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
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476 articles
Department Cannot Revive Settled Classification Issue by Fresh SCN After HC Sets Aside Earlier One
The Rajasthan High Court has applied the principles of judicial discipline and res integra to quash a fresh show cause notice issued by a GST authority merely w…
Notification 53/2023 Covers All Appeals Filed Before 31 January 2024 Deadline, Not Just Previously Rejected Ones
The Gujarat High Court has resolved an important interpretive dispute over the scope of Notification No. 53/2023-Central Tax dated 02.11.2023, holding that the…
Showing 461–470 of 476 articles