The GST Appellate Tribunal (GSTAT) has issued Office Order No. 3/GSTAT/PB/2026 dated 14 May 2026, constituting benches across the country for hearing GST disputes. Matters are categorized into three categories: Category I covers tax liability issues including ITC, classification, and valuation; Category II covers registration-related matters; and Category III covers seizure, penalty, and residual matters. All pending and future matters shall first be listed before a Division Bench, with Single Bench consideration only for cases not involving any question of law.

The GST Appellate Tribunal (GSTAT) Principal Bench has extended the scrutiny guidelines for filing appeals on the GSTAT Portal till 31st December 2026. Scrutiny officers are directed to verify that APL-05 filings include all required documents — Show Cause Notice, Order-in-Original, Order-in-Appeal, Statement of Facts, grounds of appeal, pre-deposit, and court fees. Defect flags should not be raised where exemption orders from higher courts are attached, or where certified copies are properly endorsed. Vakalatnama or authorization in favour of tax professionals must also be uploaded.

In a major relief for taxpayers, the Government has reduced the pre-deposit requirement for filing appeals in penalty-only cases under GST. Pursuant to the GST Council’s 55th Meeting recommendations, the Finance Act, 2025 amended Sections 107(6) and 112(8) of the CGST Act to lower the pre-deposit from 25% to 10% for appeals before the Appellate Authority, and to prescribe an additional 10% for appeals before the Appellate Tribunal. The amendment, effective 1 October 2025, ensures fair access to justice and eases the compliance burden on small taxpayers and individuals.

Customs duty is a form of indirect tax which is imposed in both the situations i.e. import and export of goods and services. The tax which is imposed on the import of goods and services  is known as Import duty and for export of goods and services is known as Export duty.