Practical compliance guides

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 · 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 · 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

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 · 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 · 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 · 7 min read

Condonation of Delay at GSTAT: How to File After the 3-Month Limitation

You discovered the AA order in your portal notifications two weeks after the 3-month deadline expired. Or your CA filed the appeal on day 91...

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