Pending civil dispute over title to premises cannot be ground for refusing to add godown as additional place of business • ITC of previous financial year properly claimed in April of next year under Section 16(4)/39(9) • Credit notes issued under Section 34 must be deducted from adjusted total turnover for refund calculation • Inverted duty refund cannot be denied merely because principal input and output fall under the same HSN code • Adjudication order confirming demand far in excess of SCN proposal is without jurisdiction • Tax consultant who misappropriated over Rs. 45 lakh of client's GST payments and produced forged GST-R forms… • Police investigation of FIR involving GST offences not barred where BNS offences are also alleged • First Appellate Authority cannot impose ITC reversal as condition for restoring registration in a cancellation appeal
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The GSTAT Chandigarh Bench has dismissed Revenue's appeal and upheld the refund of Rs. 18,28,146 sanctioned to an exporter under Rule 89(4), holding that the 'T…
The GSTAT Chandigarh Bench has refused to admit an appeal filed by the Managing Director of M/s Weikfield Foods Pvt. Ltd. against a penalty of Rs. 50,000 (Rs. 2…
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