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 >>
- Mere carry forward of loss can not be denied for belated return – ITAT
- Sales duly recorded in books & VAT returns, can’t be held bogus without cogent adverse material
- ITAT allows Diwali expenses incurred by assessee as business expenses
- Section 292BB does not bar assessee to raise objection for non issuance of notice u/s 143(2) – SC
- Supreme Court explains expression “reason to believe” & “change of opinion” in Income Tax Act 1961




