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
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10 articles
Revenue's Appeal Dismissed — Bona Fide Buyer Cannot Be Penalised for Post-Transaction Disappearance of Supplier
The Tribunal upheld the First Appellate Authority's order allowing ITC, holding that the purchasing dealer had discharged its burden under Section 155 by produc…
Section 129 penalties upheld for movement under expired e-way bills, unexplained diversion and undeclared goods
In four appeals, the Tribunals held that an expired or inconsistent e-way bill is a substantive contravention rather than a minor discrepancy, and that explanat…
E-Way Bill With Entirely Different Vehicle Number: GSTAT Agra Bench Records Split Decision Between Judicial and Technical Members
The GSTAT Agra Bench has recorded a split decision in a Revenue appeal where goods were being transported with an e-way bill mentioning an entirely different ve…
Excess Stock Found During Survey: Proceedings Under Section 130 Unsustainable, Section 73/74 Is the Only Permissible Route
The GSTAT Agra Bench has dismissed four Revenue appeals and upheld the First Appellate Authority's quashing of Section 130 proceedings initiated against brick f…
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