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
#Madhya Pradesh
4 articles
Election Commission Directed to Release GST Amount Deducted From Contractor’s Bill Contrary to Acceptance Letter Terms
The Madhya Pradesh High Court has directed the Election Commission authorities to release Rs. 5,18,462 along with interest at 6% per annum to a contractor from…
Writ Petition Dismissed as Misconceived Where Petitioner Has Not Exhausted Statutory Appeal Under Section 107
The Madhya Pradesh High Court has dismissed a writ petition challenging a demand order as misconceived, holding that where the petitioner has not availed the st…
GST Act Is A Self-Contained Code, Authorities Cannot Bypass Section 132 By Invoking IPC Without Commissioner’s Sanction
The Madhya Pradesh High Court has granted regular bail to the applicant in custody since 01.07.2025 in connection with a bogus firm and fake ITC racket causing…
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