GSTAT Releases Inaugural E-Journal Featuring 20 GST Cases and 7 Anti-Profiteering Cases:

The Goods and Services Tax Appellate Tribunal (GSTAT) has issued the inaugural Volume I of the “GSTAT E-Journal”, marking a key milestone in the development of appellate jurisprudence under the Goods and Services Tax (GST) regime.

In the journal, Dr. Justice Sanjaya Kumar Mishra, President, Goods and Services Tax Appellate Tribunal (GSTAT), flagged that being a specialised appellate forum for GST disputes. The tribunal plays a significant role in promoting consistency, certainty and uniformity in the application of tax law.

The E-Journal is designed as an authoritative and accessible platform for disseminating significant GSTAT decisions. It aims to serve the Bench and Bar, tax administrators, legal and tax professionals, academics, industry, and other stakeholders, while also providing a continuing record of the evolution of GST jurisprudence in India.

The journal includes 20 reported GST cases and 7 anti-profiteering cases. These cases cover several issues, such as Sections 73 and 74 invocation, ITC, discrepancy in GSTR-2A/3B, E-Way Bills, transitional credit, pre-deposit for GSTAT appeals, intermediary services, composition levy, proceedings against deceased proprietors, stock transfers and anti-profiteering.

Download the “GSTAT E-Journal” for complete information.