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    <title>If not now, then when ?. Part ten under GST Laws</title>
    <link>https://www.taxtmi.com/article/detailed?id=15943</link>
    <description>Non functioning of the Goods and Services Tax Appellate Tribunal (GSTAT) and inadequate e filing capacity threaten appellate access for appeals arising up to 31/03/2026; permanent benches and portal throughput are insufficient to process the anticipated volume before the current filing cut off. The author urges either a substantial increase in e filing capacity or extension of the filing deadline, mandatory biannual GST Council meetings, raising exemption thresholds for goods and services to reduce litigation, and greater use of Special Audit to improve compliance and collections.</description>
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    <pubDate>Sat, 28 Feb 2026 09:19:04 +0530</pubDate>
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      <link>https://www.taxtmi.com/article/detailed?id=15943</link>
      <description>Non functioning of the Goods and Services Tax Appellate Tribunal (GSTAT) and inadequate e filing capacity threaten appellate access for appeals arising up to 31/03/2026; permanent benches and portal throughput are insufficient to process the anticipated volume before the current filing cut off. The author urges either a substantial increase in e filing capacity or extension of the filing deadline, mandatory biannual GST Council meetings, raising exemption thresholds for goods and services to reduce litigation, and greater use of Special Audit to improve compliance and collections.</description>
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