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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

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272 articles

High Court · Delhi

Cross-Examination in GST Appeals

A common concern in GST adjudication is that the Appellate Authority under Section 107 of the CGST Act cannot remand a matter back to the adjudicating officer,…

Aug 12, 20262 min read

Paper Bags Get a Tax Break

In a ruling that carries significant implications for the packaging industry, the Gujarat Authority for Advance Ruling has held that paper bags made from paper…

Aug 12, 20262 min read

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