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
In two appeals, the Tribunal set aside unreasoned MOV-09 orders and remanded the matters to the original authority, confining the fresh adjudication to the alle…
Allowing the Revenue's appeal, the Tribunal held that the express bar on remand in Section 107(11) obliges the appellate authority to examine the taxpayer's wor…
In two appeals, the Tribunal held that Section 160(1) cannot save proceedings that travel beyond the notice, and that credit and debit notes of 2017-18 cannot b…
The Tribunal held that a flat buyer who bore the incidence of tax is the ultimate consumer, so unjust enrichment does not arise, and directed refund of Rs. 4.32…
The Tribunal held that Section 73(5) and 73(6) apply where tax is voluntarily discharged on self-ascertainment before notice, and that interest must be computed…
The Tribunal held that Section 140(2) does not limit transition to 50% of credit or to goods received before the appointed day, but that Section 140 cannot be u…
The Tribunal held that availment, utilisation and refund of ITC are separate statutory concepts, and that the clarifications permitting cess refund apply to zer…
The Tribunal held that unabsorbed credit notes which could not be adjusted after the Section 37(3) cut-off are refundable, and that the post-October 2025 ITC-re…
Showing 71–80 of 155 articles
