https://www.taxtmi.com/article/detailed?id=17392 GST appellate remedies operate through first appeals and second appeals before the Goods and Services Tax Appellate Tribunal, though writ jurisdiction may remain relevant for serious defects in adjudication or appellate orders. Fraud-based demand proceedings require the revenue authorities to establish fraud, wilful misstatement, or suppression when issuing the show-cause notice. Refund claims cannot be denied for allegedly ineligible input tax credit without prior determination under the prescribed demand process. Portal uploading alone may not constitute effective service, and input tax credit may be available for property constructed for leasing rather than own use. en-us Sat, 12 Sep 2026 08:42:03 +0530 Sat, 12 Sep 2026 08:42:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17392 GST appellate remedies operate through first appeals and second appeals before the Goods and Services Tax Appellate Tribunal, though writ jurisdiction may remain relevant for serious defects in adjudication or appellate orders. Fraud-based demand proceedings require the revenue authorities to establish fraud, wilful misstatement, or suppression when issuing the show-cause notice. Refund claims cannot be denied for allegedly ineligible input tax credit without prior determination under the prescribed demand process. Portal uploading alone may not constitute effective service, and input tax credit may be available for property constructed for leasing rather than own use. Articles Goods and Services Tax - GST Sat, 12 Sep 2026 08:42:03 +0530 https://www.taxtmi.com/article/detailed?id=17392