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
Notification 53/2023 Covers All Appeals Filed Before 31 January 2024 Deadline, Not Just Previously Rejected Ones
The Gujarat High Court has resolved an important interpretive dispute over the scope of Notification No. 53/2023-Central Tax dated 02.11.2023, holding that the…
CESTAT Cannot Constitute a Larger Bench to Question a Jurisdictional HC Ruling, Telangana HC Holds
The Telangana High Court has set aside a Customs, Excise and Service Tax Appellate Tribunal order that had directed the constitution of a Larger Bench to decide…
Showing 451–458 of 458 articles