Retrospective Cancellation of Registration Does Not Bar Section 65 Audit: Delhi High Court • Appellate Authority Must Decide Each Appeal Under Section 107(11), Not Dismiss for Multiplicity • ITC Reversal Under Section 17(2) Limited to Common Credit • No GST Demand Merely on E‑Way Bill Values Without Evidence of Supply: GSTAT Chandigarh • GSTR‑1 Errors Can Be Rectified in a Later Month of the Same Year: GSTAT Prayagraj • Section 70 Admissions Need No Corroboration • Section 76 Covers Registered Persons Who Collect Tax but Don’t Deposit It: GSTAT Bengaluru • Rule 86A Credit Ledger Block Lapses After One Year: Uttarakhand High Court
#Himachal Pradesh
4 articles
Mechanical rejection of time-barred GST appeal through APL-02 acknowledgment without a speaking order is not…
The Court held that a time-barred appeal — whether accompanied by a condonation application or otherwise — must be placed before the appellate authority for a r…
Section 74 SCN Quashed for Bland Assertion of ‘Fraud, Wilful Misstatement or Suppression’ Without Correlation to Factual Allegations
The Himachal Pradesh High Court has quashed a show cause notice issued under Section 74 of the HP GST Act proposing denial of ITC on purchases from suppliers wh…
Indemnity Clauses Cannot Shield Criminal Prosecution for Bogus ITC Through Fictitious Firms
The Himachal Pradesh High Court has refused to quash an FIR registered against a scrap-supply agent accused of facilitating bogus Input Tax Credit of over Rs. 2…
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