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The article explains when GSTAT appeals are maintainable and outlines key filing conditions. It highlights timelines, pre-deposit rules, and procedural requirements for valid appeals.
Explains mandatory pre-deposit requirements under GST law and how compliance ensures automatic stay on recovery. Key takeaway: correct payment secures appeal and protection.
The issue covers the special timeline for filing delayed GSTAT appeals due to earlier tribunal non-functionality. The key takeaway is that missing 30.06.2026 may risk loss of appellate remedy.
Clarifies that revision under sections 264 and 378 is a taxpayer-friendly remedy where authorities cannot pass orders prejudicial to the assessee. It ensures a safe correction mechanism for overassessment or missed claims without risk of enhancement.
Clarifies that revision under both old and new tax laws requires proof of error and revenue prejudice. Mere disagreement with the Assessing Officer’s view is insufficient.
The distinction between slump sale and itemised asset sale determines how capital gains are taxed. A true slump sale applies Section 50B, while asset-wise transfers follow normal tax provisions.
The new circular allows flexible DIN referencing instead of strict quoting. However, it does not validate cases with complete absence of DIN or jurisdictional defects.
The circular resolves confusion between CPC Bengaluru and jurisdictional authorities regarding condonation powers. It clearly assigns this power to the jurisdictional PCIT/CIT. This ensures that delayed Form 10A filings can be regularized upon showing reasonable cause.
Reimbursements are taxable if they form part of consideration under GST valuation rules, regardless of their label. Only limited cases meeting strict pure-agent conditions qualify for exclusion.
The law replaces Form 26QE with Form 141 for VDA transactions from April 2026. Taxpayers must follow the new challan-cum-statement system for TDS compliance.
