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Searched Tag: gst appellate tribunal gstat

The second layer in the three-tier appeal structure of the GST Act, it requires the bench to comprise one judicial member and two technical members from the tax departments, with appointments controlled by the government

Appellate Tribunal from Oct to ease GST litigation burden

September 25, 2025, 04:20 PM - 3 min read

The GST Appellate Tribunal (GSTAT) had remained non-operational for eight years due to legal challenges over appointments and centre-state differences

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The case pertained to a customer complaint against Urban Essence for not passing the benefit of reduction of GST rate, on restaurant services, from 18 per cent to 5 per cent with effect from November 15, 2017

Subway franchisee asked to pass on GST rate cut benefit to buyer

August 16, 2025, 03:49 PM - 2 min read

The newly-constituted GST Appellate Tribunal (GSTAT) has held a Subway franchisee guilty of not passing on the GST rate cut benefit of ₹5.47 lakh to customers

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