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
#J&K and Ladakh
4 articles
Seven-Day Timeline Under Section 129(3) for Issuing Notice After Detention/Seizure Is Mandatory
The High Court of J&K and Ladakh has set aside an order imposing penalty under Section 129(3) of the CGST Act along with the appellate order confirming it, hold…
Showing 1–4 of 4 articles