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FIR Invoking BNS Offences Not Quashed for Want of Section 132(6) Sanction • Department Ordered to Pay ₹25,000 Costs for Appeal Below ₹20 Lakh Limit: GSTAT Bhopal • Time-Barred GST Appeal Revived for Merits Hearing: Jammu & Kashmir and Ladakh High Court • Writ Not Maintainable After Taxpayer Lets Statutory Appeal Period Lapse • Admitted Transitional Credit Cannot Be Denied for Claim Under Wrong TRAN‑1 Provision • Demand Raised Under Section 16(2)(aa) Cannot Be Confirmed Under Section 16(2)(c) • Rule 96(10) Notices Issued After the Rule’s Omission Quashed: Himachal Pradesh High Court • Amnesty Appeal Pre-Deposit Defects Curable, Not Time Bar

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GSTAT · Bhopal

Department Ordered to Pay ₹25,000 Costs for Appeal Below ₹20 Lakh Limit: GSTAT Bhopal

The Bhopal Bench of the GST Appellate Tribunal allowed the Revenue to withdraw a ₹2,44,144 appeal filed in breach of the CBIC litigation limit, but made it comp…

Nov 6, 20262 min read

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