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
#Bombay
19 articles
Bombay High Court Remands State GST Order That Ignored Plea of Overlap With Central Proceedings Under Section 6(2)(b)
The Court held that the State officer must examine whether its Rs. 2.31 crore ITC demand overlaps with earlier notices issued by DGGI and the CGST authorities f…
Bombay High Court Quashes Retrospective Cancellation of GST Registration Not Proposed in Show Cause Notice
The Court held that an order cancelling registration from 2017 travelled beyond a notice that never proposed retrospective effect, especially where the same per…
Provisional Attachment of Bank Accounts Under Section 83 Quashed for Complete Non-Application of Mind
The Court held that the power of provisional attachment is draconian in nature and the conditions prescribed by the statute must be strictly fulfilled, finding…
Tax consultant who misappropriated over Rs. 45 lakh of client's GST payments and produced forged GST-R forms…
The Court observed that the applicant was in a position of trust and had affirmatively fabricated GST documents to deceive his client — the offence was very ser…
Refund cannot be appropriated against a demand for which statutory pre-deposit has been made and appeal is pending
The Court held that once the prescribed pre-deposit of 20% of the disputed demand has been made and an appeal has been filed, recovery of the balance demand sta…
Licensing Copyright in Cinematographic Films Is Classifiable Under SAC 997332 at 12% GST, Not as Information Technology Software at 18%
The Bombay High Court has quashed demand orders aggregating approximately Rs. 80 crores raised against Dharma Productions Pvt. Ltd. and Dharmatic Entertainment…
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