IGST demand of ₹43.43 crore on Amul quashed • Eight appeals filed by MRF Limited before different State Benches of GSTAT transferred to the Principal Bench… • Confiscation order passed on the same day as the show cause notice • "Communication" under Section 107(1) means actual communication to the person aggrieved • Retrospective cancellation of a supplier's registration does not by itself render inadmissible the input tax… • Cash cannot be seized under Section 67(2) of the CGST Act • Section 147A of the Income Tax Act declared unconstitutional • Penalty confirmed in the adjudication order cannot exceed penalty proposed in the show cause notice
#GST
272 articles
Section 6(2)(b) Bar Requires Factual Enquiry Into Whether Proceedings Are on the Same Subject Matter
The Delhi High Court has declined to interfere with a Central GST demand order against Liberty General Insurance Limited in a writ petition that raised — for th…
MEIS Duty Credit Scrip ITC Reversal: GSTAT Kolkata Rules Notification 14/2022 Amendment to Rule 43 Is Not Retrospective
The GSTAT Kolkata Bench has delivered a nuanced ruling on one of the more contested questions arising from the 2022 amendment to Rule 43 of the CGST Rules — the…
Telangana Cinema Theatres Cannot Use HC "Proposed Fares" Permission to Escape Profiteering Obligation
The GST Appellate Tribunal (Principal Bench) has confirmed anti-profiteering findings against two Hyderabad cinema theatres — Vimal 70MM and Arjun Theatre 70MM…
Showing 231–240 of 272 articles