57th GST Council meeting highlights: system-based GST refunds, 90% provisional refund, ITC refund on input services and capital goods, arrest powers withdrawn.
GST appeals explained: first appeal APL-01 under section 107, GSTAT APL-05 under section 112, High Court under section 117, time limits, pre-deposit and strategy.
The establishment of the Goods and Services Tax Appellate Tribunal (GSTAT) marks a watershed moment in India’s indirect tax adjudication framework. This comprehensive treatise provides an exhaustive, legally precise exposition of every facet of GSTAT, designed to serve as an authoritative reference for practitioners, academics, and stakeholders navigating the complexities of […]