waiting for GST Appellate Tribunal to be operational so that they can file appeal and proceed further. Currently if any tax payer didn’t get favorable judgement by GST Commissioner (Appeal), then they have to wait for filing appeal because GST Appellate Tribunal (GSTAT) is next authority where appeal can be filed against decision of Commissioner (Appeal).
Now, rules have been introduced for regulating the powers, procedures and functioning of GSTAT.
(Notification dated Apr 24, 2025)
Pushkar Mer 