Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
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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