Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability ...
Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income tr...
The Goods and Services Tax Appellate Tribunal, Delhi State Bench has commenced operations at its temporary address in New Delhi and will exercise jurisdiction over all districts in the NCT of Delhi as notified. Appeals under the CGST Act, 2017 and the relevant State GST Act arising from that jurisdiction must now be instituted before this Bench and filed in accordance with the GSTAT Procedure Rules, 2025, especially Chapter III governing institution of appeals. The notice also directs stakeholders to the GSTAT portal for e-filing guidance, procedure rules and presidential orders, and provides support channels for filing difficulties.
The Goods and Services Tax Appellate Tribunal, Delhi State Bench has commenced operations at its temporary address in New Delhi and will exercise jurisdiction over all districts in the NCT of Delhi as notified. Appeals under the CGST Act, 2017 and the relevant State GST Act arising from that jurisdiction must now be instituted before this Bench and filed in accordance with the GSTAT Procedure Rules, 2025, especially Chapter III governing institution of appeals. The notice also directs stakeholders to the GSTAT portal for e-filing guidance, procedure rules and presidential orders, and provides support channels for filing difficulties.
Note: It is a system-generated summary and is for quick reference only.