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...
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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