Yash Legal - Complete Solution for GST

The GST Appellate Tribunal (GSTAT) has now become operational, and the last date for filing appeals before the Tribunal is presently fixed as 30.06.2026. Despite the fact that less than 10% of the eligible appeals have reportedly been filed across the country, there has been no indication from the Government regarding any extension of the prescribed timeline.

In this regard, we have made a representation before the Hon’ble Vice-President of the Rajasthan Bench highlighting the practical difficulties being faced by taxpayers and professionals, including the need for an extension of the filing deadline and resolution of certain procedural issues encountered during the appeal filing process. We remain hopeful that the concerns raised will receive due consideration and that appropriate relief will be granted in the interest of justice.

The question before the Hon’ble Rajasthan High Court was whether the delay in filing the appeal could be condoned in circumstances where the impugned demand order was passed subsequent to the petitioner having filed an application for suo motu cancellation of registration.

The Hon’ble Court condoned the delay, holding that once the petitioner had filed an application for cancellation of registration, there was no occasion or requirement for the petitioner to regularly access the GST portal. Consequently, the petitioner could not be faulted for being unaware of the impugned order. The Court, therefore, set aside the impugned order and directed the Appellate Authority to adjudicate the appeal on merits in accordance with law.

The matter was argued by Adv. Yashasvi Sharma from Yash Legal.

The sun of GSTAT has finally risen, and its light will soon illuminate the path ahead. 🌅
It’s time to gear up for filing all pending appeals — but before you do, make sure to carefully go through the GSTAT (Procedure) Rules, 2025.

State Budget 2024-25. Progressive approach but need to be floored.

ITC under GST cannot be denied merely on the basis of retrospective cancellation of supplier's registration. Kolkata High Court held in the matter of Cargo Traders V/s. JCCT State tax & Ors. {WPA 1009/2022 dated 12.06.2023} that merely retrospective cancellation of supplier's registration cannot be ground for denial of ITC to recipient. Things to be cautious of are : 1. At the time of receiving supply the GSTIN was active; 2. There should not be any collusion between the parties; 3. Without verification ITC cannot be denied.
Judgment must be used in current flood of notices on identical point.

GST Update

In the case of ITC claimed against FAKE INVOICES, the hon’ble Supreme Court have rejected the contention of the assessee that all the goods were purchased through INVOICES and after making payment by BANKING CHANNEL.

Merely production of invoices and banking payment, will not suffice valid claim of ITC.

{The State of Karnataka V/s. Ecom Gill Coffee Trading (P) Ltd. (SC)}

Date of AMNESTY - 2021 extended till 31.10.2021.