Alleged Reuse of E-Way Bill for Pan Masala Consignment: Penalty Set Aside Where Revenue Failed to Establish Prior Delivery by Cogent Evidence — GSTAT Lucknow Bench Holds Presumption Cannot Replace Proof • Amended Rule 89(5) Formula Including Input Services Is Curative and Retrospective — Supplementary Refund Claims for Earlier Periods Are Admissible: GSTAT Lucknow Bench Dismisses Revenue’s Appeal • Excess Stock Found During Survey: Proceedings Under Section 130 Unsustainable, Section 73/74 Is the Only Permissible Route — GSTAT Agra Bench Dismisses Revenue’s Appeals Against Brick Field Operators • SC Permits Filing of GSTAT Appeal Without Pre-Deposit Where SCN Was Issued Before Pre-Deposit Amendment Came Into Effect — Question of Retrospective Applicability Left Open • Supreme Court Issues Notice on Portal Tab Service Issue — Whether Uploading Notice Under ‘Additional Notices/Orders’ Instead of ‘Notices and Orders’ Constitutes Valid Service • GSTAT Ghaziabad Bench Dismisses Three Departmental Appeals at Threshold for Falling Below Rs. 20 Lakh Monetary Limit — Lays Down Comprehensive Jurisprudence on Section 120 and Departmental Litigation Discipline • Licensing Copyright in Cinematographic Films Is Classifiable Under SAC 997332 at 12% GST, Not as Information Technology Software at 18% — Bombay HC Quashes Rs. 80 Crore Demand Against Dharma Productions, Holds Orders Suffered From Jurisdictional Error • Double Payment of IGST Due to GSTR-3B Column Error: Excess Amount Refundable, Cannot Be Retained by Revenue — GSTAT Thiruvananthapuram Bench Applies Article 265
123 articles in this category
The Allahabad High Court has held that while Section 5 of the Limitation Act (condonation of delay) is impliedly excluded from GST proceedings by the self-conta…
The Karnataka High Court has quashed both a show cause notice and an order cancelling GST registration under Section 29(2)(e) of the CGST Act where the sole bas…
The Gujarat High Court has quashed a show cause notice and the consequent adjudication order demanding recovery under the now-omitted Rule 96(10) of the CGST Ru…
The Himachal Pradesh High Court has refused to quash an FIR registered against a scrap-supply agent accused of facilitating bogus Input Tax Credit of over Rs. 2…
The Bombay High Court has quashed a GST demand order and taken the unusual step of imposing costs of Rs. 50,000 on the respondent-authority — to be recovered fr…
The Allahabad High Court has delivered a significant ruling settling — at least for the Allahabad jurisdiction — the contentious question of whether scrutiny un…
The Kerala Authority for Advance Ruling has ruled that medicines, consumables, dietary food, room rent up to Rs. 5,000 per day per patient, nursing care and oth…
The Allahabad High Court has quashed orders cancelling a GST registration under Rule 21(d) of the CGST Rules for violation of Rule 10A (non-furnishing of bank d…
The Allahabad High Court has categorically held that Section 5 of the Limitation Act, 1963 has no application to appeals filed under Section 107 of the GST Act,…
Showing 46–54 of 123 articles