Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Notification amends earlier notification regarding constitution of Principal and State Benches of Goods and Services Tax Appellate Tribunal (GSTAT). Changes location of certain State Benches and notifies districts under their jurisdiction. Also notifies sitting/circuit locations for some State Benches along with districts under their jurisdiction. Covers all states/union territories, providing district-wise demarcation of areas under each Bench's purview. Enables proper administrative division for efficient functioning of GSTAT across the country.
Notification amends earlier notification regarding constitution of Principal and State Benches of Goods and Services Tax Appellate Tribunal (GSTAT). Changes location of certain State Benches and notifies districts under their jurisdiction. Also notifies sitting/circuit locations for some State Benches along with districts under their jurisdiction. Covers all states/union territories, providing district-wise demarcation of areas under each Bench's purview. Enables proper administrative division for efficient functioning of GSTAT across the country.
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