{"id":76848,"date":"2026-10-03T09:32:28","date_gmt":"2026-10-03T09:32:28","guid":{"rendered":""},"modified":"2026-10-03T09:32:28","modified_gmt":"2026-10-03T09:32:28","slug":"statutory-gst-appeals-remain-the-appropriate-remedy-where-exemption-claims-lack-substantiation-during-adjudication-proceedings","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76848","title":{"rendered":"Statutory GST appeals remain the appropriate remedy where exemption claims lack substantiation during adjudication proceedings."},"content":{"rendered":"<p>Statutory GST appeals remain the appropriate remedy where exemption claims lack substantiation during adjudication proceedings.<br \/>Case-Laws<br \/>GST<br \/>GST demand challenges founded on claims that supplies were exempt fuelwood and charcoal require substantiation during adjudication; where that defence is not properly supported, the statutory appeal is the appropriate remedy. The taxpayer may clarify an apparently incorrect reference to Form GSTR-8A before the Appellate Authority by filing supporting material. Despite substantial recovery of the confirmed demand, an appeal filed within the permitted period must be decided without applying limitation.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=104492\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Statutory GST appeals remain the appropriate remedy where exemption claims lack substantiation during adjudication proceedings.Case-LawsGSTGST demand challenges founded on claims that supplies were exempt fuelwood and charcoal require substantiation du&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-76848","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76848","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=76848"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76848\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76848"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76848"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76848"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}