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
Bombay High Court Quashes Retrospective Cancellation of GST Registration Not Proposed in Show Cause Notice
The Court held that an order cancelling registration from 2017 travelled beyond a notice that never proposed retrospective effect, especially where the same per…
Tripura High Court Quashes Section 74 Proceedings Where Notice Did Not Even Use the Words ‘Fraud’ or ‘Suppression’
Applying the Supreme Court's ruling in Tata Steel, the Court held that a notice lacking any foundational facts of fraud, wilful misstatement or suppression is i…
Showing 41–50 of 253 articles