Retrospective Cancellation of Registration Does Not Bar Section 65 Audit: Delhi High Court • Appellate Authority Must Decide Each Appeal Under Section 107(11), Not Dismiss for Multiplicity • ITC Reversal Under Section 17(2) Limited to Common Credit • No GST Demand Merely on E‑Way Bill Values Without Evidence of Supply: GSTAT Chandigarh • GSTR‑1 Errors Can Be Rectified in a Later Month of the Same Year: GSTAT Prayagraj • Section 70 Admissions Need No Corroboration • Section 76 Covers Registered Persons Who Collect Tax but Don’t Deposit It: GSTAT Bengaluru • Rule 86A Credit Ledger Block Lapses After One Year: Uttarakhand High Court
14 articles
A small default in appropriating an amount already paid within the deadline should not defeat a scheme meant for genuine taxpayers, the Court said. The Kerala…
The Kerala Authority for Advance Ruling has held that centage charges received by the Kerala Road Fund Board (KRFB), acting as a Special Purpose Vehicle for imp…
The Kerala Authority for Advance Ruling has held that health insurance services provided under MEDISEP Phase-II (Medical Insurance Scheme for State Employees an…
The Kerala Authority for Advance Ruling has held that 'Turmeric Extract / Curcuma Elixir' — a product manufactured through steam distillation of turmeric rhizom…
The Kerala High Court has quashed refund rejection orders and held that the two-year limitation period under Section 54 of the CGST Act for seeking refund of am…
The Kerala Authority for Advance Ruling has held that printing of religious books or extracts thereof (Bible, Quran, Bhagavad Gita and similar texts), where the…
Showing 1–10 of 14 articles
