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
155 articles
The Tribunal held that the statute employs 'inputs' in plural with no distinction between principal and ancillary inputs; the Circular applies only where ITC ac…
The Tribunal held that the show cause notice was for non-existence of the firm, not for wrong availment of ITC, and imposing a cash deposit condition beyond the…
The President of the GSTAT, exercising powers under Section 109(5) of the CGST Act for the first time, held that where multiple appeals pending before different…
The Principal Bench held that a buyer who has done everything the law requires on the date of purchase holds his credit regardless of what the Department may la…
The Tribunal held that a penalty under Section 73(9) can follow only a determination under Section 73(1), and that a Section 73 penalty riding on a subsisting S…
The Tribunal held that when a government department executes targeted physical repair tasks for a commercial entity to facilitate its business layout, it steps…
Showing 91–100 of 155 articles
