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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2 articles
Homebuyer entitled to refund of GST paid on cancelled flat booking where builder could not issue credit note
The Tribunal held that a flat buyer who bore the incidence of tax is the ultimate consumer, so unjust enrichment does not arise, and directed refund of Rs. 4.32…
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