#Juristway

468 articles

GSTAT · Pune

Refund of Excess GST Paid by Mistake Time-Barred After Two Years: GSTAT Pune

GSTAT Pune upheld rejection of a ₹91 lakh refund of GST charged at 12% instead of 5%, holding the two-year limit mandatory for statutory authorities, following…

Oct 30, 20262 min read

GSTAT · Bengaluru

Non-Declaration in Returns Alone Does Not Prove Suppression for Section 74

Two GST Tribunal benches refused Section 74 penalties where tax had been paid before the notice, one on audit-detected reverse charge items and the other on sev…

Oct 30, 20262 min read

GSTAT · Bengaluru

Section 76 Penalty Applies to Registered Suppliers Who Withhold Tax Collected From Railways

In two Department appeals, GSTAT Bengaluru restored penalties equal to tax on suppliers to South Western Railway, rejecting the view that Section 76 covers only…

Oct 30, 20262 min read

High Court · Rajasthan

Rule 96(10) Omission Applies to Pending Refund Claims After CBIC Accepts Goodluck

The Rajasthan High Court disposed of challenges to Rule 96(10), noting that CBIC's office memorandum of 24 Aug 2026 accepted the Supreme Court ruling, and direc…

Oct 30, 20262 min read

High Court · Madras

Clean Slate Does Not Protect Company Sold as Going Concern in Liquidation

The Madras High Court refused to treat GST dues for 2021-22 as extinguished after a liquidator sold EMC Limited as a going concern, but remitted the ₹87.68 lakh…

Oct 30, 20262 min read

GSTAT · Bengaluru

DRC‑01 Summary Without Section 73 Notice and Order Without Hearing Set Aside

GSTAT Bengaluru quashed a reverse charge demand on office meals raised by an audit officer through a bare DRC‑01 summary, and held the appellate authority could…

Oct 30, 20262 min read

GSTAT · Bengaluru

Pre-July 2023 SUV Cess Ground Clearance Measured Laden

GSTAT Bengaluru held Hyundai Creta, Tucson and Alcazar variants attracted 20% cess before 26 Jul 2023, relying on ARAI laden figures over foreign website data a…

Oct 30, 20262 min read

GSTAT · Bengaluru

Section 73 Needs No Prior Scrutiny or Audit

GSTAT Bengaluru upheld an Audit-wing officer's jurisdiction to act directly under Section 73, but deleted tax on a supply reported twice in GSTR‑1 after deducto…

Oct 30, 20262 min read

High Court · Allahabad

Penalty Follows When Undisputed Tax Is Paid Late

The Allahabad High Court dismissed a building-material trader's challenge to a Section 74 penalty, holding that tax paid only at the appellate stage, with the a…

Oct 29, 20261 min read

High Court · Allahabad

GST Accused Freed From Passport Deposit

The Allahabad High Court modified a 2021 bail condition for a businessman facing Section 132 prosecution, replacing passport deposit and prior permission with a…

Oct 29, 20261 min read

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