Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
The GSTAT Chennai Bench has commenced operations from its temporary office at Customs House, Rajaji Salai, Chennai, and will entertain appeals and applications for specified Tamil Nadu districts. It will hear matters under the CGST Act, IGST Act and Tamil Nadu GST Act, except appeals and applications excluded under section 109(5) of the CGST Act and relevant notifications. All filings for its jurisdiction must be instituted before the Chennai Bench in accordance with the GSTAT (Procedure) Rules, 2025, the published e-filing advisory, presidential orders and other applicable directions.
The GSTAT Chennai Bench has commenced operations from its temporary office at Customs House, Rajaji Salai, Chennai, and will entertain appeals and applications for specified Tamil Nadu districts. It will hear matters under the CGST Act, IGST Act and Tamil Nadu GST Act, except appeals and applications excluded under section 109(5) of the CGST Act and relevant notifications. All filings for its jurisdiction must be instituted before the Chennai Bench in accordance with the GSTAT (Procedure) Rules, 2025, the published e-filing advisory, presidential orders and other applicable directions.
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