Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
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Pursuant to sections 109(1), (3) and (4) of the Central Goods and Services Tax Act, 2017, the Ministry of Finance constituted the Goods and Services Tax Appellate Tribunal (GSTAT) with effect from September 1, 2023. The Principal Bench was established in New Delhi, and 36 State Benches were constituted across various locations. The notification outlined the number of Benches, their locations, and associated Sitting or Circuit Benches for each State/Union Territory. Certain Benches were designated as Circuit Benches, to be operationalized based on the volume of appeals filed. Each Bench would comprise one Judicial Member and one Technical Member.
Pursuant to sections 109(1), (3) and (4) of the Central Goods and Services Tax Act, 2017, the Ministry of Finance constituted the Goods and Services Tax Appellate Tribunal (GSTAT) with effect from September 1, 2023. The Principal Bench was established in New Delhi, and 36 State Benches were constituted across various locations. The notification outlined the number of Benches, their locations, and associated Sitting or Circuit Benches for each State/Union Territory. Certain Benches were designated as Circuit Benches, to be operationalized based on the volume of appeals filed. Each Bench would comprise one Judicial Member and one Technical Member.
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