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...
The tribunal directed mandatory electronic filing and hearing of appeals on the government portal and prescribed staggered filing windows to avoid portal capacity and concurrency issues, allocating specific filing periods based on when first-instance appeals or revision notices were originally filed; the staggered schedule runs from 24.09.2025 to various deadlines not later than 30.06.2026. The measure invokes procedural rule powers to manage system load, applies to appeals under the CGST Act sections covering first appeals and revisions, and preserves the tribunal's substantive powers under the Act.
The tribunal directed mandatory electronic filing and hearing of appeals on the government portal and prescribed staggered filing windows to avoid portal capacity and concurrency issues, allocating specific filing periods based on when first-instance appeals or revision notices were originally filed; the staggered schedule runs from 24.09.2025 to various deadlines not later than 30.06.2026. The measure invokes procedural rule powers to manage system load, applies to appeals under the CGST Act sections covering first appeals and revisions, and preserves the tribunal's substantive powers under the Act.
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