Pending civil dispute over title to premises cannot be ground for refusing to add godown as additional place of business • ITC of previous financial year properly claimed in April of next year under Section 16(4)/39(9) • Credit notes issued under Section 34 must be deducted from adjusted total turnover for refund calculation • Inverted duty refund cannot be denied merely because principal input and output fall under the same HSN code • Adjudication order confirming demand far in excess of SCN proposal is without jurisdiction • Tax consultant who misappropriated over Rs. 45 lakh of client's GST payments and produced forged GST-R forms… • Police investigation of FIR involving GST offences not barred where BNS offences are also alleged • First Appellate Authority cannot impose ITC reversal as condition for restoring registration in a cancellation appeal
2 articles
The GSTAT Varanasi Bench has dismissed an appeal and upheld a Section 129 penalty, holding that a second e-way bill generated three days after the expiry of the…
The GSTAT Varanasi Bench has allowed an appeal and quashed a Section 129 penalty of Rs. 6,48,366 imposed on a vehicle transporting bituminous products that took…
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