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.Â
‘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 >>
- ITAT allows exemption of Rs. 25 lakhs u/s 10(10A) to non-government employees
- PCIT has revisionary jurisdiction u/s 263 over the cases passed by the NFAC or the JAO
- Appellate court interfering with MACT finding must undertake reappreciation of evidence
- When delay is not huge & involves huge monetary liability, lenient approach to be taken
- EoGM of company can not ratify diversion of fund raised by preferential issue – SC


