Practical compliance guides

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

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 · 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 · 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 Puja Pradhan · 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 · 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 · 10 min read

GST Refund Blocked? How to Escalate Your Appeal to GSTAT

A blocked GST refund is not just an accounting entry-it is working capital sitting with the government instead of your business. For exporte...

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 · 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

GSTAT Appeal Limitation Period: Deadlines You Cannot Miss in 2025-2026

In GST litigation, missing a deadline is not just a procedural inconvenience-it is a permanent loss of rights. Unlike many other legal proce...

CACA Sundaram Gupta · Apr 6

GSTAT & GST Litigation · 13 min read

GST Appeal DIY vs Professional CA: When You Need Expert Help

This is the question we hear most often from small business owners facing a GST demand: “Do I really need to hire a CA for this, or can I ha...

CACA Puja Pradhan · Apr 6

GSTAT & GST Litigation · 14 min read

GSTAT Appeal: Healthcare (Exemption): The Questions Our Clients Ask Most - CA Answers Inside

Every week, our team receives calls from hospital administrators, nursing home owners, and specialist doctors asking the same set of questio...

CACA Sundaram Gupta · Apr 3