Practical compliance guides

GSTAT & GST Litigation · 10 min read

ITC Denial Appeals at GSTAT: How to Challenge and Win Your Case

ITC denial is the single largest category of GST disputes heading to GSTAT. Whether your ITC was denied because your supplier did not file r...

CACA Sundaram Gupta · Apr 8

GSTAT & GST Litigation · 9 min read

GSTAT Cross-Objections: When and Why You Should File Form APL-06

You did not file the GSTAT appeal. The other party did. But the original order had parts decided against you too - maybe the penalty was con...

CACA Sundaram Gupta · Apr 8

GSTAT & GST Litigation · 9 min read

GSTAT Order Received? What to Do Next: Read, Act, and Protect Your Rights

The hearing is over. The bench has pronounced the order. A notification lands on your phone: 'Your GSTAT order has been uploaded.' This is w...

CACA Sundaram Gupta · Apr 8

GSTAT & GST Litigation · 11 min read

GSTAT Backlog Appeal Deadline June 2026: Who Must File and When

You have 83 days. On 30 June 2026, the one-time window for filing backlog GSTAT appeals closes permanently. After that date, every First App...

CACA Sundaram Gupta · Apr 8

GSTAT & GST Litigation · 11 min read

4 Lakh+ Pending GST Cases at GSTAT: What Happens to Your Appeal

You filed your GSTAT appeal. The portal gave you a case number. You paid the pre-deposit. Now what? With 4 lakh+ appeals flooding into a tri...

CACA Puja Pradhan · Apr 8

GSTAT & GST Litigation · 8 min read

GSTAT State Benches: All 31 Locations and How to Find Yours

The GST Appellate Tribunal (GSTAT) is now operational - India's first dedicated forum for resolving GST disputes. With 31 State Benches spre...

CACA Sundaram Gupta · Apr 8

GSTAT & GST Litigation · 10 min read

GSTAT Adjournments: How the 3-Adjournment Rule Works and What Happens When You Exhaust Them

Under the erstwhile CESTAT, adjournment culture was endemic - cases dragged on for years with repeated deferrals. GSTAT was designed to end...

CACA Sundaram Gupta · Apr 6

GSTAT & GST Litigation · 11 min read

GSTAT Cause List: How Your Case Gets Listed and What to Do When It’s Missing

You filed your GSTAT appeal, paid the pre-deposit, uploaded all documents - and then nothing. No hearing date. No SMS. Your case does not ap...

CACA Sundaram Gupta · Apr 6

GSTAT & GST Litigation · 11 min read

GSTAT Powers Explained: When the Tribunal Can Confirm, Modify, Annul or Remand

The GST Appellate Tribunal (GSTAT) started hearing cases on 16 February 2026. For the first time in the GST era, taxpayers have a dedicated...

CACA Sundaram Gupta · Apr 6

GSTAT & GST Litigation · 6 min read

GSTAT Memorandum of Appearance (GSTAT FORM-04): Complete Guide

GSTAT FORM-04 is the gateway document for any representative appearing before the Tribunal. Without it, you cannot argue, file submissions,...

CACA Sundaram Gupta · Apr 6

GSTAT & GST Litigation · 5 min read

Who Can Appear Before GSTAT: CA, Advocate, GST Practitioner - Rules Compared

Your GSTAT appeal is admitted. The hearing date is approaching. Who should represent you - your regular CA who understands the numbers, an a...

CACA Sundaram Gupta · Apr 6

GSTAT & GST Litigation · 5 min read

Witnesses and Summons at GSTAT (GSTAT FORM-06): When the Tribunal Can Call Officers

Most GST disputes are decided on documents. But some cases turn on what a person did, said, or knew. Did the adjudicating officer actually e...

CACA Sundaram Gupta · Apr 6