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 • Kraft, Greaseproof and Glassine Paper Bags Attract 5% GST Under Entry 319: AAR Tamil Nadu • Suppression and Fake-Invoice Findings Must Rest on Verified Records, Not Suspicion • Railway Construction Gets 12% Only if Proved a Composite Works Contract, Else 18% • Invoice-Numbering and Part-B Lapses in Genuine Transactions Do Not Attract Section 129 Penalty • Expired or Incomplete E-Way Bill Without Valid Reason Attracts Section 129 Penalty • Section 73 Cannot Be Used for FY 2024-25 Demands
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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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