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
ITC Blocked Under Rule 86A Cannot Be Treated As Payment Of Pre-Deposit Under Section 107(6), State Officer…
The Delhi High Court has held that ITC blocked under Rule 86A of the CGST Rules cannot be appropriated towards the mandatory pre-deposit under Section 107(6) of…
Amended Pre-Deposit Under Section 107(6) Does Not Apply To SCNs Issued Before 1 October 2025, Competence Of…
The Delhi High Court has disposed of a batch of 21 writ petitions arising from a single DGGI investigation involving 629 firms, with aggregate penalties running…
Detention By DGGI During Search Is “Arrest” For Article 22 Purposes, Transit Remand Mandatory For Inter-City Movement
The Allahabad High Court has declared the arrest of the petitioner illegal and quashed the remand order, holding that actual custody during search proceedings c…
Arrest Of Assessee Declared Illegal For Clubbing “Clandestine Removal” With “Undervaluation” Under Different…
The Allahabad High Court has quashed the remand order and declared the arrest of a television importer illegal on multiple grounds, including the clubbing of "c…
Showing 201–210 of 253 articles