Fermented Grape Beverage Not Fruit-Juice Drink • Registration Cannot Be Cancelled to Recover ITC • Cancelled Registration Restored Despite Expiry of 270-Day Revocation Window • Appellate Authorities Must Consider Delay Pleas Before Rejecting GST Appeals • Circular 183 Applies to 2017-18 ITC Mismatch Appeals Pending Before Tribunal • Cess Demand Based on GSTR‑1 Typing Error Quashed Without Evidence of Short Payment • VAT Credit on Truck Put to Use After GST Rollout Allowed via TRAN‑1 • Proceedings Void Where Department Took No Section 93 Steps After Proprietor’s Death
3 articles
The AAAR declined to examine a re-packaged 'transparent soap' and a fresh lab report, holding that appellate jurisdiction is confined to the product and facts o…
The Authority held that the exemption is linked to the identity of the recipient of the supply, and a sub-contract to a private company does not satisfy the rec…
The AAAR Rajasthan has upheld the AAR's ruling that compostable plastic bags are classifiable under Chapter 39 heading 3923 29 90 irrespective of their biodegra…
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