Articles & Blogs

Featured this month

6 mins 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,...

CA Sundaram Gupta

Apr 6, 2026

5 mins 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...

CA Sundaram Gupta

Apr 6, 2026

5 mins 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...

CA Sundaram Gupta

Apr 6, 2026

9 mins 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...

CA Sundaram Gupta

Apr 6, 2026

9 mins 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...

CA Sundaram Gupta

Apr 6, 2026

11 mins 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...

CA Sundaram Gupta

Apr 6, 2026

10 mins 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...

CA Sundaram Gupta

Apr 6, 2026

9 mins 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...

CA Sundaram Gupta

Apr 6, 2026

13 mins 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...

CA Sundaram Gupta

Apr 6, 2026

12 mins 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,...

CA Sundaram Gupta

Apr 6, 2026

12 mins 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...

CA Sundaram Gupta

Apr 6, 2026

13 mins 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...

CA Sundaram Gupta

Apr 6, 2026

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