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
Section 122(1A) Penalty Is Prospective, Not Retrospective: Punjab and Haryana High Court
The Punjab and Haryana High Court quashed a show cause notice and order invoking Section 122(1A) of the CGST Act, agreeing with Delhi and Bombay High Court ruli…
Showing 41–50 of 476 articles