Alleged Reuse of E-Way Bill for Pan Masala Consignment: Penalty Set Aside Where Revenue Failed to Establish Prior Delivery by Cogent Evidence — GSTAT Lucknow Bench Holds Presumption Cannot Replace Proof • Amended Rule 89(5) Formula Including Input Services Is Curative and Retrospective — Supplementary Refund Claims for Earlier Periods Are Admissible: GSTAT Lucknow Bench Dismisses Revenue’s Appeal • Excess Stock Found During Survey: Proceedings Under Section 130 Unsustainable, Section 73/74 Is the Only Permissible Route — GSTAT Agra Bench Dismisses Revenue’s Appeals Against Brick Field Operators • SC Permits Filing of GSTAT Appeal Without Pre-Deposit Where SCN Was Issued Before Pre-Deposit Amendment Came Into Effect — Question of Retrospective Applicability Left Open • Supreme Court Issues Notice on Portal Tab Service Issue — Whether Uploading Notice Under ‘Additional Notices/Orders’ Instead of ‘Notices and Orders’ Constitutes Valid Service • GSTAT Ghaziabad Bench Dismisses Three Departmental Appeals at Threshold for Falling Below Rs. 20 Lakh Monetary Limit — Lays Down Comprehensive Jurisprudence on Section 120 and Departmental Litigation Discipline • Licensing Copyright in Cinematographic Films Is Classifiable Under SAC 997332 at 12% GST, Not as Information Technology Software at 18% — Bombay HC Quashes Rs. 80 Crore Demand Against Dharma Productions, Holds Orders Suffered From Jurisdictional Error • Double Payment of IGST Due to GSTR-3B Column Error: Excess Amount Refundable, Cannot Be Retained by Revenue — GSTAT Thiruvananthapuram Bench Applies Article 265
30 articles in this category
The GSTAT Kolkata Bench has dismissed Revenue's appeals in three identical cases, holding that refund under Section 54(3)(ii) of the CGST Act for inverted duty…
The GST Appellate Tribunal, Kolkata Bench, has partly allowed Revenue's appeal and restored Section 74 proceedings for ITC of Rs. 43,44,046 availed on invoices…
The GST Appellate Tribunal's Chennai Bench has dismissed an appeal as not maintainable in a case where the appellant had filed the GSTAT appeal before the first…
The Thiruvananthapuram Bench of the GST Appellate Tribunal has set aside a first appellate order and the entire proceedings chain that led to it, in a case wher…
The GSTAT Kolkata Bench has dismissed Revenue appeals against ITC refund orders in favour of Agarwala's Bitumex Private Limited on three distinct grounds — each…
The GST Appellate Tribunal (Principal Bench) has accepted the DGAP's supplementary investigation report — submitted following remand — and confirmed anti-profit…
The GSTAT Kolkata Bench has delivered a nuanced ruling on one of the more contested questions arising from the 2022 amendment to Rule 43 of the CGST Rules — the…
In its companion ruling pronounced on the same day, the Thiruvananthapuram Bench of the GSTAT has settled an important question on the intersection of Section 1…
The first bench of the GST Appellate Tribunal constituted at Thiruvananthapuram has delivered an important ruling on the mandatory character of the seven-day de…
Showing 19–27 of 30 articles