https://www.taxtmi.com/article/detailed?id=14736 The document summarizes the Goods and Services Tax Appellate Tribunal (GSTAT) as a two-tier body with Principal and State Benches, allocating place-of-supply disputes to the Principal/Regional bench and other disputes to State Benches; appeals from the Principal Bench go to the Supreme Court and from State Benches to the High Courts. It sets procedural conditions for appeal admission including pre-deposit requirements, time limits with extensions, cross-objection timelines, up to three adjournments, limits on admission by value, personal hearing obligations, and allows additional evidence only in exceptional cases. The appeals process will be digitised and rules and appointments to operationalise GSTAT have been notified. en-us Wed, 02 Jul 2025 08:43:12 +0530 Wed, 02 Jul 2025 08:43:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14736 The document summarizes the Goods and Services Tax Appellate Tribunal (GSTAT) as a two-tier body with Principal and State Benches, allocating place-of-supply disputes to the Principal/Regional bench and other disputes to State Benches; appeals from the Principal Bench go to the Supreme Court and from State Benches to the High Courts. It sets procedural conditions for appeal admission including pre-deposit requirements, time limits with extensions, cross-objection timelines, up to three adjournments, limits on admission by value, personal hearing obligations, and allows additional evidence only in exceptional cases. The appeals process will be digitised and rules and appointments to operationalise GSTAT have been notified. Articles Goods and Services Tax - GST Wed, 02 Jul 2025 08:43:12 +0530 https://www.taxtmi.com/article/detailed?id=14736