Alleged Reuse of E-Way Bill for Pan Masala Consignment: Penalty Set Aside Where Revenue Failed to Establish Prior Delivery by Cogent Evidence — GSTAT Lucknow Bench Holds Presumption Cannot Replace Proof • Amended Rule 89(5) Formula Including Input Services Is Curative and Retrospective — Supplementary Refund Claims for Earlier Periods Are Admissible: GSTAT Lucknow Bench Dismisses Revenue’s Appeal • Excess Stock Found During Survey: Proceedings Under Section 130 Unsustainable, Section 73/74 Is the Only Permissible Route — GSTAT Agra Bench Dismisses Revenue’s Appeals Against Brick Field Operators • SC Permits Filing of GSTAT Appeal Without Pre-Deposit Where SCN Was Issued Before Pre-Deposit Amendment Came Into Effect — Question of Retrospective Applicability Left Open • Supreme Court Issues Notice on Portal Tab Service Issue — Whether Uploading Notice Under ‘Additional Notices/Orders’ Instead of ‘Notices and Orders’ Constitutes Valid Service • GSTAT Ghaziabad Bench Dismisses Three Departmental Appeals at Threshold for Falling Below Rs. 20 Lakh Monetary Limit — Lays Down Comprehensive Jurisprudence on Section 120 and Departmental Litigation Discipline • Licensing Copyright in Cinematographic Films Is Classifiable Under SAC 997332 at 12% GST, Not as Information Technology Software at 18% — Bombay HC Quashes Rs. 80 Crore Demand Against Dharma Productions, Holds Orders Suffered From Jurisdictional Error • Double Payment of IGST Due to GSTR-3B Column Error: Excess Amount Refundable, Cannot Be Retained by Revenue — GSTAT Thiruvananthapuram Bench Applies Article 265
176 articles in this category
The Allahabad High Court has quashed orders cancelling a GST registration under Rule 21(d) of the CGST Rules for violation of Rule 10A (non-furnishing of bank d…
The Allahabad High Court has categorically held that Section 5 of the Limitation Act, 1963 has no application to appeals filed under Section 107 of the GST Act,…
The Allahabad High Court has set aside orders imposing tax liability and penalty under Section 130 read with Section 122 of the GST Act on the footing of excess…
The Madras High Court has remanded a bill-trading penalty case back to the proper officer, holding that the demand cannot be confirmed based on assumptions, pre…
The Allahabad High Court has set aside a penalty order where Rs. 25,000/- was imposed under CGST and Rs. 25,000/- under SGST — totalling Rs. 50,000/- — under Se…
The Allahabad High Court has quashed an order blocking Input Tax Credit under Rule 86A(1) of the CGST Rules, holding that the authority had acted without record…
The Bombay High Court (Aurangabad Bench) has quashed both the show cause notice and the adjudication order in a case where the final demand of Rs. 2,06,46,142/-…
The Allahabad High Court has ordered the immediate release of a person arrested under Section 132(1)(b)(c) and (i) of the CGST Act, holding the arrest, detentio…
The Punjab and Haryana High Court has set aside orders recording pre-charge evidence in a criminal complaint under Section 132(1)(c) of the CGST Act, holding th…
Showing 82–90 of 176 articles