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
30 articles in this category
The GSTAT Lucknow Bench has dismissed Revenue's appeals and upheld the First Appellate Authority's order directing sanction of supplementary ITC refund claims t…
The GSTAT Lucknow Bench has allowed an appeal and set aside a Section 129(3) penalty imposed on a pan masala trader on the allegation that the same e-way bill w…
The GSTAT Agra Bench has dismissed four Revenue appeals and upheld the First Appellate Authority's quashing of Section 130 proceedings initiated against brick f…
The GSTAT Ghaziabad Bench has dismissed three departmental appeals at the threshold stage itself, holding that the disputed amounts of Rs. 1,98,806, Rs. 88,074…
The GSTAT Thiruvananthapuram Bench has allowed three appeals by a cashew kernel exporter and directed refund of Rs. 18,27,272 being IGST paid twice on exports d…
The GSTAT Ernakulam Bench has set aside a penalty order under Section 129(3) and the appellate order upholding it, holding that the order for payment of penalty…
The GSTAT Thiruvananthapuram Bench has held that the Kerala Water Authority (KWA), though deemed a 'Local Authority' under the Kerala Water Supply and Sewerage…
The GSTAT Kolkata Bench has dismissed Revenue's appeal and upheld the concurrent findings of the Adjudicating Authority and the First Appellate Authority allowi…
The Goods and Services Tax Appellate Tribunal, Hyderabad Bench (Court II), has allowed Revenue's appeal and held that food supplied by an outsourced caterer to…
Showing 1–9 of 30 articles