Penalty under Section 112 fails where knowledge, admissible statements, and incriminating evidence are not proved against the Customs Broker's directo...
GSTAT Andhra Pradesh State Benches at Vijayawada and Visakhapatnam have commenced functioning from the temporary Vijayawada office, with the permanent addresses to be notified later. The Vijayawada Bench will hear appeals and applications for the specified districts under the CGST Act and Andhra Pradesh SGST Act, while the Visakhapatnam Bench covers the notified coastal and northern districts. Appeals and related proceedings must now be filed before the respective State Bench in accordance with the GSTAT (Procedure) Rules, 2025, and filings may be supported through the portal's e-filing guidance and help channels. The notice also records the Bench composition and permits hearings in virtual, hybrid, or physical mode at the Vice-President's discretion.
GSTAT Andhra Pradesh State Benches at Vijayawada and Visakhapatnam have commenced functioning from the temporary Vijayawada office, with the permanent addresses to be notified later. The Vijayawada Bench will hear appeals and applications for the specified districts under the CGST Act and Andhra Pradesh SGST Act, while the Visakhapatnam Bench covers the notified coastal and northern districts. Appeals and related proceedings must now be filed before the respective State Bench in accordance with the GSTAT (Procedure) Rules, 2025, and filings may be supported through the portal's e-filing guidance and help channels. The notice also records the Bench composition and permits hearings in virtual, hybrid, or physical mode at the Vice-President's discretion.
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