GSTAT Launches Token Facility For Appellants Facing Issues In E-Filing Appeals

The Goods and Services Tax Appellate Tribunal (GSTAT) has activated the token generation facility for appellants facing issues while filing appeals on its e-filing portal. The facility is available through the scrolling highlights on the portal's home page. A token generated on or before July 31, 2026, will be treated as sufficient compliance with the appeal filing deadline. The appellant must, however, complete the actual filing within 60 days from the date of token generation. The tribunal...

GSTAT Mumbai Rejects Dow Chemical's ₹13.41 Crore IGST Refund Claim, Holds Procurement Services Are Imports

The Goods and Services Tax Appellate Tribunal, Mumbai, has held that procurement services received by Dow Chemical International Pvt. Ltd. from its Switzerland-based group entity were imports of services and not intermediary services, making them liable to Goods and Services Tax in India. A division bench of President Justice (Retd.) Dr. Sanjaya Kumar Mishra and Technical Member Anil Kumar Gupta dismissed the company's appeals against the rejection of refund claims exceeding ₹13.41 crore of...

Centre Extends GSTAT Appeal Deadline To July 31 For Legacy GST Orders

The Centre has extended the deadline for filing legacy appeals before the Goods and Services Tax Appellate Tribunal (GSTAT) by a month, giving taxpayers until July 31, 2026, to file appeals against orders communicated before May 1, 2026. The extension replaces the earlier June 30 deadline and has been notified by the Ministry of Finance. Under the revised timeline, departmental applications in respect of orders passed before February 1, 2026, can also be filed until July 31. Appeals against...

Hyderabad Cinema Hall Failed To Pass On GST Cut Benefit To Viewers, GSTAT Delhi Upholds ₹9 Lakh Profiteering

The Principal Bench of the GST Appellate Tribunal (GSTAT) has upheld a finding against Hyderabad-based Vishwanath Cinema Hall 70MM that it profiteered by nearly ₹9 lakh after a GST rate cut on certain cinema tickets. Judicial Member Justice Mayank Kumar Jain rejected the cinema hall's objections and accepted the findings of the Director General of Anti-Profiteering (DGAP) According to the authority, the cinema hall profiteered ₹8.99 lakh for the period between January 1 and June 30, 2019. The...

GSTAT Committee Recommends Waiver Of Submitting Certified Copies With Appeals If Orders Are On GST Portal

The Committee constituted by the Goods and Services Tax Appellate Tribunal (GSTAT) has recommended that appellants should not be required to file certified copies of orders that are already uploaded on the common GST portal. The proposal forms part of a wider set of suggested changes to the GSTAT (Procedure) Rules, 2025. The recommendation was among several suggestions considered by the committee after examining representations received from trade bodies, bar associations, and industry...

High Court Fare Approval Cannot Defeat GST Anti-Profiteering Mandate For Cinema Operators: GSTAT Delhi

The Delhi Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) on 27 May held that permission granted by State authorities or the Telangana High Court to collect proposed ticket fares cannot override the statutory obligation under Section 171 of the CGST Act to pass on the benefit of GST rate reduction to consumers through a commensurate reduction in prices. A Bench comprising Technical Member A. Venu Prasad dismissed the appeal filed by ASR Cinema LLP and affirmed the profiteering...

GSTAT Delhi Upholds Anti-Profiteering Order Against Builder, Directs ₹63.93 Lakh Refund

The Goods and Services Tax Appellate Tribunal (GSTAT) at Delhi has upheld anti-profiteering proceedings against Siddha Infradev LLP and directed the builder to refund ₹63.93 lakh, along with 18% interest, to nine eligible homebuyers after finding that it failed to pass on the benefit of additional input tax credit in its Kolkata housing project. A single-member bench of Technical Member Anil Kumar Gupta, ruled, “Procedural delays by a statutory authority, in the absence of any prescribed...

New Delhi GSTAT Directs Alternative Service Modes When Portal Credentials Issue Impedes Notice Delivery

On 18 May 2026, the Delhi Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) held that where service of notices through the GST portal is rendered ineffective due to credential-related issues, additional modes of service such as registered post and speed post may be directed in terms of Section 169 of the Central Goods and Services Tax Act, 2017. Judicial Member Sanjay Kumar Aggarwal and Technical Member Rajiv Kapoor allowed the request of A & T Security Services Private Limited...

No Anti-Profiteering Violation Where Works Contract Fully Executed After GST Rollout: GSTAT Delhi

The Principal Bench of the GST Appellate Tribunal (GSTAT), New Delhi on 5 May closed anti-profiteering proceedings against Pune-based works contractor Belhekar & Kale Associates and held that no Input Tax Credit (ITC) benefit required passing on since both procurement and execution of the contract took place after the rollout of GST. Technical Member Sh. Anil Kumar Gupta accepted the investigation report of the Directorate General of Anti-Profiteering (DGAP) and held that no contravention...

Additional ITC Benefit Must Be Passed On Even If Unutilised: GSTAT Delhi

The GST Appellate Tribunal (GSTAT) at Delhi has recently observed that a GST-registered taxpayer cannot avoid passing on additional input tax credit benefits to buyers merely because the credit remains unutilised. A bench comprising Technical Member A. Venu Prasad made the observation while adjudicating anti-profiteering proceedings concerning Bengal Shapoorji Housing Development Private Limited. “The mere accrual of additional ITC reduces the cost of supply, irrespective of whether such...

GSTAT Transfers Marvel Vinyls Appeal To Ghaziabad Bench, Orders Seamless Digital Handover

The Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) on 20 April 2026 laid down that registry systems must ensure seamless tracking of appeals transferred between Benches by maintaining spreadsheets and e-registers, with periodic reviews to prevent cases from being “lost in transit”. A Bench of President Justice (Retd.) Dr Sanjaya Kumar Mishra and Technical Member Anil Kumar Gupta directed transfer of the appeal filed by Marvel Vinyls Limited to the Ghaziabad State GSTAT...

GSTAT Delhi Orders Ahmedabad East Infra LLP To Refund ₹1.20 Crore To Homebuyers In Anti-Profiteering Case

The GST Appellate Tribunal (GSTAT) directed Ahmedabad East Infrastructure LLP to refund ₹1.20 crore to homebuyers after finding that input tax credit (ITC) benefits under GST were not passed on, along with interest at 18 percent from the date of collection of the higher amount. The Principal Bench, comprising Technical Member A. Venu Prasad, by order dated April 2, 2026, confirmed the findings of the Directorate General of Anti-Profiteering and held the developer in violation of the...