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
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36 articles
GSTAT Principal Bench Accepts DGAP Report Finding No Profiteering by Ahmedabad Builder as ITC Ratio Fell After GST
Where the ratio of input tax credit to purchase value declined post-GST, no additional benefit accrued and Section 171 was not contravened. The Principal Bench…
Cases Involving Identical Question of Law Across Multiple State Benches Transferred to Principal Bench
The Principal Bench directed transfer of Reliance Jio appeals pending before multiple State Benches, holding that only the Principal Bench has jurisdiction unde…
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