Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4826 
Join Channel 
