Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
Misclassification between copra and dry coconut: customs recovery and re-valuation quashed for lack of prior licensing-authority invalidation, appeals...
The Goods and Services Tax Appellate Tribunal, Lucknow Bench has commenced operations at its temporary address in Gomti Nagar, Lucknow and will exercise jurisdiction over the Uttar Pradesh districts notified by the Department of Revenue. Appeals under the Central Goods and Services Tax Act, 2017 and the State GST Act arising from that jurisdiction must now be filed before the Lucknow Bench. Institution of appeals and related proceedings must follow Chapter III of the GSTAT (Procedure) Rules, 2025, along with the e-filing advisory, Presidential Orders, and other applicable statutes and directions made available on the GSTAT portal.
The Goods and Services Tax Appellate Tribunal, Lucknow Bench has commenced operations at its temporary address in Gomti Nagar, Lucknow and will exercise jurisdiction over the Uttar Pradesh districts notified by the Department of Revenue. Appeals under the Central Goods and Services Tax Act, 2017 and the State GST Act arising from that jurisdiction must now be filed before the Lucknow Bench. Institution of appeals and related proceedings must follow Chapter III of the GSTAT (Procedure) Rules, 2025, along with the e-filing advisory, Presidential Orders, and other applicable statutes and directions made available on the GSTAT portal.
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