Business reorganisation requires recognition of successor's modified return; draft orders against dissolved transferor quashed and fresh review direct...
Pre-commencement R&D deduction denied where business had not commenced; deeming benefit requires tangible start of manufacture or commercial exploitat...
Priority of set-off: brought forward business losses must be adjusted before unabsorbed depreciation; procedural safeguards required for invoking rest...
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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