Constitution of Principal and States benches of GSTAT – Amended Notification
Ministry of Finance has issued an amended notification for Constitution of Principal and States benches of GSTAT. The amended notification supersede the previous notifications in this regard and applies with effect from the 1st day of September, 2023 .
As per amended Notification Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) is constituted at New Delhi and thirty one number of State Benches of the Goods and Services Tax Appellate Tribunals (including Circuit/Sitting Bench.
‘Circuit’ shall be operational in such manner as the President may order, depending upon the number of appeals filed by suppliers in the respective States/jurisdiction.
Download Amended GSTAT Benches Notification Click here >>
- High Court grants bail to accused of alleged GST evasion of Rs. 120 crores
- TDS u/s 194IC is applicable for payment under JDA to transferor holding leasehold rights
- On invoking Section 69A burden of proof lies on AO to establish source of unexplained money
- When order u/s 263 is quashed, assessment order u/s 143(3) r.w.s. 263 has no legs to stand
- When interest income offered on accrual basis, TDS on maturity can not be disallowed
