Alleged Reuse of E-Way Bill for Pan Masala Consignment: Penalty Set Aside Where Revenue Failed to Establish Prior Delivery by Cogent Evidence — GSTAT Lucknow Bench Holds Presumption Cannot Replace Proof • Amended Rule 89(5) Formula Including Input Services Is Curative and Retrospective — Supplementary Refund Claims for Earlier Periods Are Admissible: GSTAT Lucknow Bench Dismisses Revenue’s Appeal • Excess Stock Found During Survey: Proceedings Under Section 130 Unsustainable, Section 73/74 Is the Only Permissible Route — GSTAT Agra Bench Dismisses Revenue’s Appeals Against Brick Field Operators • SC Permits Filing of GSTAT Appeal Without Pre-Deposit Where SCN Was Issued Before Pre-Deposit Amendment Came Into Effect — Question of Retrospective Applicability Left Open • Supreme Court Issues Notice on Portal Tab Service Issue — Whether Uploading Notice Under ‘Additional Notices/Orders’ Instead of ‘Notices and Orders’ Constitutes Valid Service • GSTAT Ghaziabad Bench Dismisses Three Departmental Appeals at Threshold for Falling Below Rs. 20 Lakh Monetary Limit — Lays Down Comprehensive Jurisprudence on Section 120 and Departmental Litigation Discipline • Licensing Copyright in Cinematographic Films Is Classifiable Under SAC 997332 at 12% GST, Not as Information Technology Software at 18% — Bombay HC Quashes Rs. 80 Crore Demand Against Dharma Productions, Holds Orders Suffered From Jurisdictional Error • Double Payment of IGST Due to GSTR-3B Column Error: Excess Amount Refundable, Cannot Be Retained by Revenue — GSTAT Thiruvananthapuram Bench Applies Article 265
13 articles tagged with this topic
The Karnataka High Court Division Bench, presided over by Chief Justice Vibhu Bakhru, has allowed a writ appeal filed by the Commercial Tax Officer and set asid…
The Karnataka High Court has quashed show cause notices and adjudication orders issued by the Central Tax authorities in two companion writ petitions, holding t…
The Karnataka High Court has granted anticipatory bail to three purchasers apprehending arrest under Section 70/132 of the CGST Act in connection with an invest…
The Karnataka High Court has issued a writ of mandamus directing the State respondents to determine and reimburse the differential GST amount payable to a civil…
The Karnataka High Court has quashed an order under Section 73(9) of the KGST Act and directed re-assignment of the adjudication to a different proper officer,…
The Karnataka High Court has declared the continued blocking of a taxpayer's electronic credit ledger beyond one year as illegal under Rule 86A(3) of the CGST R…
The Karnataka High Court has added to the growing body of case law holding that a single show cause notice under Section 73 or 74 of the CGST Act covering multi…
The Karnataka High Court has quashed both a show cause notice and an order cancelling GST registration under Section 29(2)(e) of the CGST Act where the sole bas…
The Karnataka High Court has categorically held that GST cannot be levied on compensation paid to a landowner whose property has been compulsorily acquired by t…
Showing 1–9 of 13 articles