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
#Juristway
474 articles
Centage Charges Paid to SPV for KIIFB-Funded Infrastructure Projects Taxable at 18% GST Under SAC 998339, Not Exempt Under Entry 3
The Kerala Authority for Advance Ruling has held that centage charges received by the Kerala Road Fund Board (KRFB), acting as a Special Purpose Vehicle for imp…
Rent Paid for Hired Godowns Used Exclusively for Exempt Agricultural Warehousing Is Still Taxable at 18% GST
The Gujarat Authority for Advance Ruling has held that GST at 18% is applicable on rent paid by a State warehousing corporation for godowns hired from registere…
Advance Ruling Application Rejected as Not Maintainable Where Same Question Already Pending and Decided in…
The Rajasthan Authority for Advance Ruling has rejected an application by a goods transport agency as not maintainable under the first proviso to Section 98(2)…
Second E-Way Bill Generated by Inserting ‘0’ Before Invoice Number After Expiry of Original Is Fraudulent
The GSTAT Varanasi Bench has dismissed an appeal and upheld a Section 129 penalty, holding that a second e-way bill generated three days after the expiry of the…
Cognizance Under Section 132 CGST Act Cannot Be Taken Without Giving Accused Opportunity of Being Heard as Mandated by Section 223 BNSS
The Allahabad High Court has set aside a cognizance order passed by the Special Chief Judicial Magistrate, Meerut in a complaint under Sections 132(1)(b), (c) a…
Route Deviation by Heavy Commercial Vehicle to Avoid Difficult Terrain Is Not Grounds for Section 129 Penalty When All Documents Are Valid
The GSTAT Varanasi Bench has allowed an appeal and quashed a Section 129 penalty of Rs. 6,48,366 imposed on a vehicle transporting bituminous products that took…
No Further Pre-Deposit Under Section 112(8)(b) Where Amount Already Paid at First Appellate Stage Exceeds Percentage of Reduced Demand
The GSTAT Cuttack Bench has rejected the Revenue's application seeking recall of its admission order, reaffirming that where the pre-deposit made under Section…
Showing 281–290 of 474 articles