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
9 articles tagged with this topic
The GSTAT Kolkata Bench has dismissed Revenue's appeal and upheld the concurrent findings of the Adjudicating Authority and the First Appellate Authority allowi…
The Goods and Services Tax Appellate Tribunal, Kolkata Bench, has held that no time limit has been prescribed under sub-section (3) of Section 112 of the CGST A…
The Goods and Services Tax Appellate Tribunal, Kolkata Bench — in what is among the earliest substantive orders passed by the newly constituted Tribunal — has d…
The GSTAT Kolkata Bench has dismissed Revenue's appeals in three identical cases, holding that refund under Section 54(3)(ii) of the CGST Act for inverted duty…
The GST Appellate Tribunal, Kolkata Bench, has partly allowed Revenue's appeal and restored Section 74 proceedings for ITC of Rs. 43,44,046 availed on invoices…
The Calcutta High Court has held that a show cause notice issued in the name of a deceased sole proprietor — and the order-in-original passed on that notice — a…
The Calcutta High Court has quashed an Order-in-Original and recovery notice against M/s Cart Infralog Ltd. on two independent grounds: first, that ITC cannot b…
The GSTAT Kolkata Bench has dismissed Revenue appeals against ITC refund orders in favour of Agarwala's Bitumex Private Limited on three distinct grounds — each…
The GSTAT Kolkata Bench has delivered a nuanced ruling on one of the more contested questions arising from the 2022 amendment to Rule 43 of the CGST Rules — the…
Showing 1–9 of 9 articles