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
Order Passed Under Section 74(9) Without Uploading Personal Hearing Notices on Common Portal Violates Section 75(4)
The Allahabad High Court has set aside orders passed under Section 74 of the CGST Act for three financial years (2019-20, 2020-21 and 2021-22), holding that the…
Retrospective Insertion of Section 16(5) Entitles Taxpayers to ITC Where Returns Were Filed Before 30.11.2021
The Madras High Court and the Calcutta High Court have, in separate proceedings, continued to extend the benefit of the retrospective insertion of Section 16(5)…
Uploading SCN Under ‘Additional Notices and Orders’ Tab Instead of ‘Notices and Orders’ Is Not Effective Service
The Rajasthan High Court has, in a series of writ petitions decided on the same day, condoned delays in filing appeals under Section 107 of the CGST Act and dir…
Supreme Court Upholds Constitutional Validity of Section 16(2)(c) of the CGST Act in Bhandari Scrap Traders
The Rajasthan High Court has dismissed a batch of writ petitions challenging the constitutional validity of Section 16(2)(c) of the CGST Act, 2017, on the groun…
Penalty Pre-Deposit Under Section 107(6) Proviso Not Required Where Original Order Involved Tax, Interest and…
The Madras High Court has set aside an appellate order that had rejected a taxpayer's appeal solely because 10% of the penalty was not pre-deposited — holding t…
Supreme Court Stays Tripura HC's Read-Down of Section 16(2)(c), Lists Sahil Enterprises for Final Disposal on…
The Supreme Court has stayed the Tripura High Court's landmark judgment in Sahil Enterprises which had read down Section 16(2)(c) of the CGST Act to protect bon…
Showing 331–340 of 458 articles