Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
The earlier direction requiring staggered filing of appeals to the GST Appellate Tribunal under section 112 of the CGST Act (read with the respective State/UT GST Act) arising from appellate and revisional orders under sections 107 and 108 is revoked with effect from 18-12-2025, discontinuing the staggered filing protocol. Appeals filed in accordance with the revoked direction before 18-12-2025 remain valid and are not affected by the revocation. The revocation is stated to be without prejudice to the Tribunal's powers under section 112 of the CGST Act.
The earlier direction requiring staggered filing of appeals to the GST Appellate Tribunal under section 112 of the CGST Act (read with the respective State/UT GST Act) arising from appellate and revisional orders under sections 107 and 108 is revoked with effect from 18-12-2025, discontinuing the staggered filing protocol. Appeals filed in accordance with the revoked direction before 18-12-2025 remain valid and are not affected by the revocation. The revocation is stated to be without prejudice to the Tribunal's powers under section 112 of the CGST Act.
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