Retrospective Cancellation of Registration Does Not Bar Section 65 Audit: Delhi High Court • Appellate Authority Must Decide Each Appeal Under Section 107(11), Not Dismiss for Multiplicity • ITC Reversal Under Section 17(2) Limited to Common Credit • No GST Demand Merely on E‑Way Bill Values Without Evidence of Supply: GSTAT Chandigarh • GSTR‑1 Errors Can Be Rectified in a Later Month of the Same Year: GSTAT Prayagraj • Section 70 Admissions Need No Corroboration • Section 76 Covers Registered Persons Who Collect Tax but Don’t Deposit It: GSTAT Bengaluru • Rule 86A Credit Ledger Block Lapses After One Year: Uttarakhand High Court
#Ghaziabad
7 articles
Departmental appeal dismissed at threshold for failure to establish exception to ₹20 lakh monetary limit
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…
Part B of E-Way Bill Not Required When Goods Travel Less Than 50 km From Consignor to Transporter for Consolidation
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…
GSTAT Ghaziabad Bench Dismisses Three Departmental Appeals at Threshold for Falling Below Rs. 20 Lakh Monetary Limit
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…
GSTAT Exercises Inherent Power Under Rule 10 Read With Rules 12 and 13 to Allow Urgent Hearing and Exempt…
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…
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