Double Payment of IGST Due to GSTR-3B Column Error: Excess Amount Refundable, Cannot Be Retained by Revenue — GSTAT Thiruvananthapuram Bench Applies Article 265 • Section 129(3) Penalty Order Passed 28 Days After Notice Is Void Ab Initio — GSTAT Ernakulam Bench Follows Consistent Line of High Court Decisions Holding Timelines Mandatory • Kerala Water Authority Is Not a ‘Local Authority’ Under Section 2(69) — Works Contract Services at 18% Not 12%, But Interest Payable Only on Tax Paid Through Cash Ledger: GSTAT Thiruvananthapuram Bench • Agarbati Manufacturer Entitled to ITC Refund Under Inverted Duty Structure — CBIC Circular 135/2020 Not Applicable Where Inputs and Output Are Different Goods, Circular Not Binding on Tribunal: GSTAT Kolkata Bench • Food Supplied by Outsourced Caterer to Hospital for In-Patients Is NOT Composite Supply of Healthcare in the Caterer’s Hands — CBIC Circular 32/2018 Applies Only to Healthcare Service Provider: GSTAT Hyderabad Bench Reverses FAA, Converts to Section 73 • Value of Principal’s Goods Not Includable in E-Way Bill When Returned After Job Work — Consignment Value Is Transaction Value of Job Work Service Under Section 15 Read With Rule 138: GSTAT Thiruvananthapuram Bench • Delhi HC Directs Mandatory Biometric Aadhaar Authentication for All GST Registrations Across the Country — Nine Years of Rampant Fraudulent Registrations Using Stolen PAN and Aadhaar Compel Court to Issue Pan-India Direction • Division Bench Sets Aside Blanket Directions for Differential GST Reimbursement to Works Contractors — Karnataka HC Chief Justice Holds Directions Cannot Be Issued Without Reference to Specific Contract Terms or Contrary to Statute
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The Goods and Services Tax Appellate Tribunal, Hyderabad Bench (Court II), has allowed Revenue's appeal and held that food supplied by an outsourced caterer to…
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