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
23 articles tagged with this topic
The Allahabad High Court has quashed a charge sheet, cognizance order and entire criminal proceedings under the Bharatiya Nyaya Sanhita arising from allegations…
The Allahabad High Court has quashed an order passed under Section 74 of the UPGST Act where the show cause notice was uploaded only on the GST portal after the…
The Allahabad High Court has set aside orders passed under Section 74 of the CGST Act for three financial years (2019-20, 2020-21 and 2021-22), holding that the…
The Allahabad High Court has quashed a penalty order imposed under Section 129(1) of the GST Act on goods that were merely in transit through Uttar Pradesh, hol…
The Allahabad High Court has disposed of a writ petition after the GSTN confirmed that the systemic portal issue — which prevented taxpayers who had deposited t…
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 Allahabad High Court has delivered a significant ruling settling — at least for the Allahabad jurisdiction — the contentious question of whether scrutiny un…
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 1–9 of 23 articles