Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
GSTAT has classified GST appeals into three categories and mapped them to Single, Division and designated benches. Matters below the specified threshold and not involving a question of law are to be placed before a Single Bench, while pending and future matters before the Principal and State Benches are to be listed first before a Division Bench, which may remit cases lacking a question of law for further directions. Category I covers core classification, valuation, input tax credit, registration and tax-liability disputes; Category II covers registration, composition, recovery, refund, assessment and related matters; Category III covers seizure, confiscation, rectification, penalty, compounding and residual matters. The order also assigns member combinations, hearing days and travel/daily expense entitlements for members posted away from their normal station.
GSTAT has classified GST appeals into three categories and mapped them to Single, Division and designated benches. Matters below the specified threshold and not involving a question of law are to be placed before a Single Bench, while pending and future matters before the Principal and State Benches are to be listed first before a Division Bench, which may remit cases lacking a question of law for further directions. Category I covers core classification, valuation, input tax credit, registration and tax-liability disputes; Category II covers registration, composition, recovery, refund, assessment and related matters; Category III covers seizure, confiscation, rectification, penalty, compounding and residual matters. The order also assigns member combinations, hearing days and travel/daily expense entitlements for members posted away from their normal station.
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