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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The Maharashtra Authority for Advance Ruling has held that a retired municipal engineer who constructs a commercial building on his own land using surplus savin…
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