Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
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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