Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
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The GSTAT Principal Bench extended the earlier portal-filing guidelines and scrutiny instructions until 31 December 2026 to ease appeal filing during the initial implementation phase. Scrutiny officers are directed to verify that APL-05 includes soft copies of the SCN, OIO, OIA, statement of facts, grounds of appeal, and court fee or pre-deposit where required; no defect should be raised where higher-court orders exempt court fee or pre-deposit. For appeals under section 112(1), a scanned certified copy of the OIO or OIA is acceptable if the endorsement shows it is certified. Appellants must upload authorisation in favour of the tax professional or vakalatnama for an advocate. For Revenue applications under section 112(3), the listed documents are required, and no court fee or pre-deposit is payable.
The GSTAT Principal Bench extended the earlier portal-filing guidelines and scrutiny instructions until 31 December 2026 to ease appeal filing during the initial implementation phase. Scrutiny officers are directed to verify that APL-05 includes soft copies of the SCN, OIO, OIA, statement of facts, grounds of appeal, and court fee or pre-deposit where required; no defect should be raised where higher-court orders exempt court fee or pre-deposit. For appeals under section 112(1), a scanned certified copy of the OIO or OIA is acceptable if the endorsement shows it is certified. Appellants must upload authorisation in favour of the tax professional or vakalatnama for an advocate. For Revenue applications under section 112(3), the listed documents are required, and no court fee or pre-deposit is payable.
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