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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The AAAR declined to examine a re-packaged 'transparent soap' and a fresh lab report, holding that appellate jurisdiction is confined to the product and facts o…
The Authority ruled that a complete set of e-rickshaw components supplied as a single identifiable CKD kit attracts 5% GST under HSN 87038040, but prescribed fo…
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