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
Supreme Court
9 articles
SC Permits Filing of GSTAT Appeal Without Pre-Deposit Where SCN Was Issued Before Pre-Deposit Amendment Came Into Effect
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…
Supreme Court Stays Tripura HC's Read-Down of Section 16(2)(c), Lists Sahil Enterprises for Final Disposal on…
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…
Supreme Court Settles Two Critical Questions on GST Arrests: No Interim Protection After Anticipatory Bail Dismissed
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…
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