Excess IGST adjusted against CGST and SGST during first year of GST does not warrant demand where no revenue loss occurred and error was bona fide: GSTAT Bengaluru • Credit notes issued beyond the time limit under Section 34(2) cannot reduce adjusted total turnover for ITC refund calculation: GSTAT Kolkata • Order passed ignoring manually filed reply and before the date granted for document production is a patent violation of natural justice: Orissa High Court • GST not leviable on assignment of GIDC leasehold rights; Tribunal follows jurisdictional High Court after Supreme Court dismisses SLP: GSTAT Surat • Departmental appeal dismissed at threshold for failure to establish exception to ₹20 lakh monetary limit; bare Commissioner's authorisation held insufficient: GSTAT Ghaziabad • 57th GST Council Meeting — Key Outcomes (October 8, 2026) • Department cannot challenge appellate orders it has already implemented by restoring registrations; appeals dismissed as infructuous: GSTAT Hyderabad • Judicial declarations of unconstitutionality are retrospective by default; refund of IGST paid on ocean freight cannot be denied on ground that the taxpayer was not a party to the judgment: GSTAT Surat
4 articles tagged with this topic
The Tribunal held that while the cross-head adjustment was procedurally incorrect, the substantive outcome — had the taxpayer followed the refund and re-credit…
The Tribunal held that mens rea is a sine qua non for invoking confiscatory penalties under Section 129, and that procedural documentation failures during bona…
The GSTAT Bengaluru Bench has set aside a Section 129 penalty of Rs. 5,44,588 (tax Rs. 2,72,294 + penalty Rs. 2,72,294) imposed on JSW Steel Coated Products Ltd…
The Goods and Services Tax Appellate Tribunal, Bengaluru Bench, has delivered two significant decisions on the same day setting aside Section 74 penalties, appl…
Showing 1–4 of 4 articles