Demand Ignoring GSTR‑1 Amendment Correcting RCM Error Set Aside: Madras High Court • Bail Conditions Eased for Accused in Alleged Shell-Company ITC Racket: Supreme Court • Kraft, Greaseproof and Glassine Paper Bags Attract 5% GST Under Entry 319: AAR Tamil Nadu • Suppression and Fake-Invoice Findings Must Rest on Verified Records, Not Suspicion • Railway Construction Gets 12% Only if Proved a Composite Works Contract, Else 18% • Invoice-Numbering and Part-B Lapses in Genuine Transactions Do Not Attract Section 129 Penalty • Expired or Incomplete E-Way Bill Without Valid Reason Attracts Section 129 Penalty • Section 73 Cannot Be Used for FY 2024-25 Demands
GST
471 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…
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 461–470 of 471 articles