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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7 articles
Show Cause Notice Must Be Issued to Consignee, Not Only Transporter, Before Penalty Action on Detained Goods
The Court directed the State Tax authorities to issue a fresh notice to the consignee-petitioner and decide the matter afresh in accordance with law. The Gauha…
GST Registration Cannot Be Cancelled for Not Submitting Rent Agreement of Additional Place of Business
The Court noted that Form REG-01 requires proof of only the principal place of business, not the additional place, making the cancellation contrary to the statu…
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