Legal Blog & News

Rulings explained, with a link to every judgment discussed.

480 articles

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GSTAT · Agra

Railway Construction Gets 12% Only if Proved a Composite Works Contract, Else 18%

The GST Appellate Tribunal's Agra Bench restored a ₹72.82 lakh demand on a joint venture that charged 12% on earthwork and bridge works for North Central Railwa…

Nov 3, 20262 min read

GSTAT · Agra

Invoice-Numbering and Part-B Lapses in Genuine Transactions Do Not Attract Section 129 Penalty

In two departmental appeals, the GST Appellate Tribunal's Agra Bench upheld the quashing of detention penalties where documents and goods matched and no intenti…

Nov 3, 20262 min read

GSTAT · Lucknow

Expired or Incomplete E-Way Bill Without Valid Reason Attracts Section 129 Penalty

In two cases, the GST Appellate Tribunal's Lucknow and Agra Benches upheld penalties for moving goods on expired or Part-B-less e-way bills, rejecting transport…

Nov 3, 20262 min read

High Court · Telangana

Section 73 Cannot Be Used for FY 2024-25 Demands

The Telangana High Court quashed orders passed under Section 73(5) for 2024-25, rejecting the State's plea that the wrong provision was a technical error and th…

Nov 3, 20261 min read

GSTAT · Agra

Interest on Delayed Re-Credit Payable Even if Full Demand Paid From Credit Ledger

The GST Appellate Tribunal's Agra Bench directed interest to a textile mill on a ₹1.18 crore re-credit, holding that neither the ledger used nor paying beyond t…

Nov 3, 20262 min read

GSTAT · Hyderabad

TRAN‑1 Credit Allowed Despite Unfiled ER-1 Return Caused by ACES Portal Glitch

The GST Appellate Tribunal's Hyderabad Bench restored ₹12.91 lakh of CENVAT credit to a medicaments maker, rejecting the extended period and a penalty imposed u…

Nov 3, 20262 min read

High Court · Madras

Tax Paid via DRC‑03 During Inspection Refundable Where DRC‑04 Never Issued

The Madras High Court set aside orders closing proceedings against a yarn manufacturer and directed refund of amounts paid during a surprise inspection held on…

Nov 3, 20262 min read

GSTAT · Hyderabad

IGST Credit Taken as CGST and SGST Not ‘Wrongly Availed’ Under Section 73: GSTAT Hyderabad

The GST Appellate Tribunal's Hyderabad Bench set aside a ₹68.52 lakh demand on a software company, holding that a missing supplier certificate under Circular 18…

Nov 3, 20262 min read

GSTAT · New Delhi

Expedia’s Support Services to Overseas Group Are Exports, Not Intermediary Services

The GST Appellate Tribunal's Principal Bench directed refund with interest of about ₹56 crore of unutilised ITC, holding that services supplied on a principal-t…

Nov 3, 20262 min read

AAR · Tamilnadu

Fermented Grape Beverage Not Fruit-Juice Drink

The Tamil Nadu Authority for Advance Ruling found a yeast-fermented 'non-alcoholic red wine' is not a 5% fruit-juice drink, but gave no ruling on classification…

Nov 2, 20262 min read

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