Demand Ignoring GSTR‑1 Amendment Correcting RCM Error Set Aside: Madras High Court • Bail Conditions Eased for Accused in Alleged Shell-Company ITC Racket: Supreme Court • Kraft, Greaseproof and Glassine Paper Bags Attract 5% GST Under Entry 319: AAR Tamil Nadu • Suppression and Fake-Invoice Findings Must Rest on Verified Records, Not Suspicion • Railway Construction Gets 12% Only if Proved a Composite Works Contract, Else 18% • Invoice-Numbering and Part-B Lapses in Genuine Transactions Do Not Attract Section 129 Penalty • Expired or Incomplete E-Way Bill Without Valid Reason Attracts Section 129 Penalty • Section 73 Cannot Be Used for FY 2024-25 Demands
GST
471 articles
Pre-Deposit Under Substituted Section 107(6) Proviso Not Applicable to Penalty-Only Order Arising From SCN…
The Delhi High Court has held that where the show cause notice was issued prior to 01.10.2025 and the impugned order imposes penalty only without any demand of…
GSTAT Exercises Discretion Under Section 112(2) to Refuse Admission of Appeal Where Penalty Does Not Exceed Rs. 50,000
The GSTAT Chandigarh Bench has refused to admit an appeal filed by the Managing Director of M/s Weikfield Foods Pvt. Ltd. against a penalty of Rs. 50,000 (Rs. 2…
Centage Charges Paid to SPV for KIIFB-Funded Infrastructure Projects Taxable at 18% GST Under SAC 998339, Not Exempt Under Entry 3
The Kerala Authority for Advance Ruling has held that centage charges received by the Kerala Road Fund Board (KRFB), acting as a Special Purpose Vehicle for imp…
Rent Paid for Hired Godowns Used Exclusively for Exempt Agricultural Warehousing Is Still Taxable at 18% GST
The Gujarat Authority for Advance Ruling has held that GST at 18% is applicable on rent paid by a State warehousing corporation for godowns hired from registere…
Showing 271–280 of 471 articles