#Juristway

468 articles

High Court · Allahabad

Advocate Who Filed Returns Granted Bail in ₹73 Crore Fake ITC Case: Allahabad High Court

The Allahabad High Court granted bail to an advocate in custody since December 2025, noting the Magistrate-triable offence, five-year maximum sentence and compl…

Oct 29, 20261 min read

High Court · Delhi

Detailed SCN on Fake ITC Network Not Interfered With in Writ: Delhi High Court

The Delhi High Court relegated a trader to appeal against two Section 74 orders, finding the common notice for 158 noticees set out the alleged modus operandi,…

Oct 29, 20262 min read

High Court · Gauhati

Cancelled Registrations Restored Subject to Filing Returns and Paying Dues

Two High Courts set aside registration cancellations, allowing the businesses back in on condition that returns are filed and dues paid, with the Karnataka cour…

Oct 29, 20262 min read

High Court · Allahabad

Appellate Authority Must Consider Grounds for Condoning Delay Before Rejecting Appeal

In two cases, the Allahabad High Court condoned delays of 148 and 289 days on ₹5,000 costs each, after the appellate authorities rejected the appeals without ex…

Oct 29, 20262 min read

GSTAT · Lucknow

Driver’s Statement and Technical Mismatches Cannot Sustain Section 129 Penalty

Two GST Tribunal benches rejected transit penalties where documents matched the goods, and the Allahabad High Court remanded a penalty appeal that relied on a d…

Oct 29, 20262 min read

GSTAT · Chandigarh

Export Invoice Issued in Refund Period Counts Even if Goods Shipped Later

GSTAT Chandigarh dismissed the Department's appeal and held that turnover of zero-rated supply under Rule 89(4) is measured by invoices raised in the period, no…

Oct 29, 20262 min read

GSTAT · Chandigarh

Multi-Year SCN Valid; Section 74 Fails Where Returns Disclosed the Credit

GSTAT Chandigarh upheld a combined notice covering several years and the Section 74 demand on undeclared rent seen in Form 26AS, but set aside extended-period d…

Oct 29, 20262 min read

GSTAT · Chandigarh

Full Capital Goods Credit Never Taken Under CENVAT Can Pass Through TRAN‑1

GSTAT Chandigarh allowed transition of ₹2,13,593 credit on capital goods received before GST, rejecting the view that only the second 50% instalment could be ca…

Oct 29, 20262 min read

GSTAT · Chandigarh

Merchant-Export 0.1% Rate Needs Direct Movement to Port

GSTAT Chandigarh denied the concessional rate on HDPE drums sent to distilleries before export, but held the extended period unavailable where the supplier had…

Oct 29, 20262 min read

GSTAT · Hyderabad

Inverted Duty Refund for Pre-Restriction Period Allowed Despite Later Filing

GSTAT Hyderabad set aside rejection of a ₹61.48 lakh edible-oil refund for May 2020 to March 2021, following High Courts that struck down Circular 181's filing-…

Oct 29, 20262 min read

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