https://www.taxtmi.com/article/detailed?id=11837 Non constitution of the GST Appellate Tribunal has redirected statutory second appeals to High Courts, causing access to justice and cost problems. Technical GST disputes-input tax credit conditions, transitional credit, place of supply errors, and return reconciliation differences-are fact intensive and suited to tribunal adjudication. Statutory pre deposit rules tied to appeals become problematic while the Tribunal is unconstituted, and High Courts have issued divergent interim deposit/stay approaches, highlighting the need for constitution of the Tribunal and clearer governance guidance. en-us Tue, 12 Sep 2023 10:04:30 +0530 Tue, 12 Sep 2023 10:04:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11837 Non constitution of the GST Appellate Tribunal has redirected statutory second appeals to High Courts, causing access to justice and cost problems. Technical GST disputes-input tax credit conditions, transitional credit, place of supply errors, and return reconciliation differences-are fact intensive and suited to tribunal adjudication. Statutory pre deposit rules tied to appeals become problematic while the Tribunal is unconstituted, and High Courts have issued divergent interim deposit/stay approaches, highlighting the need for constitution of the Tribunal and clearer governance guidance. Articles Goods and Services Tax - GST Tue, 12 Sep 2023 10:04:30 +0530 https://www.taxtmi.com/article/detailed?id=11837