Practical compliance guides

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 · 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 · 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 · 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 Principal Bench Delhi: Jurisdiction, Cases and How to File

The GSTAT Principal Bench in New Delhi is not just another bench-it is the apex of India’s GST appellate system. While the 31 State Benches...

CACA Sundaram Gupta · Apr 6

GSTAT & GST Litigation · 10 min read

14,000 Pending GST Cases at GSTAT: What Happens to Your Appeal

For 7 years-from GST’s launch in July 2017 to GSTAT’s operationalisation in September 2025-India’s indirect tax system had no functioning se...

CACA Sundaram Gupta · Apr 6

GSTAT & GST Litigation · 12 min read

GSTAT Orders: How to Track, Download and Read Your Final Order

You filed your GSTAT appeal. You paid the pre-deposit and court fee (know more). You attended the hearings. Now you are waiting for the orde...

CACA Sundaram Gupta · Apr 6

GSTAT & GST Litigation · 8 min read

GSTAT Court Fees vs Pre-Deposit: Key Differences Explained

Every week, we receive the same question from clients filing their first GSTAT appeal: “I paid the pre-deposit. Why is the portal asking for...

CACA Sundaram Gupta · Apr 6

GSTAT & GST Litigation · 12 min read

Anti-Profiteering Appeals at GSTAT 2025: Section 171 Rules Explained

Anti-profiteering is one of the most commercially significant but least understood areas of GST. Unlike ITC disputes or classification appea...

CACA Sundaram Gupta · Apr 6

GSTAT & GST Litigation · 12 min read

How to File Cross-Objections at GSTAT: Form APL-06, Deadline, Process

Cross-objections are one of the most underutilised tools in GST litigation. Most taxpayers receive the department’s appeal notice and simply...

CACA Sundaram Gupta · Apr 6

GSTAT & GST Litigation · 13 min read

ARN CRN Not Found in GSTAT Portal: Causes and How to Fix It

You have a GST demand order you want to challenge at GSTAT. You go to efiling.gstat.gov.in. You enter your ARN or CRN. The portal returns: “...

CACA Sundaram Gupta · Apr 6

GSTAT & GST Litigation · 13 min read

GSTAT Members Explained: Judicial vs Technical Roles and Powers

The composition of GSTAT was one of the most debated aspects of India’s GST infrastructure. The original CGST Act proposed 1 Judicial Member...

CACA Sundaram Gupta · Apr 6