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
Co-Operative Society's Application for Ruling on Mutuality and Facilitator Transactions Rejected at Threshold
The Kerala Authority for Advance Ruling has rejected at threshold the application filed by M/s Indian Co-Operative Credit Society Limited, a multi-state co-oper…
State Lost Legislative Competence to Facilitate Entry Tax Collection After Deletion of Entry 52
The Punjab and Haryana High Court has granted interim stay against coercive recovery proceedings under the Haryana Tax on Entry of Goods into Local Areas Act, 2…
Retired Government Employee Constructing Commercial Building on Own Land for Rental Income Is Carrying on 'Business' Under GST
The Maharashtra Authority for Advance Ruling has held that a retired municipal engineer who constructs a commercial building on his own land using surplus savin…
Showing 341–350 of 458 articles