No more delay please (Tax professionals)

On 24/03/2025, one article was published in TMI on the topic No more delay please emphasising the Government to expedite the operationalization of the GSTAT. The Government was very positive and made it a reality as on date by setting deadlines for connected activities. Now it is the turn for all GST professionals handling appeals with first appellate authorities to take advantage of the current situation.

For all the cases wherever OIA is already passed as on date, irrespective of the fact as to whether full taxes are paid or  only applicable pre deposit was made, to focus on filing the respective appeal with the GSTAT. Wherever we were waiting for GSTAT to accept appeals online and only pre deposit was made, we may quicky file the complete and comprehensive appeals as and when system accepts.  However, there is a golden opportunity to all cases where OIA is prejudicial to the taxpayer who is aggrieved by the OIA, despite the fact that we did not plan to litigate further at that time, we may revisit the case as on date based on merits of the case.

In my view, wherever the taxes paid were significant and the grounds are strong on factual as well as legal basis, we may prefer the appeal in GSTAT against all orders passed under section 107 under the following few categories.

1. The principles of natural justice was not followed and order was passed without personal hearing.
2. SCN was not effectively served and only posted in portal under additional notices where taxpayer did not see it.
3. Supplier registration cancelled on a date subsequent to completion of all activities connected with purchases and payment made to supplier.
4. Payment made to supplier but supplier did not remit the GST to Government.
5. Section 74 wrongly applied where only 73 applies.
6. Orders passed under section 129 or 130 where damage is more for minor procedural lapses where there was no intention to evade payment of GST
7. Huge demand on debatable issues where RCM not paid as the same is revenue neutral in nature

The above is only an illustrative list. We may simply revisit all OIA passed since 01/07/2017 till today where appeal was rejected based on limitation ground, without looking in to merits of the case to ensure that the taxpayer is not at a loss.

As the GSTAT shall be having huge accumulated cases during initial days, by filing the appeal immediately without waiting for the deadline date of 30/06/2026, we may be able to get relief at an early time.

The deadline in normal cases for all OIA to be passed in future would be only three months from the date of respective OIA. For all pending cases as on date, taking into consideration the practicalities, a special time limit up to 30/06/2026 applies for which the notification is expected soon. Let us take advantage of this position to the fullest by proper planning.

This is the most appropriate time for filing appeal with GSTAT in all cases wherever jurisdictional high courts rejected the writ petition quoting alternate remedy and also in cases where writ appeals were not tried despite the merits of the case.