Fermented Grape Beverage Not Fruit-Juice Drink • Registration Cannot Be Cancelled to Recover ITC • Cancelled Registration Restored Despite Expiry of 270-Day Revocation Window • Appellate Authorities Must Consider Delay Pleas Before Rejecting GST Appeals • Circular 183 Applies to 2017-18 ITC Mismatch Appeals Pending Before Tribunal • Cess Demand Based on GSTR‑1 Typing Error Quashed Without Evidence of Short Payment • VAT Credit on Truck Put to Use After GST Rollout Allowed via TRAN‑1 • Proceedings Void Where Department Took No Section 93 Steps After Proprietor’s Death
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35 articles
State Authorities Cannot Proceed After Central Authorities Have Issued Earlier Order on Same Issues
The Madras High Court has quashed an assessment order and rectification order issued by the State Tax authorities, holding that both orders related to the same…
Section 129 Penalty Upheld Where Supplier Generated E-Way Bill Showing Delivery Address That Was Not…
The Madras High Court has declined to interfere with a Section 129 penalty order where the e-way bill generated by the supplier mentioned a delivery address tha…
Section 128A Amnesty Scheme: Time Limit Under Rule 164(6) for Filing Waiver Application Is Mandatory, Not Directory
The Madras High Court has held that the time limit prescribed under Rule 164(6) of the CGST Rules for lodging an application for waiver under Section 128A (the…
Retrospective Insertion of Section 16(5) Entitles Taxpayers to ITC Where Returns Were Filed Before 30.11.2021
The Madras High Court and the Calcutta High Court have, in separate proceedings, continued to extend the benefit of the retrospective insertion of Section 16(5)…
Penalty Pre-Deposit Under Section 107(6) Proviso Not Required Where Original Order Involved Tax, Interest and…
The Madras High Court has set aside an appellate order that had rejected a taxpayer's appeal solely because 10% of the penalty was not pre-deposited — holding t…
Showing 21–30 of 35 articles