Pre-Deposit Refund Is a Statutory Right on the Dropped Portion — Finality Is Assessed Segment-Wise, Not for the Entire Appeal: Bombay HC in IBM India • Composite Multi-Year SCN Under Section 73 Is Not Permissible: Bombay HC Follows Its Own Milroc and Rite Water Rulings, Distinguishes Delhi HC's Contrary View • Show Cause Notice in Name of Dead Proprietor Is a Nullity: Calcutta HC Sets Aside OIO, Directs Fresh SCN to Legal Heirs Under Section 93(1)(b) • ITC Cannot Be Denied to Bona Fide Buyer for Supplier's GSTR-3B Default; Section 74 Cannot Be Colourably Invoked to Overcome Limitation: Calcutta HC in Cart Infralog • West Bengal AAR Rules on GST for International Airlines: Five Scenarios Settled, Transportation of Human Remains Held Outside Supply • Isabgol Divergence Continues: Three More Rajasthan AARs Hold 5% GST, Maintaining Clear Break From Gujarat AAR's NIL Position • Composite Assessment Order for Multiple Tax Periods — Unsigned — Quashed: Andhra Pradesh HC in VNR Traders • Rule 96(10) SC Ruling Applied in Madras HC: Four Pending Refund Denial Orders Remanded for Reconsideration
10 articles in this category
The GST Appellate Tribunal's Chennai Bench has dismissed an appeal as not maintainable in a case where the appellant had filed the GSTAT appeal before the first…
The Thiruvananthapuram Bench of the GST Appellate Tribunal has set aside a first appellate order and the entire proceedings chain that led to it, in a case wher…
The GSTAT Kolkata Bench has dismissed Revenue appeals against ITC refund orders in favour of Agarwala's Bitumex Private Limited on three distinct grounds — each…
The GST Appellate Tribunal (Principal Bench) has accepted the DGAP's supplementary investigation report — submitted following remand — and confirmed anti-profit…
The GSTAT Kolkata Bench has delivered a nuanced ruling on one of the more contested questions arising from the 2022 amendment to Rule 43 of the CGST Rules — the…
In its companion ruling pronounced on the same day, the Thiruvananthapuram Bench of the GSTAT has settled an important question on the intersection of Section 1…
The first bench of the GST Appellate Tribunal constituted at Thiruvananthapuram has delivered an important ruling on the mandatory character of the seven-day de…
The GST Appellate Tribunal (Principal Bench) has confirmed anti-profiteering findings against two Hyderabad cinema theatres — Vimal 70MM and Arjun Theatre 70MM…
The GST Appellate Tribunal's Thane Bench has dismissed as not maintainable a Revenue appeal challenging a refund claim for unutilised CENVAT credit, holding tha…
Showing 1–9 of 10 articles