Goods and services tax appellate procedure authorizes departmental officers to file replies, rejoinders, and cross-objections before the tribunal.
Authorization is issued for proceedings before the Goods and Services Tax Appellate Tribunal under Section 112 of the Uttarakhand Goods and Services Tax Act, 2017, where an appeal is filed against an order under Section 107 or Section 108. In such appeals, the respondent party may file a memorandum of cross-objections before the Tribunal. Where the Commissioner, State Tax, is the respondent, the appropriate adjudicating officer and Deputy Commissioners (Internal Audit) are authorized to file the reply, rejoinder, and cross-objections.

Monetary limits for GST appeals bar unnecessary departmental litigation, with exceptions for constitutional and interpretive issues.
Monetary limits are prescribed for departmental appeals and applications under the Uttarakhand Goods and Services Tax Act, 2017, pursuant to the National Litigation Policy. Appeals are not to be filed below the notified thresholds for the GST Appellate Tribunal, High Court, and Supreme Court, subject to specified exceptions such as constitutional issues, valuation, classification, refund, place of supply, recurring interpretive issues, and other matters where the Commissioner considers intervention necessary. The instructions also specify the method for computing the relevant disputed amount and state that non-filing on monetary grounds does not amount to acceptance of the issue.

Special audit professional empanelment records receive corrected names to rectify clerical and typographical errors in listed applicants.
Empanelment of chartered accountants, chartered accountant firms, cost accountants and cost accountant firms for special audit under section 66 of the GST Act, 2017 is amended to rectify clerical and typographical errors in specified applicants' names. The corrections follow verification of the empanelment particulars against the applications submitted by the applicants and apply to the corresponding entries in the earlier empanelment for special-audit professionals.

GST Appellate Tribunal functioning and e-filing guidance issued for Agra Bench jurisdiction and appeal filings.
The GSTAT, Agra Bench is functioning from its temporary address and will shortly shift to its permanent address in Sikandara, Agra. Its jurisdiction covers 15 districts of Uttar Pradesh, and it is presently accepting filings and hearings in appeals under section 112 of the CGST Act, 2017 and other relevant provisions of the CGST Act, 2017 and the Uttar Pradesh Goods and Service Tax Act, 2017, subject to the GSTAT (Procedure) Rules, 2025.

GST Appellate Tribunal jurisdiction and filing procedure for Delhi State Bench begin with new operational notice.
The Goods and Services Tax Appellate Tribunal (GSTAT), Delhi State Bench has commenced operations from a temporary address in New Delhi and exercises jurisdiction over all districts in the Union Territory of NCT, Delhi. Appeals and related proceedings from that jurisdiction are to be instituted before the Delhi State Bench under the Central Goods and Services Tax Act, 2017 and the relevant State Goods and Services Tax Act. Filing must comply with the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 and related administrative directions.

Advance-ruling applications may be treated as withdrawn when applicants repeatedly fail to attend scheduled personal hearings.
An advance-ruling application seeking clarification was treated as infructuous and dismissed as withdrawn because the applicant repeatedly failed to attend scheduled personal hearings, personally or through an authorised representative. Despite multiple hearing notices, the absence was construed as lack of interest in pursuing the clarification. The request was disposed of without examination of the substantive clarification sought.

Advance ruling withdrawal follows repeated non-attendance at personal hearings, leaving the requested tax clarification substantively undecided.
Advance ruling application was treated as withdrawn because neither the applicant nor its authorised representative attended repeated personal-hearing notices. The request for clarification was regarded as infructuous and dismissed as withdrawn without any substantive determination.

GST exemption for government services excludes additional platform user charges collected by authorised electronic service delivery providers.
GST exemption for electronic public-service delivery depends on the identity of the supplier and the nature of the charge. An authorised service provider operating electronic kiosks and delivering services under governmental authorisation remains distinct from the State Government. Exemptions for services supplied by specified governmental bodies cannot apply merely because services are rendered to citizens, businesses, government entities, or small-turnover businesses. Statutory fees payable to a department may be treated separately, but additional user charges collected by the provider over and above statutory charges are consideration for its services and are taxable under GST.

Advance ruling applications may be treated as withdrawn when applicants repeatedly fail to attend scheduled personal hearings.
An advance-ruling application for clarification was listed for repeated personal hearings after examination of issue pendency and comments from the jurisdictional tax officer. Neither the applicant nor an authorised representative attended. The continued non-attendance was treated as lack of interest in pursuing the clarification, rendering the application infructuous and resulting in its disposal and dismissal as withdrawn.

Advance ruling applications may be dismissed as withdrawn when applicants repeatedly fail to attend scheduled personal hearings.
An application seeking clarification through advance ruling was treated as infructuous and dismissed as withdrawn after the applicant and its authorised representative failed to attend repeated personal hearings. Continued non-attendance was construed as lack of interest in pursuing the requested clarification.

Advance-ruling applications may be treated as withdrawn when applicants repeatedly fail to attend personal hearings.
Clarification advance-ruling application was treated as infructuous and withdrawn after the applicant and its authorised representative failed to attend repeated personal-hearing notices. The non-attendance was construed as lack of interest in pursuing the requested clarification. The application was consequently dismissed as withdrawn, without any clarification being issued.

Goods and Services Tax Appellate Tribunal functioning notice sets the Lucknow Bench's jurisdiction, filing procedure, and appeal forum.
The Goods and Services Tax Appellate Tribunal (GSTAT), Lucknow Bench has commenced functioning from its temporary address and will exercise jurisdiction over the notified districts of Uttar Pradesh. It will hear appeals under the Central Goods and Services Tax Act, 2017 and the corresponding State Goods and Services Tax Act. All appeals, applications, and proceedings relating to that jurisdiction must be instituted before the Lucknow Bench in accordance with the GSTAT (Procedure) Rules, 2025 and other applicable directions.

Goods and Services Tax Appellate Tribunal functioning notice sets jurisdiction, filing venue and procedure for Kerala and Lakshadweep appeals.
The Goods and Services Tax Appellate Tribunal, Ernakulam Bench has commenced judicial operations and notified its temporary office address. It exercises jurisdiction over Kerala State and the Union Territory of Lakshadweep and will hear appeals arising under the Central Goods and Services Tax Act, 2017 and the corresponding State or Union Territory GST laws. All appeals, applications and related proceedings for those jurisdictions are to be instituted before the Bench in accordance with the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 and other prevailing statutory and administrative directions.

GST Appellate Tribunal functioning begins for Kolkata Bench, with filing and jurisdiction rules now applicable for listed territories.
The Goods and Services Tax Appellate Tribunal, Kolkata Bench has commenced functioning at its stated office address at Alipore, Kolkata, with jurisdiction over West Bengal, Sikkim and the Andaman and Nicobar Islands. Appeals, applications and related proceedings from these jurisdictions are to be filed before the Kolkata Bench under the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 and other applicable laws. Filing assistance is available through the GSTAT e-filing portal, including a toll-free helpline and incident reporting facility.

GST appellate tribunal functioning and e-filing portal guidance for appeals, applications, and filing support mechanisms.
Goods and Services Tax Appellate Tribunal (GSTAT), State Bench, Rajkot has commenced functioning at its stated premises, and the notice informs trade, taxpayers and departments of its operational status. It also states that the GSTAT e-filing portal is available for online filing of appeals and applications connected with an Order-in-Appeal under section 107 and an order of the Revisional Authority under section 108, along with a helpline and issue-reporting facility for filing difficulties.

Special audit empanelment governs professional selection, preserves discretionary taxpayer allocation, and permits removal for misrepresentation.
Special-audit empanelment under section 66 of the Tamil Nadu Goods and Services Tax Act, 2017 places selected Chartered Accountants, Chartered Accountant firms, Cost Accountants and Cost Accountant firms on a panel to conduct special audits of GST-registered persons. Empanelment creates no right to taxpayer allocation, permits removal for false or misrepresented application particulars, and remains valid for three years from notification of the panel.

GST administrative correction updates the circle name for specified GSTIN entries in the earlier memorandum.
Correction issued to an earlier memorandum concerning GST administration in West Bengal. The corrigendum amends the table appended to the second paragraph of the prior memo by substituting the name of the Circle shown in column [e] for the GSTINs listed at serial numbers 2, 3 and 4 with 24 Parganas. The change operates as a targeted clerical modification to the earlier table entry and applies only to the specified GSTIN references.

Timely GST refund disposal requires statutory timelines, personal monitoring of pending claims, and action for procedural delays.
GST refund claims must be examined and disposed of within prescribed statutory timelines and applicable departmental guidelines. Procedures for refund processing, sanction and grievance redressal for pending claims remain applicable. Zonal Incharges and Ward Officers must personally monitor refund pendency and ensure compliance within their jurisdictions. Any procedural deviation or undue delay in processing refund claims may invite appropriate action.

GST registration cancellation procedure tightened with mandatory verification, reasoned orders, and separate demand proceedings safeguards.
GST registration cancellation proceedings must be confined to the statutory grounds under section 29 and rule 21, with proper verification before action is taken for non-filing or other contraventions. The circular prescribes the procedure for cancellation sought by the registered person and for department-initiated cancellation, including filing of Form GST REG-16 or REG-17/18, physical verification of the business premises, issuance of Form GST REG-19 or REG-20, reconciliation with GSTR-10, and initiation of separate demand or recovery proceedings under sections 46, 62, 73, 74 or 74A as applicable. It also requires hearing, reasoned orders, supervisory approval, and post-cancellation compliance checks.

GST audit selection under section 65 covers forty-two registered persons across multiple tax periods immediately.
Selection of forty-two registered persons for audit of records under section 65 of the West Bengal Goods and Services Tax Act, 2017 read with rule 101 of the West Bengal Goods and Services Tax Rules, 2017. The audit coverage extends to multiple periods commencing on or after 1 April 2022 and ending on or before 31 March 2023, 1 April 2023 to 31 March 2024, and 1 April 2024 to 31 March 2025, or part thereof, and the order takes effect immediately.