#Juristway

468 articles

GSTAT · New Delhi

No Profiteering on Government-Price-Controlled Flats

The GST Appellate Tribunal (National Anti-Profiteering Bench, New Delhi) has delivered a landmark ruling in the real estate anti-profiteering space, holding tha…

Sep 12, 20262 min read

GSTAT · Ernakulam

ITC Eligibility Cannot Be Re-Adjudicated in Refund Proceedings Without Section 73/74 Order

In what is arguably the most significant substantive ruling from the newly constituted GSTAT Ernakulam Bench, the Tribunal has held that an application for refu…

Sep 12, 20262 min read

High Court · Allahabad

Section 61 Scrutiny Is Not a Mandatory Gateway to Section 74A Proceedings

The Allahabad High Court has delivered a significant ruling settling — at least for the Allahabad jurisdiction — the contentious question of whether scrutiny un…

Sep 12, 20262 min read

AAR · Kerala

Ayurvedic Hospital's Inpatient Services

The Kerala Authority for Advance Ruling has ruled that medicines, consumables, dietary food, room rent up to Rs. 5,000 per day per patient, nursing care and oth…

Sep 11, 20261 min read

High Court · Allahabad

Cancellation of GST Registration Under Rule 21(d) for Non-Furnishing of Bank Details

The Allahabad High Court has quashed orders cancelling a GST registration under Rule 21(d) of the CGST Rules for violation of Rule 10A (non-furnishing of bank d…

Sep 11, 20261 min read

High Court · Allahabad

Section 5 of Limitation Act Has No Application to GST Appeals Under Section 107

The Allahabad High Court has categorically held that Section 5 of the Limitation Act, 1963 has no application to appeals filed under Section 107 of the GST Act,…

Sep 11, 20262 min read

High Court · Allahabad

Section 130 Proceedings Cannot Be Invoked for Excess Stock Found During Survey

The Allahabad High Court has set aside orders imposing tax liability and penalty under Section 130 read with Section 122 of the GST Act on the footing of excess…

Sep 11, 20261 min read

High Court · Madras

Bill Trading Allegation Cannot Be Sustained on Presumption and Conjecture Alone

The Madras High Court has remanded a bill-trading penalty case back to the proper officer, holding that the demand cannot be confirmed based on assumptions, pre…

Sep 11, 20262 min read

High Court · Allahabad

Section 125 Penalty of Rs. 25,000 Each Under CGST and SGST Is Wholly Unjustified

The Allahabad High Court has set aside a penalty order where Rs. 25,000/- was imposed under CGST and Rs. 25,000/- under SGST — totalling Rs. 50,000/- — under Se…

Sep 11, 20261 min read

High Court · Allahabad

ITC Blocked Under Rule 86A Without Recording 'Reason to Believe' in Writing

The Allahabad High Court has quashed an order blocking Input Tax Credit under Rule 86A(1) of the CGST Rules, holding that the authority had acted without record…

Sep 11, 20261 min read

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