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
Rule 86A Blocking Requires Post-Decisional Hearing Per Supreme Court-Affirmed K-9 Enterprises, Rs. 4.43 Crore…
The Calcutta High Court has directed a post-decisional hearing on the blocking of Rs. 4,43,53,116 in the petitioner's Electronic Credit Ledger under Rule 86A, f…
Post-Cancellation Portal-Only Service Of Section 74 SCN Set Aside, Commissioner’s Circular Mandates Physical Notice
The Allahabad High Court has set aside a Section 74 ex parte order where the SCN was issued only through the Common Portal more than three years after the petit…
GST Act Is A Self-Contained Code, Authorities Cannot Bypass Section 132 By Invoking IPC Without Commissioner’s Sanction
The Madhya Pradesh High Court has granted regular bail to the applicant in custody since 01.07.2025 in connection with a bogus firm and fake ITC racket causing…
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