# India Goods and Services Tax Appellate Tribunal activities

> Live situation record from CLSTR: https://clstr.news/situations/india-goods-and-services-tax-appellate-tribunal-activities
> Updated: 2026-09-10T10:57:12.000Z. Sources: 3. Developments: 4.

The Goods and Services Tax Appellate Tribunal (GSTAT) has issued several rulings and administrative updates regarding tax disputes in India. In a ruling involving Tata Unistore Limited, the GSTAT Thane Bench determined that GST authorities do not have the jurisdiction to re-examine the admissibility of transitional input tax credits carried over from the pre-GST era. The tribunal held that such proceedings must be initiated under the specific laws of the previous tax regime rather than through Section 140 of the CGST Act. Administratively, the GSTAT announced a reconstitution of its benches and a revision of case classifications effective August 1, 2026, following the appointment of three new Technical Members in Chennai, Madurai, and Delhi. In a separate legal matter, the GSTAT Principal Bench dismissed anti-profiteering allegations against Ireo Grace Realtech Pvt. Ltd. The tribunal found no violation of Section 171 of the CGST Act after investigations showed that the ratio of Input Tax Credit to purchase value had actually declined following the implementation of GST, meaning no additional benefit accrued to the company. More recently, the GSTAT Lucknow Bench upheld a penalty against D. S. Traders for transporting an excavator without an e-Way Bill, ruling that a delivery challan alone lacks sufficient statutory backing. Regarding anti-profiteering, the tribunal ruled that Sane Retails Pvt. Ltd. complied with regulations by passing on GST rate benefits through Electronic Gift Vouchers (EGVs), despite objections regarding the vouchers' conditional nature. Furthermore, legal ambiguity has arisen concerning Rule 110(5) of the CGST Rules, 2017. The use of the word “or” in provisions governing appeal fees has prompted debate over whether fees should be calculated based on individual amounts of tax, input tax credit, or penalties, or as an aggregate sum.

## Timeline

### 2026-09-10: GST legal rulings issued by Calcutta High Court and GSTAT

The Calcutta High Court and the GSTAT Kolkata are addressing GST disputes involving omitted rules and the reversal of excess input tax credits.

2 sources. https://clstr.news/cluster/gst-legal-rulings-issued-by-calcutta-high-court-and-gstat

### 2026-09-07: GSTAT issues rulings on e-Way Bill penalties and anti-profiteering compliance

The GST Appellate Tribunal (GSTAT) has upheld penalties for missing e-Way Bills, validated the use of gift vouchers for anti-profiteering compliance, and faced queries over appeal fee calculations.

2 sources. https://clstr.news/cluster/gstat-issues-rulings-on-e-way-bill-penalties-and-anti-profiteering-compliance

### 2026-08-24: GSTAT reconstitutes benches and dismisses anti-profiteering case

The GSTAT has reconstituted its benches across India and dismissed anti-profiteering claims against Ireo Grace Realtech, finding no illegal benefit from GST implementation.

2 sources. https://clstr.news/cluster/gstat-reconstitutes-benches-and-dismisses-anti-profiteering-case

### 2026-08-08: GSTAT rules GST authorities cannot examine pre-GST transitional credits

The GSTAT ruled that GST authorities cannot re-examine pre-GST transitional tax credits, upholding a decision for Tata Unistore Limited regarding jurisdiction over erstwhile tax regimes.

2 sources. https://clstr.news/cluster/gstat-rules-gst-authorities-cannot-examine-pre-gst-transitional-credits

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Cite as: India Goods and Services Tax Appellate Tribunal activities. CLSTR, https://clstr.news/situations/india-goods-and-services-tax-appellate-tribunal-activities