This writ petition before the Karnataka High Court arose out of a significant interpretational dispute under the GST regime concerning the distribution of Input Tax Credit (ITC) relating to common input services across multiple registrations of a single legal entity.

Ministry of Finance has issued Office Order No. 03/2025, marking a significant step in operationalizing the GST Appellate Tribunal (GSTAT) by detailing the allocation of benches and appointed members across India. This article breaks down the structure, jurisdictional distribution and functional implications of the order, helping taxpayers and professionals understand how GST disputes will be handled going forward. Team Prime Accountants breaks it down for you.

The government has introduced a one-time extension window for filing GST appeals, offering taxpayers a final opportunity to resolve pending disputes before the GST Appellate Tribunal (GSTAT) becomes fully operational across India. This move is expected to ease the transition into a structured appellate system while reducing litigation backlog and ensuring smoother dispute resolution under GST. Team Prime Accountants breaks it down for you.