Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
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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