https://www.taxtmi.com/article/detailed?id=14877 GSTAT, established under Article 323B and Sections 109-112 of the CGST Act, is intended as the specialised forum for second appeals under GST; the GSTAT (Procedure) Rules, 2025 create a digital, time-bound appellate process with digital filing, virtual hearings, mandated timelines for final orders, specified pre-deposit requirements and prescribed fees; prolonged non-operation forced taxpayers to High Courts, produced inconsistent interpretations and financial burdens, and ongoing litigation over member selection and bench composition continues to threaten full functionality. en-us Fri, 25 Jul 2025 08:29:23 +0530 Fri, 25 Jul 2025 08:29:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14877 GSTAT, established under Article 323B and Sections 109-112 of the CGST Act, is intended as the specialised forum for second appeals under GST; the GSTAT (Procedure) Rules, 2025 create a digital, time-bound appellate process with digital filing, virtual hearings, mandated timelines for final orders, specified pre-deposit requirements and prescribed fees; prolonged non-operation forced taxpayers to High Courts, produced inconsistent interpretations and financial burdens, and ongoing litigation over member selection and bench composition continues to threaten full functionality. Articles Goods and Services Tax - GST Fri, 25 Jul 2025 08:29:23 +0530 https://www.taxtmi.com/article/detailed?id=14877