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
253 articles
Noting that many assessees who are not technically equipped suffer orders without remedy, the Court set aside the cancellation subject to the trader filing retu…
A small default in appropriating an amount already paid within the deadline should not defeat a scheme meant for genuine taxpayers, the Court said. The Kerala…
The Court held that the State officer must examine whether its Rs. 2.31 crore ITC demand overlaps with earlier notices issued by DGGI and the CGST authorities f…
Following its ruling in S J Constructions, the Court held that the original order was invalid as a composite order, and the appellate order upholding it could n…
Showing 31–40 of 253 articles
