Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for dir...
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...
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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