GST ki Pathshala

GSTAT appeal deadline notified — 31st July, 2026.

This is the first time a firm cut-off has been set. Don't read that as a reason to relax — read it as the runway finally being marked.

If you're sitting on a GST order — yours or a client's — that never made it to the Tribunal because it wasn't functional, that excuse is gone.

Get it reviewed. Now, not in July.

Decision of Shreekaviraj Infratech Pvt Ltd
Navigating the complexities of vehicle hiring — does it constitute a "Service" or a "Sale"?

Strategic planning, advisory, compliance, and litigation efforts are being expertly managed by Team FAIRLAW and Monarch Bhatt, Advocate.

📌 Background
The appellant, a government contractor, specializes in "solid waste management" and "construction and repairs of roads" for MCGM. Additionally, the appellant has provided garbage compactors as a sub-contractor to principal contractors.

A Show Cause Notice (SCN) was issued demanding service tax on all services provided. The original adjudicating authority set aside the entire demand.

📌 Department's Appeal
The Department appealed, challenging the part of the demand that was set aside — arguing that the appellant's provision of garbage compactors does not fall under exemption Entry 29(h) of Mega Exemption Notification 25/2012-ST, as the appellant is not providing works-contract services.
The Commissioner (Appeals) subsequently remanded the matter.

📌 On Remand, the Adjudicating Authority Determined:
1️⃣ The appellant meets all five criteria established by the Hon'ble Supreme Court in BSNL vs. Union of India, 2006 (2) STR 161 SC.
2️⃣ The appellant has transferred the compactors with transfer of right to use, classifying it as a "deemed sale" under Clause (29A) of Article 366 — thus not qualifying as a "service."
3️⃣ The entire service tax demand of Rs. 1.40 crore, along with interest and penalties, has been set aside.

✅ Takeaway
This serves as a timely reminder that BSNL's "control & possession" test remains a crucial factor in distinguishing taxable hiring/leasing services from deemed sales — equally relevant under GST for similar scenarios.

PN: Message to get the copy of decision

Proud and humbled. FAIRLAW was honoured to be invited for campus placements at GJ Advani Law College, Mumbai — one of Maharashtra's esteemed law institutions.

It was a truly enriching experience to interact with Principal Dr. Suresh Santani, Faculty In charge Ms. Swathy Nair and Ms. Kavita Bohra the distinguished faculty Advocates, and the enthusiastic law students who are the future of our profession.

Occasions like these remind us why we do what we do — giving back to the legal community and helping shape the next generation of Advocates.

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Engaging Session on GST Appellate Tribunal Procedures

Had a fantastic session on 13.02.2026 discussing "Appeals to GST Appellate Tribunal" with an incredible audience.

We dived deep into the practicalities of Drafting, Appearing, Time limits for filing of appeals, the nuances of statutory pre-deposits, and the recent 6-month lenient scrutiny window announced by the GSTAT President to help taxpayers transition smoothly.

A big thank you to everyone who participated and shared their ground-level challenges. Looking forward to more such knowledge-sharing sessions! The Goods and Service Tax Practitioners' Association of Maharashtra Sujoy Mehta

✍️ Fresh off the press!

My latest take on the GST Budget Proposals 2026 is now live on TIOL. It’s always an honour to contribute to the discussion on India's fiscal landscape.

If you’re wondering how the new GST amendments will affect your business or personal finances this year, check out the article below.
🔗 Full article:
https://taxindiaonline.com/news/top_news/details?id=53473

Huge thanks to TIOL for the quick feature!

TIOL - Tax News, GST, Income Tax, Service Tax, Customs, Central Excise, International Taxation, Fiscal Policy, Monetary Policy, Economy, Revenue, Judicial Decisions, Tax Rulings & Tax Videos Web site created using create-react-app

As I reflect on 2025, I am filled with immense gratitude for a year of significant professional growth. It is a privilege to have improved upon the foundations laid in 2024.

I am deeply honored to receive two prestigious awards from GSTPAM: 'Best Speaker in Outstation Seminar 2024-25' and 'Excellent Ex*****on & Support in Law & Representation Committee 2024-25.'

My sincere thanks also go to the Department of Goods & Services Tax for their recognition and Certificate of Appreciation.

I remain humble and motivated to continue serving the tax professional community.

The Goods and Service Tax Practitioners' Association of Maharashtra

You are invited to register for a Zoom webinar!

When: 10-10-2025 | 04.00 PM - 05.30 PM
Topic: GST TRIBUNAL APPEALS - LEGAL & PRACTICAL ASPECTS FOR TAXPAYERS
Speaker: Advocate Monarch Bhatt | Founding Partner of FAIRLAW

Register in advance for this webinar:
https://us06web.zoom.us/webinar/register/WN_JEquM7-KRJaUNaS3_bpaLg

After registering, you will receive a confirmation email containing information about joining the webinar.

Welcome! You are invited to join a webinar: GST TRIBUNAL APPEALS – LEGAL & PRACTICAL ASPECTS FOR TAXPAYERS. After registering, you will receive a confirmation email about joining the webinar. Beneficial for: CFO, DOF, Tax Heads, Tax Manager, CA, Advocate, etc. Topics: 1. Introduction 2. Formation of GST Tribunal Benches 3. Who can approach GST Tribunal? 4. When shall taxpayer approach GST Tribunal? 5. Time limit for filing of appeals to GST Tribunal of last 8 years cases 6. Payment of pr...

It was my pleasure to share insights on the new GST reforms and it’s impact on the diagnostic industry. The presentation is attached. I am sure the same shall be useful.
Monarch Bhatt & Team FAIRLAW

GST Reforms & It's Impact - DDA 20.09.25 - FairLaw - Adv Monarch Bhatt.pdf

GST NATIONAL TAX CONFERENCE at CHHATRAPATI SAMBHAJINAGAR (AURANGABAD)

MONARCH BHATT was invited as a SPEAKER on the subject of "GST ISSUES - REAL ESTATES & OTHER SERVICES".

It began with the discussion with CA Umesh Ji Sharma, Shri Pradip Gurumurthy, Commissioner of CGST, Aurangabad. It was a great time to be with friends like CA Aalok Singh and other fellow professionals.

Memories of Aurangabad Seminar at The Institute of Chartered Accountants of India (ICAI) Aurangabad, Goods & Service Tax Practitioners Association of Maharashtra (GSTPAM), All India Tax Practitioners Association (AIFTP), Tax Practitioners Association Chhatrapati Sambhajinagar

The special presence of Joint Commissioner of Aurangabad was also acknowledged during the seminar.