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
13 articles
The Punjab and Haryana High Court quashed a show cause notice and order invoking Section 122(1A) of the CGST Act, agreeing with Delhi and Bombay High Court ruli…
The Division Bench, led by the Chief Justice, held that CBIC Circular No. 135/5/2020-GST addresses only the narrow situation where ITC accumulates on account of…
The Punjab & Haryana High Court has held the arrest of a GST-registered person illegal and vitiated ab initio on two independent grounds: first, the order passe…
The Punjab & Haryana High Court has dismissed a writ petition challenging the denial of waiver of interest under Section 128A of the CGST Act on delayed deposit…
The Punjab & Haryana High Court, in an extraordinary order, has directed the forthwith release of a GST-registered proprietor who was arrested by the Principal…
The Punjab and Haryana High Court has granted interim stay against coercive recovery proceedings under the Haryana Tax on Entry of Goods into Local Areas Act, 2…
Showing 1–10 of 13 articles
