Tribunal filing fees under GST rules must follow the prescribed schedule, with portal payment and a departmental authority exemption. Fees are payable for matters before the Goods and Services Tax Appellate Tribunal according to the Schedule of Fees, including interlocutory applications. No fee is payable where a petition, application, or reference is filed by a departmental authority connected with the matter. For filings before the Principal Bench or any Bench, the prescribed fees must be paid through the GSTAT portal in the manner provided on that platform.
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Provisions expressly mentioned in the judgment/order text.
Tribunal filing fees under GST rules must follow the prescribed schedule, with portal payment and a departmental authority exemption.
Fees are payable for matters before the Goods and Services Tax Appellate Tribunal according to the Schedule of Fees, including interlocutory applications. No fee is payable where a petition, application, or reference is filed by a departmental authority connected with the matter. For filings before the Principal Bench or any Bench, the prescribed fees must be paid through the GSTAT portal in the manner provided on that platform.
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