Excess IGST adjusted against CGST and SGST during first year of GST does not warrant demand where no revenue loss occurred and error was bona fide: GSTAT Bengaluru • Credit notes issued beyond the time limit under Section 34(2) cannot reduce adjusted total turnover for ITC refund calculation: GSTAT Kolkata • Order passed ignoring manually filed reply and before the date granted for document production is a patent violation of natural justice: Orissa High Court • GST not leviable on assignment of GIDC leasehold rights; Tribunal follows jurisdictional High Court after Supreme Court dismisses SLP: GSTAT Surat • Departmental appeal dismissed at threshold for failure to establish exception to ₹20 lakh monetary limit; bare Commissioner's authorisation held insufficient: GSTAT Ghaziabad • 57th GST Council Meeting — Key Outcomes (October 8, 2026) • Department cannot challenge appellate orders it has already implemented by restoring registrations; appeals dismissed as infructuous: GSTAT Hyderabad • Judicial declarations of unconstitutionality are retrospective by default; refund of IGST paid on ocean freight cannot be denied on ground that the taxpayer was not a party to the judgment: GSTAT Surat
4 articles tagged with this topic
The Tribunal held that permission to file an appeal and compliance with the monetary-limit policy are separate matters, and that the Revenue must specifically p…
The GSTAT Ghaziabad Bench has delivered a comprehensive 45-paragraph ruling allowing an appeal and setting aside a Section 129 penalty of Rs. 32,380, holding th…
The GSTAT Ghaziabad Bench has dismissed three departmental appeals at the threshold stage itself, holding that the disputed amounts of Rs. 1,98,806, Rs. 88,074…
The Goods and Services Tax Appellate Tribunal, Ghaziabad Bench, has delivered what appears to be among the first detailed procedural orders of the newly constit…
Showing 1–4 of 4 articles