Cancelled Registrations Reopened on Terms of Paying Dues: Karnataka and Madras High Courts • Five-Day Delay Beyond 120-Day Appeal Limit Condoned on Medical Grounds • SEZ Refund Rejected for Unreported Supplies Remanded for Invoice-Wise Reconciliation • Revenue Appeals Below ₹20 Lakh Not Saved by Claimed Exclusions • Interest Not Mentioned in SCN Does Not Breach Section 75(7): Allahabad High Court • Appellate Authority Cannot Add New Grounds Without Notice • Section 50(3) Interest Turns on Whether Ledger Fell Below Wrong ITC: GSTAT Lucknow • Service Tax Pre-Deposit Paid Through GST DRC‑03 Refundable Beyond Section 54 Limit
#Raipur
6 articles
Section 129 penalties upheld for movement under expired e-way bills, unexplained diversion and undeclared goods
In four appeals, the Tribunals held that an expired or inconsistent e-way bill is a substantive contravention rather than a minor discrepancy, and that explanat…
Section 129 penalty order in MOV-09 without reasoned determination after effective hearing cannot stand
In two appeals, the Tribunal set aside unreasoned MOV-09 orders and remanded the matters to the original authority, confining the fresh adjudication to the alle…
Three-Paragraph Appellate Order Dismissing Seven Grounds of Appeal and 70 Citations Is Not a Reasoned Order
The GSTAT Raipur Bench has allowed three connected appeals by way of remand, setting aside both the Orders-in-Appeal and the Orders-in-Original, holding that th…
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