Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
The GST Appellate Tribunal's Mumbai Bench, including the Panaji Circuit Bench, has commenced functioning from its temporary premises at Bandra Kurla Complex and will exercise jurisdiction over Mumbai City, Mumbai Suburban and all districts of Goa. Appeals and related proceedings arising from these jurisdictions must now be instituted before the Mumbai Bench and filed in accordance with the GSTAT (Procedure) Rules, 2025, especially Chapter III governing institution of appeals. The notice also states that filed matters are under scrutiny, defect notices will be issued through the portal where needed, and appellants must cure defects within the stipulated time to avoid delay in listing. Parties must also follow the prescribed dress code for authorised representatives.
The GST Appellate Tribunal's Mumbai Bench, including the Panaji Circuit Bench, has commenced functioning from its temporary premises at Bandra Kurla Complex and will exercise jurisdiction over Mumbai City, Mumbai Suburban and all districts of Goa. Appeals and related proceedings arising from these jurisdictions must now be instituted before the Mumbai Bench and filed in accordance with the GSTAT (Procedure) Rules, 2025, especially Chapter III governing institution of appeals. The notice also states that filed matters are under scrutiny, defect notices will be issued through the portal where needed, and appellants must cure defects within the stipulated time to avoid delay in listing. Parties must also follow the prescribed dress code for authorised representatives.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4789
Join Channel
TaxTMI 
