Alleged Reuse of E-Way Bill for Pan Masala Consignment: Penalty Set Aside Where Revenue Failed to Establish Prior Delivery by Cogent Evidence — GSTAT Lucknow Bench Holds Presumption Cannot Replace Proof • Amended Rule 89(5) Formula Including Input Services Is Curative and Retrospective — Supplementary Refund Claims for Earlier Periods Are Admissible: GSTAT Lucknow Bench Dismisses Revenue’s Appeal • Excess Stock Found During Survey: Proceedings Under Section 130 Unsustainable, Section 73/74 Is the Only Permissible Route — GSTAT Agra Bench Dismisses Revenue’s Appeals Against Brick Field Operators • SC Permits Filing of GSTAT Appeal Without Pre-Deposit Where SCN Was Issued Before Pre-Deposit Amendment Came Into Effect — Question of Retrospective Applicability Left Open • Supreme Court Issues Notice on Portal Tab Service Issue — Whether Uploading Notice Under ‘Additional Notices/Orders’ Instead of ‘Notices and Orders’ Constitutes Valid Service • GSTAT Ghaziabad Bench Dismisses Three Departmental Appeals at Threshold for Falling Below Rs. 20 Lakh Monetary Limit — Lays Down Comprehensive Jurisprudence on Section 120 and Departmental Litigation Discipline • Licensing Copyright in Cinematographic Films Is Classifiable Under SAC 997332 at 12% GST, Not as Information Technology Software at 18% — Bombay HC Quashes Rs. 80 Crore Demand Against Dharma Productions, Holds Orders Suffered From Jurisdictional Error • Double Payment of IGST Due to GSTR-3B Column Error: Excess Amount Refundable, Cannot Be Retained by Revenue — GSTAT Thiruvananthapuram Bench Applies Article 265
176 articles in this category
The Kerala Authority for Advance Ruling has delivered a comprehensive 9-question ruling that will reverberate across every devaswom board, temple trust and reli…
The Karnataka High Court has quashed both a show cause notice and an order cancelling GST registration under Section 29(2)(e) of the CGST Act where the sole bas…
The GSTAT Ernakulam Bench has delivered its inaugural final orders — three in a single sitting on 08.09.2026 — and all three address the same recurring issue: w…
The Gujarat High Court has quashed a show cause notice and the consequent adjudication order demanding recovery under the now-omitted Rule 96(10) of the CGST Ru…
The Himachal Pradesh High Court has refused to quash an FIR registered against a scrap-supply agent accused of facilitating bogus Input Tax Credit of over Rs. 2…
The Bombay High Court has quashed a GST demand order and taken the unusual step of imposing costs of Rs. 50,000 on the respondent-authority — to be recovered fr…
The GST Appellate Tribunal (National Anti-Profiteering Bench, New Delhi) has delivered a landmark ruling in the real estate anti-profiteering space, holding tha…
In what is arguably the most significant substantive ruling from the newly constituted GSTAT Ernakulam Bench, the Tribunal has held that an application for refu…
The Allahabad High Court has delivered a significant ruling settling — at least for the Allahabad jurisdiction — the contentious question of whether scrutiny un…
Showing 73–81 of 176 articles