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
#Lucknow
26 articles
GSTR-1/3B Mismatch Cannot Automatically Be Converted Into Tax Demand Without Verifying Actual Short-Payment
The GSTAT Lucknow Bench has allowed an appeal and remanded the matter for fresh consideration, holding that a numerical difference between GSTR-1 and GSTR-3B ca…
Section 129 Penalty Set Aside for Non-Generation of E-Invoice Before Transport Where Tax Invoice, E-Way Bill…
The GSTAT Lucknow Bench has set aside a Section 129 penalty of Rs. 63,72,000 (200% of IGST) imposed on a machinery manufacturer for transporting goods (4 FFS Ma…
Showing 21–26 of 26 articles