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.

The Allahabad High Court, in M/S Raghuvansh Agro Farms Ltd. v. State of U.P. & Others, delivered a landmark judgment under Article 226 of the Constitution of India, quashing assessment and appellate orders issued against the petitioner under Section 74 of the UPGST/CGST Act, 2017. The Court categorically held that proceedings under Section 74 are reserved for cases involving fraud, wilful misstatement or suppression of facts with intent to evade tax only.