Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
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.
Note: It is a system-generated summary and is for quick reference only.
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