Section 74 Order Set Aside for Not Disclosing Names, GSTINs, Invoice Dates or Cancellation Dates of Suppliers — Omission Goes to the Root of Adjudication, Not a Mere Technical Defect: Delhi HC, S.16(2)(c) Constitutional Challenge Rejected Per SC’s Bhandari Scrap Traders • Revenue Appeal for Rs. 22,155 Penalty Dismissed as Below Rs. 20 Lakh Monetary Threshold — ‘Any Other Issue Which Involves Interpretation’ Cannot Be Read So Widely as to Render the Circular Purposeless: GSTAT Surat Bench’s First Reported Final Order • Deposit in Electronic Cash Ledger Is Not Discharge of Tax Liability — Interest Under Section 50 Runs Until Debit Through GSTR-3B Filing: GSTAT Raipur Bench Delivers 70-Paragraph Landmark Ruling, Declines Eicher Motors and Arya Cotton, Holds 2024 Rule 88B Proviso Is Prospective • State Appellate Authority Cannot Hear Appeal Arising From Central Adjudication Order — Calcutta HC Quashes Order and Remands to CGST Appellate Authority on Principles of Propriety and Consistency • Address Discrepancy in Documents Is Purely Technical — GSTAT Lucknow Bench Sets Aside Section 129 Penalty Where No Discrepancy in Quantity or Quality of Goods and No Intent to Evade Tax • Expired E-Way Bill Due to Traffic Restrictions, Sunday and National Holiday: Penalty Refunded — Calcutta HC Follows Division Bench’s Hindusthan Biri Leaves, Holds 200% Penalty Unsustainable • Section 74 SCN Quashed for Bland Assertion of ‘Fraud, Wilful Misstatement or Suppression’ Without Correlation to Factual Allegations — Himachal Pradesh HC Applies SC’s Tata Steel and G.R. Infra Projects • GSTR-1/3B Mismatch Cannot Automatically Be Converted Into Tax Demand Without Verifying Actual Short-Payment — GSTAT Lucknow Bench Remands With Comprehensive Directions for Reconciliation and Section 128A Examination
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