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India Goods and Services Tax Appellate Tribunal activities

Updated 2 times since CLSTR started tracking revisions of this situation.

What changed

2026-09-09 03:54 UTC → 2026-09-11 21:38 UTC · added removed

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.

Versions

  1. 2026-09-11 21:38 UTC India Goods and Services Tax Appellate Tribunal activities
  2. 2026-09-09 03:54 UTC India Goods and Services Tax Appellate Tribunal activities
  3. 2026-08-25 09:52 UTC India Goods and Services Tax Appellate Tribunal activities

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