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 • Kraft, Greaseproof and Glassine Paper Bags Attract 5% GST Under Entry 319: AAR Tamil Nadu • Suppression and Fake-Invoice Findings Must Rest on Verified Records, Not Suspicion • Railway Construction Gets 12% Only if Proved a Composite Works Contract, Else 18% • Invoice-Numbering and Part-B Lapses in Genuine Transactions Do Not Attract Section 129 Penalty • Expired or Incomplete E-Way Bill Without Valid Reason Attracts Section 129 Penalty • Section 73 Cannot Be Used for FY 2024-25 Demands
#Juristway
468 articles
Order Passed Under Section 74(9) Without Uploading Personal Hearing Notices on Common Portal Violates Section 75(4)
The Allahabad High Court has set aside orders passed under Section 74 of the CGST Act for three financial years (2019-20, 2020-21 and 2021-22), holding that the…
Retrospective Insertion of Section 16(5) Entitles Taxpayers to ITC Where Returns Were Filed Before 30.11.2021
The Madras High Court and the Calcutta High Court have, in separate proceedings, continued to extend the benefit of the retrospective insertion of Section 16(5)…
Uploading SCN Under ‘Additional Notices and Orders’ Tab Instead of ‘Notices and Orders’ Is Not Effective Service
The Rajasthan High Court has, in a series of writ petitions decided on the same day, condoned delays in filing appeals under Section 107 of the CGST Act and dir…
Supreme Court Upholds Constitutional Validity of Section 16(2)(c) of the CGST Act in Bhandari Scrap Traders
The Rajasthan High Court has dismissed a batch of writ petitions challenging the constitutional validity of Section 16(2)(c) of the CGST Act, 2017, on the groun…
Penalty Pre-Deposit Under Section 107(6) Proviso Not Required Where Original Order Involved Tax, Interest and…
The Madras High Court has set aside an appellate order that had rejected a taxpayer's appeal solely because 10% of the penalty was not pre-deposited — holding t…
Supreme Court Stays Tripura HC's Read-Down of Section 16(2)(c), Lists Sahil Enterprises for Final Disposal on…
The Supreme Court has stayed the Tripura High Court's landmark judgment in Sahil Enterprises which had read down Section 16(2)(c) of the CGST Act to protect bon…
Showing 341–350 of 468 articles