TaxTMI 
TaxTMI 
19 Oct 2026 
I had an occasion to visit the Chennai Bench of the GSTAT on 15/10/2026 in connection with a case before the Registrar. It is observed that even in the 10th year of existence of the GST Law, the GSTAT is not having either own building or exclusive access. It is part of the Customs House building on Rajaji Salai, Chennai where almost 90% of the total area of the building is for Customs Office and hence it took 10 minutes to identify the exact location of the Registrar, GSTAT. This is only a sample and other benches are also not an exception. The GSTAT was formally launched on 24/09/2025 but as on 16/10/2026, it appears that all 32 benches (1 Principal Bench in New Delhi and 31 State Benches) across 45 locations are operating entirely out of temporary or rented accommodations. While adjudicatory operations officially commenced in phases starting February 16, 2026, the Ministry of Finance is still looking to expedite infrastructure facilities so that the benches can eventually transition to their own permanent infrastructure.
Be that as it may, as on 16/10/2026, 455 final orders have already been passed which are not simple decisions on the concerned cases but are binding on all tax officials on identical cases which are yet to be adjudicated. This shall definitely improve the quality of adjudication during 2027, as many unsettled issues may get settled by way of GSTAT final orders by 31/12/2026.
Today morning only I received five GSTAT final orders from various benches and it is worth to discuss three of such cases now. The Kolkata division bench of GSTAT has passed the order on 15/10/2026 in appeal number APL/69/KLK/2026 in the matter of Aparnaa Fashions Fabrics Through its proprietor Shri Anil Kumar Khemka Versus The Deputy Commissioner of Revenue State Tax, Kolkata, The Joint Commissioner of Revenue State Tax, Kolkata. - 2026 (10) TMI 1218 - GSTAT KOLKATA. Financial year is 2018-19 and SCN under 73 on 21/11/2023. OIO on 27/02/2024 and OIA on 30/04/2025. The core issue is applicable GST paid in full and interest as well as penalty stood unpaid. The GSTAT has ruled that as the interest as well as tax was not paid within 30 days from issuance of SCN, penalty is upheld. In a like manner, interest is payable from due date till the date of actual payment. Accordingly, the appeal failed. The operative portion reads as "Admittedly, the taxpayer has, by this time, made good the short payment of tax, though belatedly. Therefore, he is liable to pay interest for such delayed payment. Undisputedly, the appellant-taxpayer has failed to pay the tax along with interest within 30 days of issue of the SCN and there is, therefore, no wrong in imposition of penalty in terms of sub-Section (9) to Section 73 of CGST Act and the corresponding provisions of SGST Act. Therefore, we find no reason to interfere with the order impugned passed by the first appellate authority. Resultantly, the appeal stands dismissed and disposed off. Order is pronounced in open Court. The Registry is directed to communicate the order to the parties by providing certified copies of the order to both of them and upload the Final Order on the Portal immediately.
Takeaway: We are in GST 2.O era and as and when any show cause notice is uploaded in portal, the same must be viewed within 48 hours. The demand must be segregated to disputed portion and undisputed portion and undisputed amount may be paid as quickly as possible with applicable interest to save the 10% penalty under 73(9).
Two: The department preferred an appeal against taxpayer before the division bench II of the Delhi GSTAT and the APL/79/DEL/2026 [Laldeo Rajak Versus Kanthwal Services, Proprietor - 2026 (10) TMI 1148 - GSTAT NEW DELHI] was dismissed in the usual manner as the OIA was confirmed by the GSTAT. The OIA is in taxpayer favour only in around 15% of the First Appeals and still the revenue is on GSTAT. They got a crystal clear message that it is not worth to waste the time of themselves as well as that of GSTAT by passing the order as
"a) The order-in-appeal No. 172/JC/Central Tax/Appeal-II/Delhi/2024-25 dated 03.07.2024 is confirmed.
(b) The Department's appeal is dismissed.
(c) The Respondent's Cross Objection is dismissed".
Takeaway: Despite the instructions from CBIC not to file appeal before GSTAT when the amount involved in dispute is less than 20 lakhs, appeals are being filed by revenue routinely as well as mechanically. The orders on appeals filed by Department are most likely to be dismissed except for few exceptions.
Three: GSTAT State Bench Bengaluru Division Bench Court No. Court II Shilchar Technologies Limited Versus The Commissioner of Commercial Taxes Karnataka, Bangalore & Ors. - 2026 (10) TMI 702 - GSTAT BENGALURU, it was held that minor procedural violations can -not result in denial of substantial benefits.
Conclusion: All the three case laws as discussed above are highly encouraging and the GSTAT is rendering the real justice to all the stakeholders. All the case laws can be downloaded from GSTAT website with the appeal number and other details available above.
The message is loud and clear. Chances of taxpayer appeal getting success is high and Revenue appeal getting success is low. This is only the general trend and taxpayers are encouraged to file appeal wherever, case is strong on merit and amount involved in dispute exceeds 50,000. In a like manner Revenue is discouraged not to file appeal before GSTAT unless disputed amount is more than 20 lakhs as well as issues are strong. This approach shall pave way for taxpayers to get quicker relief and Revenue to save from orders being dismissed.