GSTAT’s Maiden Judgment: A Shield for Honest Taxpayers Against Mechanical Mismatches.
The long wait for the GST Appellate Tribunal (GSTAT) has culminated in a landmark first judgment that brings much-needed relief to the taxpayer community. In the case of M/s Sterling and Wilson Pvt. Ltd. vs. Commissioner, Odisha, the GSTAT has set a high bar for the Revenue, reinforcing that procedural mismatches do not equate to…