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
Section 122(1) Penalty on Non-Taxable Persons: Delhi HC Relegates 12 Writ Petitions to Section 107 While SC Question Remains Open
The Delhi High Court has disposed of twelve writ petitions filed by directors, managing directors and key personnel of companies alleged to have fraudulently av…
Showing 231–240 of 253 articles