Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
During the initial six-month filing phase under the GSTAT Procedure Rules, 2025, the Registry of each bench must take a lenient view on appeal scrutiny and raise only substantive defects, not defects of form, so non-prejudicial filing irregularities will not be objected to. It is also clarified that documents generated digitally through the GSTN system do not require certification, while scanned copies of physical documents attached to the appeal must be signed. The order is intended to ease portal-based filing difficulties and applies for the stated initial period.
During the initial six-month filing phase under the GSTAT Procedure Rules, 2025, the Registry of each bench must take a lenient view on appeal scrutiny and raise only substantive defects, not defects of form, so non-prejudicial filing irregularities will not be objected to. It is also clarified that documents generated digitally through the GSTN system do not require certification, while scanned copies of physical documents attached to the appeal must be signed. The order is intended to ease portal-based filing difficulties and applies for the stated initial period.
Note: It is a system-generated summary and is for quick reference only.
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