Limitation for final assessment under sections 144C and 153 treated jointly, resulting in quashing of timebarred assessment order and liberty to reviv...
Deductibility of settlement payments for securities law penalties and treatment of unexplained cash credits in share trading -- Tribunal upholds posit...
Threshold for allottee-initiated insolvency petitions in leasehold real estate upheld; petition admitted after possession letters deemed legally ineff...
Contravention of foreign exchange rules in crossborder diamond payments; appellate tribunal reduces one appellant's penalty for delay and proportional...
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.
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