GSTAT Drops Proceedings Against Eclat Serum Supplier After DGAP Fails To Trace Gujarat Firm

The GST Appellate Tribunal at Delhi recently dropped anti profiteering proceedings against Shree Suktam Enterprise, a Gujarat supplier in the chain of biotech company S R Lifesciences. The tribunal observed that the Director General of Anti Profiteering (DGAP) was unable to trace the firm or obtain evidence to determine whether the benefit of a 10 percent GST rate reduction on the skin care product Eclat Serum 30gm, used in dermatological treatment, had been passed on to consumers.In an order...

CBIC Introduces Goods & Services Tax (GST) Appellate Tribunal (Procedure) Rules 2025, Mandates All Appeals To Be Uploaded On GSTAT Portal

The Central Board of Indirect Taxes and Customs (CBIC) through Notification 256(E), under the Union Ministry of Finance, has officially released a comprehensive set of rules outlining the functioning of the Goods and Services Tax (GST) Appellate Tribunal. As per the notification the GST Appellate Tribunal (Procedure) Rules, 2025 took effect on 24th April, 2025. The rules have been introduced with an objective of promoting uniformity, procedural clarity and digital efficiency in the...