Refund of IGST Paid on Exports But Wrongly Reported in Domestic Supply Column of GSTR-3B Allowed • ITC on Joinery and Carpentry Services for Rented Shop Interiors Allowed Where GST Was Not Capitalised • Restoration of Supplier's Registration Nullifies Allegation of Bogus Firm • Excess Stock Found During Survey of Business Premises Requires Proceedings Under Section 73/74, Not… • ITC Entitlement Cannot Rest on Portal Status Alone • Appeal Cannot Be Dismissed as Time-Barred Under Amnesty Scheme Merely Because Pre-Deposit Was Paid Via… • Uploading SCN Under 'Additional Notice and Orders' Tab Without Separate Intimation Violates Natural Justice • Subsequent Non-Existence of Supplier Does Not Automatically Prove Buyer's Fraud
5 articles
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…
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…
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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