📖AIFTP NTC Jaipur – Article by Sharnam Legal
Our Senior Partner, Adv. MUKUL GUPTA, and Managing Partner, Adv. Prateek Gupta, have authored the article — “Intricate Issues Under GST Demands Functional GSTAT” — featured in the official souvenir of the AIFTP Golden Jubilee National Tax Conference 2026, held on 16th & 17th May 2026 at Hotel Clarks Amer, Jaipur.
Since the Appointment of President Dr. Justice (Retd.) Sanjaya Kumar Mishra of Goods and Services Tax Appellate Tribunal (GSTAT) by Finance Minister Smt. Nirmala Sitharaman on 1st May 2024, there has been a pressing need for a fully functional Tribunal to resolve the growing backlog of complex GST disputes that currently fragment our courts. This article addresses exactly that.
Key issues examined in the article:
▪ Barter Trade under GST — including the landmark J&K High Court ruling on trade across the Line of Control (LoC) and its implications for intra-state supply classification
▪ Taxability of Long-Term Leases — navigating the sharp divide between High Courts and Tax Authorities on whether 99-year leases constitute a “supply of service” or a “transfer of immovable property”
▪ Corporate Guarantee under GST — unpacking Rule 28(2), valuation challenges, the contingent nature of the contract, and divergent writ court rulings pre-GSTAT
▪ Theory of De-minimis — whether GSTAT can extend this doctrine from Anti- Dumping matters to GST adjudication
▪ Safari Retreats Supreme Court Judgement — the critical difference between “plant or machinery” and “plant and machinery” and its wide impact on taxpayers
▪ Conceptual & Technical Issues — place of supply mismatches, ITC eligibility, transitional credits, bogus invoices, and the urgent need for a uniform national standard
The article underscores that a functional GSTAT is not a luxury — it is a constitutional and economic necessity for achieving the true promise of “One Nation, One Tax, One Market.”
We are honoured to have contributed to this prestigious Golden Jubilee edition of AIFTP NTC and extend our heartiest congratulations to AIFTP and the host associations — Rajasthan Tax Consultant’s Association, Tax Consultant’s Association Jaipur, and Jaipur Tax Bar Association — for a remarkable conference.
Invitation to Our Upcoming Seminar→
Dear Friends / Industry Leaders,
We are pleased to invite you for a purposeful and timely discussion on:
- Practice and Procedures for filing of Appeals before GSTAT
- Intricate issues of GST and their resolutions through newly formed GSTAT
in the graceful presence of Members of GST Appellate Tribunal – the highest judicial forum envisaged in GST law.
- HON’BLE SHRI VIVEK KUMAR
- HON’BLE SHRI A.K. RAI
- HON’BLE SHRI ARVIND KUMAR
Presentations and Deliberations shall be made in the seminar for systematic preparation by the Tax professionals as well as business & industry as to practice and procedures for filing of the Appeals before GSTAT and getting fair and transparent judicial review of the intricate issues pending for the last 8 years. This is the right time to acquaint ourselves about digital platform for ‘GSTAT’ as well as the relevant law, procedure and manual under which the 2nd Appeal shall be filed, heard and decided by ‘GSTAT’ as the functioning of ‘GSTAT’ is going to start from December, 2025.
The crisp program is taking place on Thursday, 13th November 2025 from 3:30 P.M. onwards, followed by High Tea at INMANTEC, Delhi-Hapur Bypass (NH-9) near Dasna Flyover Udyog Kunj, Ghaziabad.
An Invitation for your gracious presence is enclosed, we shall appreciate if you fill up the enclosed Google form for Registration (Link to Register – https://forms.gle/NYts4CsDwUsWnm5j9). Need not to mention that there is no registration charges for this program.
Please do find time as your presence shall certainly make a difference in utilising this unique opportunity of understanding the utility of GST Appellate Tribunal in resolving the issues.
Hoping to see you.
Yours faithfully,
Adv. Mukul Gupta Adv. Prateek Gupta
Senior Partner Managing Partner
GST APPEAL IS THERE LIFE BEYOND 4 MONTHS JUNE 2025 →
1.APPEAL BARRED BY TIME
2. JUDICIAL PRECEDENTS – Ray of Hope
3.TRADE RIGHTS V STATUTORY RIGHTS
4.CONCLUSION –Way Ahead
GSTAT PRESENT POSITION GBA JULY2025→
1.INTRODUCTION – GSTAT
2.GSTAT – Who can Appeal and Time Limit for Appeal
3.Current Position – Action to be taken by Taxpayers
4.PRESENT POSITION OF GSTAT – RECENT JUDGEMENT
GST JOURNEY – ISSUES & WAY FORWARD →
1.GST JOURNEY FROM 1ST JULY 2017
2.INDICATIONS FROM ECONOMIC SURVEY 2017-18 CONCERNING GST
3.Essential Elements of SUPPLY
4.TIME OF SUPPLY OF GOODS
5.TIME OF SUPPLY OF SERVICES
6.RETURNS UNDER GST
CONCEPT OF SUPPLY AND SCHDEULES→
1.Meaning and Scope of ‘SUPPLY
2.Essential Elements of SUPPLY
3.WORKS CONTRACT -SERVICES
4.FOCUS AREAS UNDER GST FOR BUSINESS
MAINTAINACE OF ACCOUNTS AND RECORDS RULES→
1.SECTION 35 OF CGST / SGST / UTGST ACT
2.CHAPTER VII-RULE 56
3.CHAPTER VII-RULE 57
4.CHAPTER VII-RULE 58
CHANGES IN GST RETURN AND AUDIT→
1.WHAT IS GST RETURN ?
2.GST Returns as per the nature of Assesse
3.Summary of GST Returns
4.ANNUAL RETURN &
RECONCILIATION STATEMENT
GST INVOICE, DEBIT AND CREDIT RULES AND FORMAT→
1.TAX INVOICE
2.BILL OF SUPPLY
3.REVISED TAX INVOICE AND CREDIT OR DEBIT NOTES
4.TAX INVOICE IN SPECIAL CASES
5.TRANSPORTATION OF GOODS WITHOUT ISSUE OF
INVOICE
GST ISSUES AND PROBLEMS OCTOBER 2017→
1.PROBLEM IN NEW REGISTRATION-DELAY IN ACTION
2.DELAY IN GETTING CREDIT AFTER SUBMITING CHALLAN
3.RETURN GSTR-3B FILLIED BUT GST DEPARTMENT NOT
ACKNOWLEDGING THE RETURN-NOTICE ISSUED
4.GENERAL PROBLEMS IN GSTIN PORTAL
5.PROBLEM IN GST PRACTITIONER REGISTRATION
E-WAY BILL CONCEPT AND PROCEDURE→
1.WHAT IS E-WAY BILL
2 WHO HAS TO ISSUE E-WAY BILL
3 WHEN TO ISSUE E-WAY BILL
4 VALIDITY OF E-WAY BILL
5 ACCEPTANCE OF E-WAY BILL
6 VOLUNTARY ISSUE OF E-WAY BILL
7 CANCELLATION OF E-WAY BILL
8 SPECIAL CASES: CONSIGNOR & CONSIGNEE
9 UPDATION OF E-WAY BILL
10 CONSOLIDATED E-WAY BILL
11 EXEMPTION FROM ISSUING E-WAY BILL
12 LIST OF FORMS
13 CAUTION POINTS
SL GST LAW – NUDGE COMMITTE→
1.GST A GAME CHANGER-A GROWTH CATALYST
2.Purpose for implementation of GST
3.Overview of GST
4.Key Features
5.GST Acts
6.Registrations
7.RATES OF GST
8.COMPOSITION SCEHME
9.TDS
10. SUMMARY OF GST RETURN
11.DETAILS TO BE FURNISHED SEPARATELY
GST- ADVANTAGES AND PRECAUTIONS→
1.UNIQUE EXAMPLE OF FEDERAL CO-OPERATION
2.IDEAL GST – A GAME CHANGER
3.GEARING UP FOR GST
4.GST STAR RATING – A UNIQE IDEA
5.UNIQUE IDEA OF ‘ANTI PROFITEERING CLAUSE’
6.GST NOT INFLATIONARY SO WIN – WIN FOR ALL
7.MAJOR DOWNSIDES OF GST MODEL UNDER IMPLEMENTATION
8.IMPACT OF GST ON BUSINESS & INDUSTRY
9.PREPRATIONS NEEDED IN BUSINESS FOR GST
SL SCOPE OF PROFESSIONAL WORK FOR ADVOCATES IN GST→
1.PROFESSIONAL OPPORTUNITY
2.CREATION OF GOOD PUBLIC IMAGE AND HEALTHY ATMOSPHERE FOR CONDUTING PROFESSIONAL DUTIES
GST- REFUNDS COMPREHENSIV Feb 2018→
1.REFUND
2.WHO CAN CLAIM GST REFUND
3.SITUATION IN WHICH GST REFUND CAN BE CLAIMED
4.MEANING OF RELEVANT DATE FOR FILING GST RFD-01
5.WITHIN HOW MUCH TIME IS GST REFUND ISSUED?
6.SCRUTINY OF THE REFUND APPLICATION
7.PROCEDURE OF CLAIMING IGST REFUND ON EXPORTS GUIDELINES
8.MYTHS OF TIME BOUND EXPORT REFUNDS
9.Refund of Input Tax Credit