https://www.taxtmi.com/article/detailed?id=15123 The notification establishes a retrospective filing window for appeals against first appellate authority orders from the specified earlier period, requiring prescribed pre deposit and enabling phased filing. Taxpayers should prioritise appeals where orders were rejected on limitation despite merits, where natural justice was breached, where input tax credit was denied due to supplier payment or registration issues but inward supply and bank payment can be shown, where reassessment provisions were invoked without intent to evade, where GSTR reconciliation differences produced no revenue loss, and where ITC was denied by treating revenue expenses as capitalised. en-us Tue, 23 Sep 2025 19:11:10 +0530 Tue, 23 Sep 2025 19:11:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15123 The notification establishes a retrospective filing window for appeals against first appellate authority orders from the specified earlier period, requiring prescribed pre deposit and enabling phased filing. Taxpayers should prioritise appeals where orders were rejected on limitation despite merits, where natural justice was breached, where input tax credit was denied due to supplier payment or registration issues but inward supply and bank payment can be shown, where reassessment provisions were invoked without intent to evade, where GSTR reconciliation differences produced no revenue loss, and where ITC was denied by treating revenue expenses as capitalised. Articles Goods and Services Tax - GST Tue, 23 Sep 2025 19:11:10 +0530 https://www.taxtmi.com/article/detailed?id=15123