Provisional attachment under Prevention of Money Laundering Act requires exhaustion of statutory remedies; impugned order set aside, appeal to tribuna...
Restoration of property under Prevention of Money Laundering Act after attachment dispute rendered academic; possession directed to successful resolut...
Goods Transport Agency services via e commerce portals: consignment note creates custody and liability and enables exemption for unregistered recipien...
Reverse charge and assignment of royalty collection: exemption for excess royalty collectors subject to reconciliation; leaseholders remain liable und...
The GST Appellate Tribunal's Agra Bench is operating from its temporary address in Sikandara, Agra, and will shortly shift to its permanent premises at Cross Road Mall, Agra. Its notified jurisdiction covers 15 districts of Uttar Pradesh, and it is presently receiving and hearing appeals under section 112 of the CGST Act, 2017 and other relevant provisions of the CGST and Uttar Pradesh GST Acts. All filings must comply with the GSTAT (Procedure) Rules, 2025, and e-filing guidance, notices and support are available on the GSTAT portal.
The GST Appellate Tribunal's Agra Bench is operating from its temporary address in Sikandara, Agra, and will shortly shift to its permanent premises at Cross Road Mall, Agra. Its notified jurisdiction covers 15 districts of Uttar Pradesh, and it is presently receiving and hearing appeals under section 112 of the CGST Act, 2017 and other relevant provisions of the CGST and Uttar Pradesh GST Acts. All filings must comply with the GSTAT (Procedure) Rules, 2025, and e-filing guidance, notices and support are available on the GSTAT portal.
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