Unsubstantiated exempt agricultural income claim sustains concealment penalty after disclosure only on departmental detection and no bona fide evidenc...
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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