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
Department Cannot Revive Settled Classification Issue by Fresh SCN After HC Sets Aside Earlier One
The Rajasthan High Court has applied the principles of judicial discipline and res integra to quash a fresh show cause notice issued by a GST authority merely w…
Showing 441–450 of 458 articles