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 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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