iPleaders

An appeal to the GST Appellate Tribunal lies against an order of the Appellate Authority under Section 107 or of the Revisional Authority under Section 108. It is filed in FORM GST APL-05, within three months, and after paying 10 per cent of the disputed tax.

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Indian courts apply the maxim actus curiae neminem gravabit, which means that an act of the court shall prejudice no one. A court whose own error has cost a litigant time or a remedy must restore that litigant to the position they would have occupied if the error had never been made.

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A micro or small enterprise unpaid 45 days after acceptance can recover the money, with interest at three times the RBI bank rate, through its State’s Facilitation Council. MSME Samadhaan carried these delayed payment claims from 2017, and the MSME ODR portal has taken new ones since October 2025.

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GST law penalises a wrong-rate invoice through the tax it short-pays or over-collects, under Sections 73, 74, 74A and 76 of the CGST Act. A Section 122 penalty for an “incorrect invoice” can be added, but Section 75(13) bars it once a demand penalty for the same act is imposed.

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The mischief rule of interpretation requires a court to find the defect in the law that a statute was passed to cure, and then to read the statute so as to suppress that defect. Its four questions come from Heydon’s case, decided in 1584.

Table of Contents Heydon’s case and the origin of the m...