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
Part B of E-Way Bill Not Required When Goods Travel Less Than 50 km From Consignor to Transporter for Consolidation
The GSTAT Ghaziabad Bench has delivered a comprehensive 45-paragraph ruling allowing an appeal and setting aside a Section 129 penalty of Rs. 32,380, holding th…
GSTR-1/3B Mismatch Cannot Automatically Be Converted Into Tax Demand Without Verifying Actual Short-Payment
The GSTAT Lucknow Bench has allowed an appeal and remanded the matter for fresh consideration, holding that a numerical difference between GSTR-1 and GSTR-3B ca…
Section 129 Penalty Set Aside for Non-Generation of E-Invoice Before Transport Where Tax Invoice, E-Way Bill…
The GSTAT Lucknow Bench has set aside a Section 129 penalty of Rs. 63,72,000 (200% of IGST) imposed on a machinery manufacturer for transporting goods (4 FFS Ma…
E-Way Bill With Entirely Different Vehicle Number: GSTAT Agra Bench Records Split Decision Between Judicial and Technical Members
The GSTAT Agra Bench has recorded a split decision in a Revenue appeal where goods were being transported with an e-way bill mentioning an entirely different ve…
Three-Paragraph Appellate Order Dismissing Seven Grounds of Appeal and 70 Citations Is Not a Reasoned Order
The GSTAT Raipur Bench has allowed three connected appeals by way of remand, setting aside both the Orders-in-Appeal and the Orders-in-Original, holding that th…
Export Refund: Invoices Issued During Relevant Period Sufficient Even If Goods Actually Exported Subsequently
The GSTAT Chandigarh Bench has dismissed Revenue's appeal and upheld the refund of Rs. 18,28,146 sanctioned to an exporter under Rule 89(4), holding that the 'T…
Showing 111–120 of 155 articles