Practical compliance guides

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 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

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

ITC Denial Appeals at GSTAT: How to Challenge and Win Your Case

Input Tax Credit denial is the single largest category of GST disputes in India. From GSTR-2A mismatches to supplier default to retroactive...

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 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 · 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

Income Tax · 13 min read

ITR-3 and ITR-4 Due Date Extended to August 31 AY 2026-27

If you are a freelancer, self-employed professional, or small business owner who files ITR-3 or ITR-4, you now have an extra month to file y...

CACA Sundaram Gupta · Apr 6

Income Tax · 12 min read

Income Tax Act 2025 Applicability: Which Financial Year Does It Apply From?

The Income Tax Act, 2025 came into force on 1 April 2026. But if you are a salaried individual preparing to file your return in July 2026, o...

CACA Sundaram Gupta · Apr 6