Cancelled Registration Restored Though Portal Barred Returns Over Three Years Old • Transit State Cannot Levy Section 129 Penalty on Inter-State Consignment: GSTAT Agra • Driver’s Uncorroborated Statement on Loading Point Cannot Sustain Section 129 Penalty • Deemed-Export Refund Limitation Runs Supply-Wise, Not From Period Entered in Form • Section 128A Waiver Cannot Be Denied Ignoring DRC‑03A Adjustment Accepted on Portal • Arrest Illegal as Inspector, Not Commissioner, Recorded Reasons to Believe • 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
#GST
476 articles
Dismissal of Appeal Solely on Limitation Without Considering Sufficient Cause and Substantial Compliance With Pre-Deposit Is Hyper-Technical
The Calcutta High Court has set aside an appellate order dismissing an appeal on the ground of limitation, holding that where the mandatory pre-deposit under Se…
Cancellation of GST Registration Without Dealing With Reply to SCN Renders Order Unreasoned and Unsustainable
The Bombay High Court has set aside an order cancelling a taxpayer's GST registration under Rule 21(b) of the CGST Rules, holding that the impugned order was no…
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…
Writ Petition Dismissed as Misconceived Where Petitioner Has Not Exhausted Statutory Appeal Under Section 107
The Madhya Pradesh High Court has dismissed a writ petition challenging a demand order as misconceived, holding that where the petitioner has not availed the st…
Writ Petition Not Maintainable Where Allegations of Fake Firm and Bogus ITC Require Factual Examination
The Delhi High Court has declined to entertain a writ petition challenging the rejection of an application for cancellation of GST registration, holding that th…
Showing 341–350 of 476 articles