Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws----
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ----
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ----
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
    Maximum marginal rate for trusts requires Finance Act surcharge thresholds to be met before surcharge is added.
    Minimum public shareholding and fraudulent illiquid-scrip trading findings were upheld, with limited debarment relief on proportionality.
    Locus standi in insolvency appeals and Section 29A ineligibility were rejected in an implemented resolution plan challenge.
    Resolution plan responsiveness and value maximisation in CIRP led NCLAT to invalidate a bid and require fresh review.
    Special limitation under Section 42 of the I&B Code bars delayed challenge to a liquidator's claim decision.
    Service tax demand based only on Form 26AS data was set aside for lack of independent verification and proved suppression.
    Extended limitation and assessable value deductions rejected against duty demand where sales were documented and supported by contract terms.
    IBC resolution plan binds all claims, but defensive set-off survives where the plan does not expressly exclude it.
    Research association approval for tax deduction purposes made subject to annual reporting and donor certificate compliance.
    Scientific research approval granted to The Ahmedabad University, with compliance and donor reporting conditions for tax deduction purposes.
    Tariff value revisions for imported oils, metals and areca nuts take effect from 21 March 2026.
    SION A-2005 amended to revise export product description and Ethylene Oxide input quantity with immediate effect.
    Export credit interest subvention clarified: UIN timing, NPA cut-off, bank-change rules and disbursement-date eligibility tightened.
    Revised Customs Jurisdiction for Visakhapatnam expands coverage across ports, SEZs, warehouses and offshore areas in Andhra Pradesh.
    Statutory summons under tax investigation upheld as mala fides, lack of jurisdiction, and disclosure objections all failed.
    Proviso to Section 2(15) requires fresh scrutiny where charitable activity must be tested against fee-based service exclusions.
    Prospective BMA charge and jurisdictional notice defects defeated tax on explained inherited corpus and historic interest.
    Financial debt under the IBC can be proved without a written loan agreement, and settlement breach can revive a fresh Section 7 claim.
    Anti-profiteering under GST: retained input tax credit benefit must be refunded with 18% interest, while penalty was declined
    FSSAI certification prevails over Customs re-testing in food import clearance; seizure and security conditions were quashed.
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters

GSTAT Andhra Pradesh State Benches at Vijayawada and...

GST Appellate Tribunal benches in Andhra Pradesh begin functioning, with district-wise jurisdiction and mandatory filing before the proper bench.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

GST June 17, 2026 Circulars
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.

Topics

Acts Income Tax