Cancelled Registration Restored Though Portal Barred Returns Over Three Years Old • Transit State Cannot Levy Section 129 Penalty on Inter-State Consignment: GSTAT Agra • Driver’s Uncorroborated Statement on Loading Point Cannot Sustain Section 129 Penalty • Deemed-Export Refund Limitation Runs Supply-Wise, Not From Period Entered in Form • Section 128A Waiver Cannot Be Denied Ignoring DRC‑03A Adjustment Accepted on Portal • Arrest Illegal as Inspector, Not Commissioner, Recorded Reasons to Believe • Demand Ignoring GSTR‑1 Amendment Correcting RCM Error Set Aside: Madras High Court • Bail Conditions Eased for Accused in Alleged Shell-Company ITC Racket: Supreme Court
#Cuttack
3 articles
No Further Pre-Deposit Under Section 112(8)(b) Where Amount Already Paid at First Appellate Stage Exceeds Percentage of Reduced Demand
The GSTAT Cuttack Bench has rejected the Revenue's application seeking recall of its admission order, reaffirming that where the pre-deposit made under Section…
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