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 Tribunal held that since the GST component on furnishing invoices was not added to the cost of fixed assets or capitalised, the restriction under Section 17…
The Tribunal distinguished the case from zero-rated export scenarios and held that mere accumulation of Compensation Cess ITC does not automatically confer a ri…
The Tribunal held that road restoration charges paid by a gas pipeline company to the PWD are consideration for a fee-for-service, not passive damages, and fall…
In four appeals, the Tribunals held that an expired or inconsistent e-way bill is a substantive contravention rather than a minor discrepancy, and that explanat…
Showing 61–70 of 155 articles
