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
#Allahabad
48 articles
GST Arrest Held Illegal — Allahabad HC Orders Immediate Release via Habeas Corpus After Finding Grounds of…
The Allahabad High Court has ordered the immediate release of a person arrested under Section 132(1)(b)(c) and (i) of the CGST Act, holding the arrest, detentio…
Post-Cancellation Portal-Only Service Of Section 74 SCN Set Aside, Commissioner’s Circular Mandates Physical Notice
The Allahabad High Court has set aside a Section 74 ex parte order where the SCN was issued only through the Common Portal more than three years after the petit…
Showing 31–40 of 48 articles