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
GST
458 articles
Section 122(1A) Penalty Is Prospective, Not Retrospective: Punjab and Haryana High Court
The Punjab and Haryana High Court quashed a show cause notice and order invoking Section 122(1A) of the CGST Act, agreeing with Delhi and Bombay High Court ruli…
Showing 21–30 of 458 articles