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
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26 articles
Refund of Compensation Cess ITC on Coal Used in Domestic Leather Manufacturing Not Admissible Under Inverted…
The Tribunal distinguished the case from zero-rated export scenarios and held that mere accumulation of Compensation Cess ITC does not automatically confer a ri…
Road Restoration Charges Paid by Business to PWD Are Taxable Supply Under RCM, Not Compensatory Damages
The Tribunal held that road restoration charges paid by a gas pipeline company to the PWD are consideration for a fee-for-service, not passive damages, and fall…
Penalty of Rs. 23.40 lakh set aside where entire tax of Rs. 2.34 crore on omitted B2C sales was paid through DRC-03 before show cause notice
The Tribunal held that Section 73(5) and 73(6) apply where tax is voluntarily discharged on self-ascertainment before notice, and that interest must be computed…
Accumulated Compensation Cess ITC on coal not refundable under inverted duty structure against domestic supplies of leather goods
The Tribunal held that availment, utilisation and refund of ITC are separate statutory concepts, and that the clarifications permitting cess refund apply to zer…
Road restoration charges paid by gas pipeline company to PWD are a taxable supply of service under RCM
In a batch of five appeals, the Tribunal held that custom, request-driven road repairs executed for a private commercial entity's pipeline rollout lose the sove…
First Appellate Authority cannot impose ITC reversal as condition for restoring registration in a cancellation appeal
The Tribunal held that the show cause notice was for non-existence of the firm, not for wrong availment of ITC, and imposing a cash deposit condition beyond the…
Road restoration charges paid by gas pipeline company to PWD are a taxable service under RCM, not an exempt…
The Tribunal held that when a government department executes targeted physical repair tasks for a commercial entity to facilitate its business layout, it steps…
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