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
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15 articles
Refund of IGST Paid on Exports But Wrongly Reported in Domestic Supply Column of GSTR-3B Allowed
The Tribunal directed refund of the original IGST payment that was correctly paid on exports but inadvertently entered in the wrong column of GSTR-3B, preventin…
ITC on Joinery and Carpentry Services for Rented Shop Interiors Allowed Where GST Was Not Capitalised
The Tribunal held that since the GST component on furnishing invoices was not added to the cost of fixed assets or capitalised, the restriction under Section 17…
Appellate Authority cannot uphold tax demand under Section 74 while substituting penalty under Section 73
The Tribunal held that a penalty under Section 73(9) can follow only a determination under Section 73(1), and that a Section 73 penalty riding on a subsisting S…
Double Payment of IGST Due to GSTR-3B Column Error: Excess Amount Refundable, Cannot Be Retained by Revenue
The GSTAT Thiruvananthapuram Bench has allowed three appeals by a cashew kernel exporter and directed refund of Rs. 18,27,272 being IGST paid twice on exports d…
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