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
6 articles in this category
The Supreme Court has permitted the petitioner to file an appeal before the GSTAT without the requirement of pre-deposit, pending the outcome of the present SLP…
The Supreme Court has issued notice on a Special Leave Petition raising the question of whether service of a show cause notice or order by uploading on the GST…
The Supreme Court has stayed the Tripura High Court's landmark judgment in Sahil Enterprises which had read down Section 16(2)(c) of the CGST Act to protect bon…
The Supreme Court has used a GST investigation case to resolve two important questions of law concerning arrest powers under the CGST Act — and in doing so has…
I. The Core Question: Can an Omitted Restriction Still Block a Live Refund? GST law taxes domestic consumption, not exports. The zero-rating architecture of Se…
The Supreme Court has conclusively resolved the most contested procedural question to have emerged from the October 2024 omission of Rule 96(10) of the CGST Rul…
Showing 1–6 of 6 articles