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 GSTAT Bengaluru Bench has set aside a Section 129 penalty of Rs. 5,44,588 (tax Rs. 2,72,294 + penalty Rs. 2,72,294) imposed on JSW Steel Coated Products Ltd…
The GSTAT Raipur Bench has dismissed the appeal of Hindalco Industries Limited and sustained a demand of Rs. 44,51,491 as interest under Section 50 read with Se…
The GSTAT Varanasi Bench has dismissed an appeal and upheld a Section 129 penalty, holding that a second e-way bill generated three days after the expiry of the…
The GSTAT Varanasi Bench has allowed an appeal and quashed a Section 129 penalty of Rs. 6,48,366 imposed on a vehicle transporting bituminous products that took…
The GSTAT Cuttack Bench has rejected the Revenue's application seeking recall of its admission order, reaffirming that where the pre-deposit made under Section…
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…
Showing 121–130 of 155 articles
