Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
The GST Appellate Tribunal, Bengaluru Bench has commenced functioning from its temporary premises at NACIN, Bengaluru, and will exercise jurisdiction over Karnataka, covering all districts of the State. It will hear appeals under the Central Goods and Services Tax Act, 2017 and the Karnataka Goods and Services Tax Act arising from that jurisdiction. All related appeals, applications and proceedings must now be filed before the Bengaluru Bench and comply with the GSTAT (Procedure) Rules, 2025, together with other applicable statutes, rules and administrative directions. The notice also points stakeholders to the official e-filing portal and support channels for filing assistance.
The GST Appellate Tribunal, Bengaluru Bench has commenced functioning from its temporary premises at NACIN, Bengaluru, and will exercise jurisdiction over Karnataka, covering all districts of the State. It will hear appeals under the Central Goods and Services Tax Act, 2017 and the Karnataka Goods and Services Tax Act arising from that jurisdiction. All related appeals, applications and proceedings must now be filed before the Bengaluru Bench and comply with the GSTAT (Procedure) Rules, 2025, together with other applicable statutes, rules and administrative directions. The notice also points stakeholders to the official e-filing portal and support channels for filing assistance.
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