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
Food Supplied by Outsourced Caterer to Hospital for In-Patients Is NOT Composite Supply of Healthcare in the Caterer’s Hands
The Goods and Services Tax Appellate Tribunal, Hyderabad Bench (Court II), has allowed Revenue's appeal and held that food supplied by an outsourced caterer to…
Section 74 Penalty Cannot Be Imposed Where Tax and Interest Were Voluntarily Paid Before SCN and No Fraud or Suppression Is Established
The Goods and Services Tax Appellate Tribunal, Bengaluru Bench, has delivered two significant decisions on the same day setting aside Section 74 penalties, appl…
GSTAT Exercises Inherent Power Under Rule 10 Read With Rules 12 and 13 to Allow Urgent Hearing and Exempt…
The Goods and Services Tax Appellate Tribunal, Ghaziabad Bench, has delivered what appears to be among the first detailed procedural orders of the newly constit…
CBIC Circular 135/2020 Applies Only to Rate-Reduction Scenarios, Not to Genuine Inverted Duty Structures
The Goods and Services Tax Appellate Tribunal, Kolkata Bench — in what is among the earliest substantive orders passed by the newly constituted Tribunal — has d…
Showing 131–140 of 155 articles