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
Section 129 Penalty Upheld Where Supplier Generated E-Way Bill Showing Delivery Address That Was Not…
The Madras High Court has declined to interfere with a Section 129 penalty order where the e-way bill generated by the supplier mentioned a delivery address tha…
Election Commission Directed to Release GST Amount Deducted From Contractor’s Bill Contrary to Acceptance Letter Terms
The Madhya Pradesh High Court has directed the Election Commission authorities to release Rs. 5,18,462 along with interest at 6% per annum to a contractor from…
Limitation for Refund of Kerala Flood Cess Paid in Wrong Account Runs From Date of Correct Payment, Not From…
The Kerala High Court has quashed refund rejection orders and held that the two-year limitation period under Section 54 of the CGST Act for seeking refund of am…
Printing of Religious Books Where Paper Is Supplied by Printer and Content by Customer Is Composite Supply of…
The Kerala Authority for Advance Ruling has held that printing of religious books or extracts thereof (Bible, Quran, Bhagavad Gita and similar texts), where the…
Excess Stock Found During Survey: Proceedings Under Section 130 Unsustainable, Section 73/74 Is the Only Permissible Route
The GSTAT Agra Bench has dismissed four Revenue appeals and upheld the First Appellate Authority's quashing of Section 130 proceedings initiated against brick f…
SC Permits Filing of GSTAT Appeal Without Pre-Deposit Where SCN Was Issued Before Pre-Deposit Amendment Came Into Effect
The Supreme Court has permitted the petitioner to file an appeal before the GSTAT without the requirement of pre-deposit, pending the outcome of the present SLP…
Showing 291–300 of 471 articles