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
GSTAT
155 articles
Excess IGST adjusted against CGST and SGST during first year of GST does not warrant demand where no revenue…
The Tribunal held that while the cross-head adjustment was procedurally incorrect, the substantive outcome — had the taxpayer followed the refund and re-credit…
Credit notes issued beyond the time limit under Section 34(2) cannot reduce adjusted total turnover for ITC…
The Tribunal held that while credit notes issued within the statutory time limit must be excluded from adjusted total turnover for the purpose of refund under R…
Departmental appeal dismissed at threshold for failure to establish exception to ₹20 lakh monetary limit
The Tribunal held that permission to file an appeal and compliance with the monetary-limit policy are separate matters, and that the Revenue must specifically p…
Section 129 penalty of over ₹20 lakh quashed for missing e-way bill during return transit of duty-paid imports
The Tribunal held that mens rea is a sine qua non for invoking confiscatory penalties under Section 129, and that procedural documentation failures during bona…
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