Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
Misclassification between copra and dry coconut: customs recovery and re-valuation quashed for lack of prior licensing-authority invalidation, appeals...
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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