Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
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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