https://www.taxtmi.com/article/detailed?id=16835 GST has matured into a heavily litigated regime marked by recurring disputes over compliance architecture, classification, input tax credit, place of supply, limitation, and procedural validity. Departmental scrutiny commonly centres on ineligible input tax credit, transitional credit, reverse charge compliance, interest and penalty computation, and mismatch-based recoveries, while courts have addressed refund formula issues, return rectification, TRAN-1 glitches, denial of credit for supplier default, and mechanically issued notices. The operationalisation of the GST Appellate Tribunal is expected to restore the intended appellate structure and promote consistency in GST jurisprudence. en-us Sat, 04 Jul 2026 08:18:12 +0530 Sat, 04 Jul 2026 08:18:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16835 GST has matured into a heavily litigated regime marked by recurring disputes over compliance architecture, classification, input tax credit, place of supply, limitation, and procedural validity. Departmental scrutiny commonly centres on ineligible input tax credit, transitional credit, reverse charge compliance, interest and penalty computation, and mismatch-based recoveries, while courts have addressed refund formula issues, return rectification, TRAN-1 glitches, denial of credit for supplier default, and mechanically issued notices. The operationalisation of the GST Appellate Tribunal is expected to restore the intended appellate structure and promote consistency in GST jurisprudence. Articles Goods and Services Tax - GST Sat, 04 Jul 2026 08:18:12 +0530 https://www.taxtmi.com/article/detailed?id=16835