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
High Court
253 articles
Registration Cancellation Based on 'Fake Enterprise List' Without Physical Verification Is Without Jurisdiction
The Karnataka High Court has quashed both a show cause notice and an order cancelling GST registration under Section 29(2)(e) of the CGST Act where the sole bas…
Indemnity Clauses Cannot Shield Criminal Prosecution for Bogus ITC Through Fictitious Firms
The Himachal Pradesh High Court has refused to quash an FIR registered against a scrap-supply agent accused of facilitating bogus Input Tax Credit of over Rs. 2…
Bombay HC Imposes ₹50,000 Costs on Officer for Passing Section 74A Order Without Hearing and Within the 60-Day…
The Bombay High Court has quashed a GST demand order and taken the unusual step of imposing costs of Rs. 50,000 on the respondent-authority — to be recovered fr…
Showing 171–180 of 253 articles