Practical compliance guides

GSTAT & GST Litigation · 9 min read

GSTAT Record Inspection (GSTAT FORM-03): How to Access Case Files

You need to verify what the department submitted to the Tribunal. Or you want to check whether a specific document you filed actually reache...

CACA Sundaram Gupta · Apr 6

GSTAT & GST Litigation · 9 min read

Affidavits at GSTAT: When Required, Prescribed Format and Common Mistakes

An improperly drafted affidavit is one of the most common reasons for registry defect notices at GSTAT. The wrong title, missing attestation...

CACA Sundaram Gupta · Apr 6

GSTAT & GST Litigation · 11 min read

Additional Evidence at GSTAT: When the Tribunal Allows Fresh Documents

You discovered a critical document after the Appellate Authority stage - an invoice register, a GST return reconciliation, a bank statement...

CACA Sundaram Gupta · Apr 6

GSTAT & GST Litigation · 10 min read

Virtual Hearings at GSTAT: How to Request Hybrid Mode and When It Is Granted

GSTAT is India’s first tribunal built digital from day one. The Finance Minister’s launch directive was clear: “digital-by-default filings a...

CACA Sundaram Gupta · Apr 6

GSTAT & GST Litigation · 9 min read

How a GSTAT Hearing Works: Step-by-Step Guide for Taxpayers and Representatives

Your case is finally listed in the cause list. The hearing date is tomorrow. You have never been inside a tribunal before. What happens when...

CACA Sundaram Gupta · Apr 6

GSTAT & GST Litigation · 13 min read

GSTAT Costs: When the Tribunal Awards Costs, How Much and How to Apply

You won your GSTAT appeal. The Tribunal annulled the demand entirely. But you spent Rs 3 lakh on professional fees, travelled to the bench t...

CACA Sundaram Gupta · Apr 6

GSTAT & GST Litigation · 12 min read

GSTAT Procedure Rules 2025: Chapter-by-Chapter Summary for Practitioners

The GSTAT Procedure Rules 2025 are the operational backbone of India's GST Appellate Tribunal. Every appeal filed, every hearing conducted,...

CACA Sundaram Gupta · Apr 6

GSTAT & GST Litigation · 12 min read

GSTAT Interlocutory Applications (GSTAT FORM-01): Stay Orders, Urgent Listings and Interim Relief

Your GSTAT appeal is filed. The pre-deposit is paid. But the department is still sending recovery notices for the balance amount. Or you nee...

CACA Sundaram Gupta · Apr 6

GSTAT & GST Litigation · 13 min read

Section 128A Waiver vs GSTAT Appeal: Should You Withdraw Your Case and Pay?

You filed a GSTAT appeal against a Section 73 demand for FY 2018-19. The pre-deposit is paid. The hearing is scheduled. Then Section 128A ar...

CACA Sundaram Gupta · Apr 6

GSTAT & GST Litigation · 14 min read

High Court Appeal from GSTAT: Section 117, 180-Day Window and Substantial Question of Law

The GSTAT has passed its order. You disagree - but the disagreement is not about the facts. The Tribunal got the facts right but applied the...

CACA Sundaram Gupta · Apr 6

GSTAT & GST Litigation · 14 min read

Pre-Deposit Refund After Winning at GSTAT: Section 115 Process, Interest and Timelines

You won your GSTAT appeal. The Tribunal has confirmed, modified, or annulled the demand in your favour. The order is uploaded on the GSTAT p...

CACA Sundaram Gupta · Apr 6

GSTAT & GST Litigation · 13 min read

GSTAT Rectification Under Rule 108 vs Section 113(3): Complete Guide to Correcting Tribunal Orders

You have received your GSTAT order - but there is a calculation error in the demand figure, or the wrong GSTIN is printed, or a factual find...

CACA Sundaram Gupta · Apr 6