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
Dismissal of Appeal Solely on Limitation Without Considering Sufficient Cause and Substantial Compliance With Pre-Deposit Is Hyper-Technical
The Calcutta High Court has set aside an appellate order dismissing an appeal on the ground of limitation, holding that where the mandatory pre-deposit under Se…
Cancellation of GST Registration Without Dealing With Reply to SCN Renders Order Unreasoned and Unsustainable
The Bombay High Court has set aside an order cancelling a taxpayer's GST registration under Rule 21(b) of the CGST Rules, holding that the impugned order was no…
GSTAT Exercises Inherent Power Under Rule 10 Read With Rules 12 and 13 to Allow Urgent Hearing and Exempt…
The Goods and Services Tax Appellate Tribunal, Ghaziabad Bench, has delivered what appears to be among the first detailed procedural orders of the newly constit…
Writ Petition Dismissed as Misconceived Where Petitioner Has Not Exhausted Statutory Appeal Under Section 107
The Madhya Pradesh High Court has dismissed a writ petition challenging a demand order as misconceived, holding that where the petitioner has not availed the st…
Writ Petition Not Maintainable Where Allegations of Fake Firm and Bogus ITC Require Factual Examination
The Delhi High Court has declined to entertain a writ petition challenging the rejection of an application for cancellation of GST registration, holding that th…
Showing 321–330 of 458 articles