Retrospective Cancellation of Registration Does Not Bar Section 65 Audit: Delhi High Court • Appellate Authority Must Decide Each Appeal Under Section 107(11), Not Dismiss for Multiplicity • ITC Reversal Under Section 17(2) Limited to Common Credit • No GST Demand Merely on E‑Way Bill Values Without Evidence of Supply: GSTAT Chandigarh • GSTR‑1 Errors Can Be Rectified in a Later Month of the Same Year: GSTAT Prayagraj • Section 70 Admissions Need No Corroboration • Section 76 Covers Registered Persons Who Collect Tax but Don’t Deposit It: GSTAT Bengaluru • Rule 86A Credit Ledger Block Lapses After One Year: Uttarakhand High Court
#Calcutta
18 articles
Adjudication Order Uploaded Under 'Additional Notice and Orders' Tab Without Separate Intimation Quashed
The Court quashed the order and directed the authority to revisit the issue on merits after affording proper hearing. The Calcutta High Court has quashed an ad…
Uploading SCN Under 'Additional Notice and Orders' Tab Without Separate Intimation Violates Natural Justice
The Court quashed the adjudication order after finding that the petitioner had no actual knowledge of the show cause notice placed under a non-standard portal t…
Demand order under Section 129(3) passed 175 days after statutory deadline is barred by limitation and without jurisdiction
The Court held that the seven-day time limit under Section 129(3) for passing the demand order after service of notice is clear and definite, and a pending proc…
Recovery From Electronic Cash Ledger Despite Pre-Deposit Under Section 107(6) and 112(8) Violates Section 112(9)
The Calcutta High Court has directed the GST authorities to decide a representation seeking refund/re-credit of Rs. 3,19,164 debited from the petitioner's Elect…
Service Rendered and Completed Before 01.07.2017 Not Taxable Under GST Even If Bill Raised Post-GST
The Calcutta High Court has held that a service which was rendered and completed in the year 2015 — well before the GST regime came into force on 01.07.2017 — c…
Showing 1–10 of 18 articles