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
GST Arrest Held Illegal — Allahabad HC Orders Immediate Release via Habeas Corpus After Finding Grounds of…
The Allahabad High Court has ordered the immediate release of a person arrested under Section 132(1)(b)(c) and (i) of the CGST Act, holding the arrest, detentio…
Showing 181–190 of 253 articles