Fermented Grape Beverage Not Fruit-Juice Drink • Registration Cannot Be Cancelled to Recover ITC • Cancelled Registration Restored Despite Expiry of 270-Day Revocation Window • Appellate Authorities Must Consider Delay Pleas Before Rejecting GST Appeals • Circular 183 Applies to 2017-18 ITC Mismatch Appeals Pending Before Tribunal • Cess Demand Based on GSTR‑1 Typing Error Quashed Without Evidence of Short Payment • VAT Credit on Truck Put to Use After GST Rollout Allowed via TRAN‑1 • Proceedings Void Where Department Took No Section 93 Steps After Proprietor’s Death
#Hyderabad
7 articles
First Appellate Authority Cannot Condone Delay Beyond Section 107(4), But Revenue Appeal Infructuous
GSTAT Hyderabad found the appellate authority acted beyond its powers in admitting a time-barred registration appeal, yet rejected the Department's challenge be…
Food Supplied by Outsourced Caterer to Hospital for In-Patients Is NOT Composite Supply of Healthcare in the Caterer’s Hands
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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